https://kpmg.com/us/en/taxnewsflash/news/2025/06/tnf-notice-2025-31-guidance-for-energy-community-bonus-credit-under-sections-45-45y-48-48e.html
Notice 2025-31: Guidance for energy community bonus credit under sections 45, 45Y, 48, and 48E
Information taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category or the Coal Closure Category
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