us-irs-notices-irb-2023-25-pdf•Internal Revenue Bulletin 2023-25 (PDF rendition): IRS Notices
Internal Revenue Bulletin 2023-25 (PDF rendition): IRS Notices
us-irs-notices-irb-2023-25-pdfInternal Revenue Bulletin 2023-25 (PDF rendition): IRS NoticesGuidance
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Bulletin No. 2023–25 June 20, 2023 HIGHLIGHTS OF THIS ISSUE These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations. EMPLOYEE PLANS Notice 2023-44, page 924. This notice updates the version of Appendix A (defining qualifying advance energy projects) with clearer definitions and examples and updates the earlier version of Appendix B (providing the Department of Energy (DOE) application process) published in Notice 2023-18, 2023-10 I.R.B. 508. This notice also provides the process for submitting concept papers and joint applications for DOE recommendations and for IRS § 48C(e) certifications and clarifies the selection criteria used to evaluate whether a project merits a DOE recommendation. This notice defines the term “facility” for pur poses of sections 45X and 48C, provides the procedure for informing DOE and the Internal Revenue Service (IRS) of a significant change to the project plan, includes information regarding the disclosure of certain information, and clarifies that eligible property that is placed in service before being awarded an allocation of section § 48C credits is ineligible for the § 48C(e) program. Finally, the guidance provides information regarding § 48C(e) energy communities census tracts, including new Appendix C, which contains a list of those census tracts. Finding Lists begin on page ii. The IRS Mission Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. Introduction The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing offi- cial rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly. It is the policy of the Service to publish in the Bulletin all sub- stantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless other- wise indicated. Procedures relating solely to matters of inter- nal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published. Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rul- ings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements. Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same. The Bulletin is divided into four parts as follows: Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986. Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports. Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement). Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbar- ment and suspension lists, and announcements. The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period. The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate. June 20, 2023 Bulletin No. 2023–25 Part III Additional Guidance for the Qualifying Advanced Energy Project Credit Allocation Program under Section 48C(e) Notice 2023-44 SECTION 1. PURPOSE .01 This notice provides additional guidance to clarify and modify Notice 2023-18, 2023-10 I.R.B. 508, which established the program under § 48C(e) (1) of the Internal Revenue Code (Code) 1 to allocate $10 billion of credits ($4 bil- lion of which may be allocated only to projects located in § 48C(e) Energy Communities Census Tracts 2 ) for qual- ified investments in eligible qualifying advanced energy projects (§ 48C(e) pro- gram). The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) released Notice 2023-18 on February 13, 2023, to estab- lish the § 48C(e) program and to provide initial program guidance. .02 The additional guidance contained in this notice provides general guidance for the § 48C(e) program, including (1) definitions of the term “facility” for pur- poses of §§ 48C and 45X, (2) clarification regarding projects placed in service prior to being awarded an allocation of qualify- ing advanced energy project credits (§ 48C credits), (3) the process for submitting concept papers and joint applications for Department of Energy (DOE) recommen- dations and for IRS § 48C(e) certifications (§ 48C(e) applications), (4) information regarding § 48C(e) Energy Communities Census Tracts, (5) the selection criteria used to evaluate whether a project merits a DOE recommendation, (6) the procedure for informing the IRS and the DOE of a significant change in plans for a project that has received an allocation of § 48C credits, and (7) the disclosure of cer- tain information. In addition, this notice provides information regarding when the DOE eXCHANGE portal, an online appli- cation portal available at https://48C-ex- change.energy.gov/ (or any successor interface) and referred to in this notice and its appendices as the “eXCHANGE por- tal,” will begin accepting concept papers and the timeline for submitting a § 48C(e) application. .03 This notice republishes Appendices A and B included in Notice 2023-18 with certain modifications. Appendix A is mod- ified to provide minor clarifications to definitions and examples. Appendix B is modified to provide technical review crite- ria, and application content requirements. This notice also includes a new Appendix C that provides a list of § 48C(e) Energy Communities Census Tracts. .04 As stated in section 1.03 of Notice 2023-18, the Treasury Department and the IRS anticipate providing at least two allocation rounds under the § 48C(e) program. For the first allocation round (Round 1) of the § 48C(e) program, the Treasury Department and the IRS anticipate allocating up to $4 billion of § 48C credits with approximately $1.6 billion in § 48C credits to be allocated to projects located in § 48C(e) Energy Communities Census Tracts. Although the Treasury Department and the IRS intend to allocate a total of $10 billion of § 48C credits with not less than $4 bil- lion of § 48C credits to projects located in § 48C(e) Energy Communities Census Tracts over the duration of the § 48C(e) program, depending upon applications received, the Treasury Department and the IRS may not allocate exactly 40 percent of the total § 48C credits allo- cated in Round 1 to projects located in § 48C(e) Energy Communities Census Tracts. To be considered for an allocation of § 48C credits in the § 48C(e) program for Round 1, taxpayers must first submit concept papers to the IRS through the eXCHANGE portal. Following submis- sion of a concept paper, DOE will pro- vide a letter encouraging or discouraging the taxpayer’s submission of a § 48C(e) application. DOE begins the acceptance process for a taxpayer’s § 48C(e) appli- cation 7 days after the date of the letter of encouragement or discouragement. To be considered for the § 48C(e) program, a taxpayer’s § 48C(e) application must be submitted no later than 45 days after DOE begins the acceptance process for the taxpayer’s § 48C(e) application. The IRS will make all Round 1 allocation decisions by March 31, 2024. SECTION 2. BACKGROUND .01 For purposes of the § 38 general business credit, § 46 provides that the amount of the investment credit for any taxable year is the sum of the credits listed in § 46. That list includes the § 48C credit, which was originally enacted by § 1302(b) of the American Recovery and Reinvestment Act of 2009 (2009 Act), Public Law 111-5, Division B, Title I, Subtitle D, 123 Stat. 115, 345 (February 17, 2009), to provide an allocated credit for qualified investments in qualifying advanced energy projects. .02 In addition to certain amendments made by the Tax Increase Prevention Act of 2014, Public Law 113-295, 128 Stat. 4010 (December 19, 2014), § 48C was amended most recently by § 13501 of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA). Section 13501(a) of the IRA added § 48C(e) to the Code to extend the § 48C credit and to provide an additional credit allocation of $10 billion. Section 13501(b) of the IRA modified the defi- nition of a “qualifying advanced energy project” contained in § 48C(c)(1)(A). Section 13501(c) and (d) of the IRA made conforming amendments to § 48C(c)(2) (A) and (f). The amendments made by § 13501 of the IRA became effective on January 1, 2023. See § 13501(e) of the IRA. .03 Notice 2023-18 established the § 48C(e) program and provided initial program guidance. Section 3 of Notice 1 Unless otherwise specified, all “section” or “§” references are to sections of the Code. 2 The term “§ 48C(e) Energy Communities Census Tracts” is defined in section 5.06 of Notice 2023-18. June 20, 2023 924 Bulletin No. 2023–25 2023-18 provided definitions for pur- poses of the § 48C(e) program of the following terms: “qualifying advanced energy project,” “specified advanced energy property,” “eligible property,” “placed in service,” “industrial facility,” “manufacturing facility,” and “recycling facility.” Section 4 of Notice 2023-18 described how the prevailing wage and apprenticeship requirements that apply under § 48C(e)(5) and (6) impact the rate of § 48C credits allocated under the § 48C(e) program. Section 5 of Notice 2023-18 provided a general description of the § 48C(e) program and section 6 of Notice 2023-18 provided initial informa- tion regarding the procedures for concept papers and § 48C(e) applications. .04 Section 5 of Notice 2023-18 states that the IRS will consider a project under the § 48C(e) program only if DOE pro- vides a recommendation and ranking to the IRS. As stated in section 5 of Notice 2023-18, DOE will provide a recom- mendation only if it determines that the project has a reasonable expectation of commercial viability and merits a recom- mendation based on the criteria provided in additional § 48C(e) program guidance intended to be issued by May 31, 2023. This guidance comprises the additional § 48C(e) program guidance referred to in Notice 2023-18. SECTION 3. SECTION 48C AND SECTION 45X FACILITIES .01 Section 48C Facility. For pur- poses of § 48C, a “facility” is the eligi- ble property that makes up the qualified investment that is part of the qualifying advanced energy project (§ 48C Facility). Section 48C(c)(2) defines the term “eligi- ble property” to mean any property that— (1) Is necessary for the production or recycling of property described in § 48C(c)(1)(A)(i), re-equipping an indus- trial or manufacturing facility described in § 48C(c)(1)(A)(ii), or re-equipping, expanding, or establishing an industrial facility described in § 48C(c)(1)(A)(iii), (2) Is tangible personal property, or other tangible property (not including a building or its structural components), but only if such property is used as an inte- gral part of the qualified investment credit facility, and (3) With respect to which depreciation (or amortization in lieu of depreciation) is allowable. .02 Section 45X Facility. For purposes of the § 38 general business credit, the advanced manufacturing production credit determined under § 45X(a) (§ 45X credit) for any taxable year is an amount equal to the sum of the credit amounts determined under § 45X(b) with respect to each eligi- ble component (as defined in § 45X(c)(1)) that is produced by a taxpayer and, during the taxable year, sold by the taxpayer to an unrelated person. Section 45X(c)(1)(B) provides that the term “eligible compo- nent” does not include any property which is produced at a facility if the basis of any property which is part of such facility is taken into account for purposes of the credit allowed under § 48C after August 16, 2022 (the date of enactment of the IRA). For purposes of the § 45X credit, all tangible property that comprises an inde- pendently functioning production unit that produces one or more eligible components will be treated as a single facility (§ 45X Facility). The Treasury Department and the IRS intend to further define the term “production unit” for purposes of the § 45X credit in forthcoming guidance addressing various § 45X issues. .03 Interaction between Sections 48C and 45X. For purposes of evaluating the interaction between §§ 48C and 45X, the eligible component is defined as provided in § 45X(c)(1). A § 45X Facility cannot produce an eligible component for pur- poses of the § 45X credit if such facility includes eligible property that has been taken into account for purposes of the credit allowed under § 48C after August 16, 2022. .04 Example. Taxpayer owns and oper- ates a manufacturing site that contains Production Unit A and Production Unit B. Production Unit A manufactures photovol- taic wafers and Production Unit B man- ufactures photovoltaic cells. Production Unit A and Production Unit B are arranged in serial fashion, in that the wafer pro- duced by Production Unit A is utilized in Production Unit B. Production Unit A and Production Unit B function independently and produce eligible components. Taxpayer was allocated a § 48C credit for Production Unit A under the § 48C(e) pro- gram and subsequently placed it in service in taxable year 2024. Production Unit A is eligible property that is part of Taxpayer’s § 48C Facility and Taxpayer claimed a § 48C credit for Production Unit A in taxable year 2024. Therefore, Production Unit A fails to qualify as § 45X Facility under § 45X(c)(1)(B). Production Unit B is tangible property that comprises an inde- pendently functioning production unit that produces eligible components. Production Unit B can be treated as a § 45X Facility because the tangible property comprising Production Unit B is not eligible property that is part of a § 48C Facility. SECTION 4. PLACED IN SERVICE REQUIREMENT .01 In General. Eligible property (as defined in § 48C(c)(2)) is placed in service for purposes of the § 48C(e) program in the earlier of the following taxable years: (1) The taxable year in which, under the taxpayer’s depreciation practice, the period for depreciation with respect to such eligible property begins; or (2) The taxable year in which the eli- gible property is placed in a condition or state of readiness and availability for a specifically assigned function, whether in a trade or business or in the production of income. .02 No Section 48C(e) Allocation if Placed in Service Prior to Allocation Award. Eligible property placed in ser- vice prior to being awarded an allocation of § 48C credits under the § 48C(e) pro- gram is not eligible to receive such an allocation. SECTION 5. CONCEPT PAPERS AND § 48C(e) APPLICATIONS .01 In General. For each project for which a taxpayer seeks a § 48C(e) allo- cation for Round 1, the taxpayer must use the eXCHANGE portal to submit to the IRS (1) a concept paper for DOE consid- eration and (2) the § 48C(e) application. If a § 48C(e) application does not (1) pro- pose a qualifying advanced energy proj- ect (as described in Appendix A) or (2) include all of the information required in Notice 2023-18 and this notice (including the additional § 48C(e) program guidance contained in the appendices), DOE may either decline to consider the § 48C(e) Bulletin No. 2023–25 925 June 20, 2023 June 20, 2023 926 Bulletin No. 2023–25 application or request that the applicant resubmit its § 48C(e) application with the missing information. If DOE does not provide a recommendation to the IRS on the § 48C(e) application, the IRS will not consider the § 48C(e) application. .02 Taxpayer submissions. Notice 2023-18 requires taxpayers to submit their concept papers and § 48C(e) applica- tions through the eXCHANGE portal. See Appendix B for additional information regarding the application process. .03 Program Timeline. Generally, the § 48C(e) program will proceed as follows: (1) A taxpayer submits a concept paper through the eXCHANGE portal. The eXCHANGE portal will open no later than June 30, 2023. Taxpayers must sub- mit concept papers prior to 12:00 PM (noon) Eastern Time on July 31, 2023. (2) DOE reviews the concept paper and sends the taxpayer a letter encour- aging or discouraging the submission of a § 48C(e) application. After receiving a letter of encouragement or discourage- ment from DOE, the taxpayer determines whether to submit a § 48C(e) application. All taxpayers who submit concept papers are eligible to submit a § 48C(e) applica- tion, regardless of DOE’s response to its concept paper. (3) Taxpayers submit § 48C(e) applica- tions through the eXCHANGE portal. See Appendix B for additional information. (4) DOE reviews the § 48C(e) applica- tions for compliance with eligibility and other threshold requirements. (5) If the § 48C(e) application com- plies with all eligibility and threshold requirements, DOE conducts a technical review of the application to form a DOE recommendation. (6) DOE provides a recommendation to the IRS regarding the acceptance or rejection of each § 48C(e) application and a ranking of all § 48C(e) applications. (7) The IRS makes a decision regard- ing the acceptance or rejection of each § 48C(e) application based on DOE’s recommendation and ranking. The IRS notifies each taxpayer that submitted a § 48C(e) application of the outcome by sending a letter allocating § 48C credits in the case of an acceptance (Allocation Letter) or letter denying the requested allocation in the case of a rejection (Denial Letter). The IRS will make all Round 1 allocation decisions by March 31, 2024. In the case of an acceptance, the amount of § 48C credits allocated to a project will be based on the taxpayer’s qualified investment in the qualifying advanced energy project and whether the taxpayer intends to apply for and receive an allo- cation of § 48C credits calculated at the 30 percent credit rate (see Notice 2023-18, section 5.07). In the case of a denial, a tax- payer may request a debriefing with DOE regarding its review of the taxpayer’s § 48C(e) application. The Denial Letter will include instructions for requesting a DOE debriefing. (8) To be eligible to claim a § 48C credit allocated under the § 48C(e) program with respect to a taxpayer’s § 48C Facility, the earliest that the taxpayer may place in ser- vice the § 48C Facility is after receiving the Allocation Letter with respect to that § 48C Facility. See section 4 of this notice. (9) Within 2 years of receiving an Allocation Letter, a taxpayer must notify DOE that the certification requirements have been met by submitting this informa- tion through the eXCHANGE portal. See Appendix B for additional information. (10) DOE notifies the taxpayer and the IRS that it has received the taxpayer’s notification that the certification require- ments have been met. (11) The IRS certifies the § 48C Facility by sending a letter (Certification Letter). (12) Within 2 years of receiving the Certification Letter, the taxpayer notifies DOE that the § 48C Facility has been placed in service by submitting such information through the eXCHANGE portal. See Appendix B for additional information. If the taxpayer has not placed the § 48C Facility in service within the required 2-year period or has not noti- fied DOE that the § 48C Facility has been placed in service within the required 2-year period, then the § 48C credit allo- cated to the taxpayer’s project is forfeited. (13) DOE notifies the taxpayer and the IRS that it has received the taxpay- er’s notification that the § 48C Facility has been placed in service or notification that the taxpayer will not place the § 48C Facility in service within the required 2-year period. See Section 5.09 of Notice 2023-18. (14) If the taxpayer has placed the § 48C Facility in service within the required 2-year period and has notified DOE, then the taxpayer claims the § 48C credit on its Federal income tax return for the taxable year in which the § 48C Facility was placed in service. (15) If the taxpayer chooses to with- draw a submission at any phase of the § 48C(e) program (whether at the con- cept paper phase, the § 48C(e) applica- tion phase, the post-Allocation Letter phase, or the post-Certification Letter phase), the taxpayer must provide a for- mal withdrawal notification through the eXCHANGE portal. SECTION 6. SECTION 48C ENERGY COMMUNITIES CENSUS TRACTS .01 In General. Section 48C(e)(2) provides that the total amount of § 48C credits which may be allocated under the § 48C(e) program may not exceed $10 billion (National § 48C(e) Limitation), of which not greater than $6 billion may be allocated to qualified investments that are not located within § 48C(e) Energy Communities Census Tracts. This notice refers to the aggregate amount of § 48C credits that will be allocated to § 48C(e) Energy Communities Census Tracts from the National § 48C(e) Limitation as the § 48C(e) Energy Community Allocation. .02 Timing. The determination of whether a project is located in a § 48C(e) Energy Communities Census Tract will be made at the time that DOE provides rec- ommendations to the IRS and will not be redetermined. .03 Location. A § 48C Facility is treated as located within a § 48C(e) Energy Communities Census Tract, if the § 48C Facility satisfies the square foot- age test (Footprint Test). The Footprint Test provides that a § 48C Facility is considered located within a § 48C(e) Energy Communities Census Tract if 50 percent or more of its square footage is in an area that qualifies as a § 48C(e) Energy Communities Census Tract. This percentage is determined by dividing the square footage of the § 48C Facility that is located in a § 48C(e) Energy Communities Census Tract by the total square footage of the § 48C Facility. .04 Resources to Determine Whether a § 48C Facility is Located Within a § 48C(e) Energy Communities Census Bulletin No. 2023–25 927 June 20, 2023 Tract. A taxpayer can determine whether its project is located within a § 48C(e) Energy Communities Census Tract by referring to the list of Section 48C(e) Energy Communities Census Tracts pro- vided by Appendix C. Additionally, a map of § 48C(e) Energy Communities Census Tracts has been provided by the DOE and is available at www.energy.gov/ infrastructure/48C. SECTION 7. SELECTION CRITERIA .01 In General. Section 48C(d)(3) lists the selection criteria used to deter- mine which qualifying advanced energy projects merit a DOE recommendation. Section 48C(d)(3)(A) provides that in determining which qualifying advanced energy projects to certify under this sec- tion the Secretary of the Treasury or her delegate (Secretary) is to take into consid- eration only those projects where there is a reasonable expectation of commercial viability. Further, § 48C(d)(3)(B) provides that in determining which qualifying advanced energy projects to certify under this section the Secretary is to take into consideration projects that— (1) Will provide the greatest domes- tic job creation (both direct and indirect) during the credit period, (2) Will provide the greatest net impact in avoiding or reducing air pollutants or anthropogenic emissions of greenhouse gases, (3) Have the greatest potential for technological innovation and commercial deployment, (4) Have the lowest levelized cost of generated or stored energy, or of mea- sured reduction in energy consumption or greenhouse gas emission (based on costs of the full supply chain), and (5) Have the shortest project time from certification to completion. .02 Technical Review Criteria Generally. DOE will implement the selec- tion criteria and evaluate whether a proj- ect merits a DOE recommendation based on the following four technical review cri- teria, as described further in Appendix B: (1) Commercial viability, (2) Greenhouse gas emissions impacts, (3) Strengthening U.S. supply chains and domestic manufacturing for a net-zero economy, and (4) Workforce and community engagement. .03 Description of Technical Review Criteria. These four technical review crite- ria—described in more detail in Appendix B—are based on § 48C(d)(3), which orig- inally applied to earlier allocations made under the 2009 Act, and are intended to further the overall purposes of the IRA. (1) Commercial Viability. The first criterion of commercial viability is a key criterion for determining which qualifying advanced energy projects merit consider- ation based on § 48C(d)(3)(A) and, con- sistent with § 48C(d)(3)(B)(iv) and (v), will help to identify projects with the low- est levelized cost and shortest time frame for completion. (2) Greenhouse gas emissions impacts. The second criterion of greenhouse gas emissions impacts, consistent with § 48C(d)(3)(B)(ii), will help to identify projects with the greatest net impacts in avoiding or reducing anthropogenic emis- sions of greenhouse gases. (3) Strengthening U.S. supply chains and domestic manufacturing for a net-zero economy. The third criterion of strength- ening U.S. supply chains and domestic manufacturing for a net-zero economy is consistent with § 48C(d)(3)(B)(ii) and (iii), and will help to identify impacts on domestic job creation and the potential for technological innovation and commercial deployment. (4) Workforce and community engage- ment. The fourth criterion of workforce and community engagement, consistent with § 48C(d)(3)(B)(i), (ii), and (v), will look to additional facts that can inform how and to what extent projects will lead to domestic job creation, reduce barriers that might otherwise increase project com- pletion time, and have an impact on avoid- ing or reducing local pollution, including non-greenhouse gas air pollution. (5) Interrelationship of criteria. The four technical review criteria are also interrelated and work together to help fur- ther multiple goals under the statute, and they are consistent with the IRA’s broader goals of increasing the deployment of renewable energy resources, increasing energy security and domestic investment in the renewable energy supply chain, and helping to ensure that benefits of the clean energy economy are shared broadly. SECTION 8. SIGNIFICANT CHANGE IN PLANS .01 In General. As provided in section 8.01 of Notice 2023-18, any taxpayer that submits a concept paper or a § 48C(e) application must inform DOE and the IRS if the plans for the project change in any significant respect from the plans set forth in the concept paper and the § 48C(e) appli- cation. A significant change is any change that a reasonable taxpayer would conclude might have negatively influenced DOE in recommending or ranking the project or the IRS in issuing the Allocation Letter had the taxpayer described the change when submitting the § 48C(e) application. See section 8.01 of Notice 2023-18 for how a significant change in plans affects a § 48C(e) application. .02 Change in Plan Procedure. If a project has a significant change in plans: (1) The taxpayer must upload a letter to the eXCHANGE portal as an appen- dix informing DOE and the IRS that the project has a significant change in plans as compared to the description of the project included in the concept paper or § 48C(e) application. (2) If the taxpayer submits a letter informing DOE and the IRS that the proj- ect has a significant change in plans, the submitted letter constitutes an acknowl- edgment that the project no longer qual- ifies as a qualifying advanced energy project or is no longer located within a § 48C(e) Energy Communities Census Tract, and if submitted after the taxpayer receives an Allocation Letter, that the tax- payer forfeits its § 48C credit allocation. SECTION 9. DISCLOSURE OF INFORMATION .01 Section 48C(e)(7) provides that upon making a certification under § 48C(e), the Secretary is required to dis- close publicly the identity of the applicant and the amount of the credit certified with respect to such applicant. Accordingly, the IRS will publish the results of Round 1 of the § 48C(e) program and will disclose the identity of the taxpayer and the amount of the § 48C credits allocated to the taxpayer with respect to projects that have been allocated a § 48C credit and have received a certification. June 20, 2023 928 Bulletin No. 2023–25 .02 After a taxpayer receives an allo- cation through the § 48C(e) program, the eXCHANGE portal will ask the recipi- ent-taxpayer if the taxpayer consents to disclosure of information in addition to information that is required by statute to be disclosed. The additional information may include the location of the taxpayer’s § 48C Facility and a brief description. A taxpayer’s decision to authorize or not to authorize the disclosure of any additional information will not impact the taxpayer’s § 48C credit allocation. SECTION10. PAPERWORK REDUCTION ACT Any collection burden associated with this notice is accounted for in OMB Control Number 1545-2151. This notice does not alter any previ- ously accounted for information collection requirements and does not create new col- lection requirements not already approved by the Office of Management and Budget. SECTION 11. EFFECT ON OTHER DOCUMENTS Notice 2023-18 is clarified and modified. SECTION 12. DRAFTING INFORMATION .01 The principal author of this notice is John M. Deininger of the Office of Associate Chief Counsel (Passthroughs & Special Industries). For further infor- mation regarding this notice contact Mr. Deininger on (202) 317-6853 (not a toll- free call). .02 Any questions or comments regard- ing the non-tax aspects of this notice can be submitted to the Department of Energy at 48CQuestions@hq.doe.gov. DOE may post questions and answers related to this notice on the eXCHANGE portal at https://48C-exchange.energy.gov (select 48C from the list of options to view ques- tions and answers specific to notice). Any questions or comments received under this notice are subject to public release pursu- ant to the Freedom of Information Act. DOE is under no obligation to respond to, or acknowledge receipt of, any questions or comments submitted under this notice and any responses provided do not consti- tute legal advice provided by either DOE or the IRS. Bulletin No. 2023–25 929 June 20, 2023 APPENDIX A Qualifying Advanced Energy Projects THIS APPENDIX A SUPERSEDES APPENDIX A OF NOTICE 2023-18. For the purposes of determining eligibility for the § 48C credit, a “qualifying advanced energy project” means: 1. Clean Energy Manufacturing and Recycling Projects A qualifying advanced energy project in this category re-equips, expands, or establishes an industrial or manufacturing facility for the production or recycling of specified advanced energy property: a. Property designed to be used to produce energy from the sun, water, wind, geothermal deposits (within the meaning of § 613(e) (2)), or other renewable resources. (i) Examples of eligible property include solar panels and their specialized support structures; wind turbines, towers, floating offshore platforms, and related equipment; power electronics designed for use with eligible solar or wind property; equipment to concentrate sunlight to generate heat for industrial processes or to convert it to electricity; geothermal turbines and heat pumps; hydropower turbines; and other products directly used to generate electrical and/or thermal energy from renewable resources, as well as the specialized components, subcomponents, and materials incorporated into any such eligible property, including equipment for sensing, communication, and control. (ii) Examples of ineligible property include equipment for applications other than the conversion of energy from renewable resources for delivering electricity, building heat, or industrial process heat such as a gas turbine generator set which burns natural gas, or a building that houses a boiler to heat water from fossil fuel. b. Fuel cells, microturbines, or energy storage systems and components. (i) Examples of eligible property include stationary batteries; stationary hydrogen fuel cells; hydrogen storage vessels; microturbines for combined heat and power systems; pumps and turbines for pumped hydropower storage systems; and the specialized components of any such equipment, including equipment for sensing, communication, and control. (ii) Examples of ineligible property include heavy gas turbines. (iii) Note: For electric vehicle batteries and fuel cells for vehicles see the “light-, medium-, or heavy-duty electric or fuel cell vehicles” project class. c. Electric grid modernization equipment or components. (i) Examples of eligible property include grid equipment for electricity delivery; power flow, control, and conversion, such as transformers, power electronics, advanced cables and conductors, advanced meters, breakers, switchgears, composite poles, converters, medium-voltage direct current (MVDC) and high-voltage direct current (HVDC) lines, grid-enhancing technologies, and electrical steel or alloys used in transformer cores. Examples of eligible property also include the spe- cialized components of any such grid modernization equipment, including components for sensing communication, and control. (ii) Electric vehicle supply equipment qualifies under the “light-, medium-, or heavy-duty electric or fuel cell vehicles” project class. Storage technologies for grid applications qualify under the “fuel cells, microturbines, or energy storage systems and components” project class. d. Property designed to capture, remove, use, or sequester carbon oxide emissions. (i) Examples of eligible property include carbon capture equipment or other property necessary to compress, treat, process, liquefy, pump or perform some other physical action to capture carbon oxide emissions, including solvents; membranes; sorbents; chemical processing equipment; compressors; monitoring equipment; and injection equipment; and well components such as packers, casing strings, CO 2 -resistant concrete, steel tubulars, wellhead, valves, and sensors suitable for use in Underground Injection Control (UIC) Class VI wells. Eligible property also includes transportation equipment, as in a system of gathering and distribution infrastruc- ture. These include pipelines, temporary or transportation-related carbon oxide storage tanks, valves, sensors, and control panels that serve in collecting carbon oxides captured from an industrial facility or multiple facilities for the purpose of transporting that carbon oxide. Additional examples include equipment to convert carbon oxides through mineralization, thermochemical, electrochemical, photochemical, plasma-assisted, or other catalytic process approaches to carbon-based products such as synthetic fuels, chemicals, solid carbon products, and inorganic materials. (ii) Examples of ineligible property include scrubbers for conventional air pollutants (except those that are required to remove pollutants upstream of carbon capture equipment for technical performance reasons), energy generation equipment (except as related to energy recovery at carbon capture systems), and refining equipment. e. Equipment designed to refine, electrolyze, or blend any fuel, chemical, or product which is renewable, or low-carbon and low-emission. For the purposes of Round 1 of the § 48C(e) program, such fuels, chemicals, and products include: June 20, 2023 930 Bulletin No. 2023–25 (i) Renewable transportation fuel which: (A) is suitable for use as a fuel in a vehicle, marine vessel, or aircraft, (B) is derived from or co-processed with: (I) a biomass feedstock, or (II) hydrogen produced from renewable energy and inputs, and (C) is not derived from palm fatty acid distillates or fossil fuels, including coal, natural gas, and petroleum. A qualifying advanced energy project does not include any portion of a project for the production of any property which is used in the refining or blending of any transportation fuel (other than renewable fuels, as described herein). (ii) Clean hydrogen produced with a well-to-gate lifecycle greenhouse gas (GHG) emissions rate of not greater than 4 kg CO 2e per kg H 2 , in accordance with the definition of qualified clean hydrogen for purposes of the credit under § 45V. (iii) Other fuel which: (A) is derived from or co-processed with a renewable feedstock or achieves at least a 50 percent reduction in lifecycle GHG emis- sions in comparison with the conventional alternative, (B) is not a transportation fuel, and (C) is not derived from palm fatty acid distillates or fossil fuels, including coal, natural gas, and petroleum. (iv) Product or chemical which: (A) is derived from or co-processed with a renewable feedstock or achieves at least a 50 percent reduction in lifecycle GHG emis- sions in comparison with the conventional alternative, (B) is suitable for use as an industrial feedstock, and (C) is not derived from palm fatty acid distillates or fossil fuels, including coal, natural gas, and petroleum. (v) Examples of eligible property include electrolyzers, mixing devices, pumps, separation devices, bioprocessing equipment, biomass preprocessing equipment, and reactors, so long as they are intended for use to produce eligible fuels, chemicals, and products, as demonstrated through engineering specifications or offtake agreements. (vi) Examples of eligible fuels, chemicals, and products produced by eligible equipment include hydrogen produced through electrolysis powered by low- or zero-emission energy; low-emissions ammonia; renewable biofuels, including sustainable aviation fuel and fuels intended to displace petroleum fuel in on-road and off-road applications; and low-emissions chemicals, basic organic chemicals, polymers, and resins. (vii) Examples of ineligible fuels and chemicals would include those derived solely from fossil resources produced through conventional petroleum and natural gas refining. Instructions for calculating well-to-gate lifecycle GHG emissions rates are provided in Appendix B, Section V: Additional Instructions on the Data Sheet Submission. f. Property designed to produce energy conservation technologies (including residential, commercial, and industrial applications). (i) Examples of eligible energy conservation property include technologies and grid-interactive devices eligible for residential or commercial efficiency improve- ments for purposes of the § 25C credit or the § 179D tax deduction, as well as equipment that directly reduces net energy use in industrial applications, such as ultra-ef- ficient heat pumps, insulation, ultra-efficient hot water systems, sensors, controls, and similar advanced efficiency technologies. (ii) Examples of ineligible energy conservation property includes those that reduce electricity usage by increasing direct natural gas or other fossil fuel use and/or lead to increased system-level emissions. g. Light-, medium-, or heavy-duty electric or fuel cell vehicles, as well as technologies, components, or materials for such vehicles, and associated charging or refueling infrastructure. (i) Examples of eligible property include battery electric, plug-in hybrid electric, or fuel cell cars, trucks, and buses, as well as the specialized components of those vehicles, such as batteries, anode and cathode components and materials, electric drive systems, fuel cells, and other materials and subcomponents. (ii) Examples of eligible charging or refueling infrastructure include electric vehicle supply equipment (EVSE), components from the grid connection to the vehicle, bidirectional charging equipment, and components used in hydrogen refueling stations (e.g., hydrogen compressors, pumps, storage vessels, and dispensing equipment). (iii) Examples of ineligible property include internal combustion engine vehicles of all sizes, non-plug-in hybrid vehicles of less than 14,000 pounds gross vehicle weight rating, and their components, as well as associated refueling infrastructure, such as petroleum gas, liquefied or compressed natural gas, or ethanol refueling Bulletin No. 2023–25 931 June 20, 2023 stations. Examples of ineligible property also include electrical components upstream of the EVSE connection to the grid and components of charging or refueling stations, such as signage, that are not directly involved in the transfer of fuel or power to the vehicle. h. Hybrid vehicles with a gross vehicle weight rating of not less than 14,000 pounds, as well as technologies, components, or materials for such vehicles. (i) Examples of eligible property include traction batteries, converters, power electronics, and assembled hybrid vehicles of not less than 14,000 pounds them- selves, but components and materials must be designed for large hybrid vehicles with a gross vehicle weight rating of not less than 14,000 pounds, as demonstrated through engineering specifications and/or offtake agreements. i. Other advanced energy property designed to reduce greenhouse gas emissions as may be determined by the Secretary. (i) Examples of eligible advanced energy property include specialized components and equipment for nuclear power reactors or their fuels (e.g., including fabri- cation of fuels, and manufacturing of equipment for conversion, enrichment, and deconversion), and equipment used to reduce the emissions of industrial facilities, such as heat and process emissions. Property may be determined to be designed to reduce GHG emissions either through published guidance or in the letter notifying an applicant that the IRS has accepted the applicant’s application for § 48C(e) certification with respect to the property. (ii) Advanced energy property that is designed to reduce greenhouse gas emissions by enabling the production of other greenhouse gas emission-reducing advanced energy property may be eligible under this category. For such “other advanced energy property,” which is not designed to directly reduce GHG emissions, the applicant must demonstrate that the advanced energy property is highly specialized equipment necessary to strengthen U.S. resilience of critical domestic energy supply chains and the reduction of GHG emissions is a necessary ultimate outcome from the production of the advanced energy property. This can be demonstrated through the appli- cant’s proposed business plan, including offtake agreements and any additional market analysis or other technical specialization, to show the advanced energy property that is produced or recycled by the applicant’s industrial or manufacturing facility will primarily contribute toward reduction of GHG emissions. An example of such “other advanced energy property” that may be eligible is diamond wire saws necessary in the solar technology supply chain, so long as the applicant demonstrates the project’s output will be used primarily for the purpose of manufacturing property designed to produce energy from the sun. Note: This section 1.i. on “other advanced energy property” has been updated with additional clarifying language since the publica- tion of Notice 2023-18. 2. Greenhouse Gas Emission Reduction Projects A qualifying advanced energy project in this category re-equips an industrial or manufacturing facility, including in energy-in- tensive manufacturing sectors, such as cement, iron and steel, aluminum, chemicals, and other sectors, with equipment designed to reduce greenhouse gas emissions by at least 20 percent through the installation of one of more of the following: a. Low- or zero-carbon process heat systems. Examples of eligible equipment include electric heat pumps, combined heat and power (CHP) systems, thermal storage technologies, and other heating systems based on electricity, clean hydrogen, biomass, or waste heat recovery. b. Carbon capture, transport, utilization, and storage systems. (i) Examples of eligible equipment include carbon capture equipment necessary to compress, treat, process, liquefy, pump, or perform some other physical action to capture carbon oxides, and specialized equipment and materials needed for the transport and storage of carbon oxides, including carbon dioxide pipelines, monitoring equipment, and injection equipment and well components such as packers, casing strings, CO 2 -resistant cement, steel tubulars, well heads, valves, and sensors suitable for use in Underground Injection Control Class VI wells. Additional examples include equipment to convert carbon oxides through mineralization, thermochemical, electrochemical, photochemical, plasma-assisted, or other catalytic process approaches to carbon-based products such as synthetic fuels, chemicals, solid carbon products, and inorganic materials. (ii) Examples of ineligible property include scrubbers for conventional air pollutants, except those that are required to remove pollutants upstream of carbon capture equipment for technical performance reasons; energy generation equipment, except as related to energy recovery at carbon capture systems; and refining equipment. c. Energy efficiency and reduction in waste from industrial processes. Examples of eligible equipment include technologies that reduce direct fuel use, electricity use, or waste in industrial applications, such as industrial heat pumps, CHP systems, insulation, sensors, controls, advanced recycling approaches, smart energy management, and similar advanced efficiency technologies. d. Any other industrial technology designed to reduce greenhouse gas emissions, as determined by the Secretary. (i) Examples of other eligible industrial technologies include electrification of direct fuel use processes, adoption of renewable or low-emissions fuels and feed- stocks, and other equipment replacement or process redesigns that reduce process- or fuel-related emissions or otherwise contribute to reducing GHG emissions by at least 20 percent. June 20, 2023 932 Bulletin No. 2023–25 (ii) Projects in this category may qualify by installing equipment designed to achieve a minimum of a 20 percent reduction in GHG emissions in one or more of the following ways: • Achieve a direct (Scope 1) GHG emissions reduction of 20 percent facility-wide • Achieve an indirect fuel- or energy-related (Scope 2) GHG emissions reduction of 20 percent facility-wide • Achieve a direct or indirect fuel- or energy-related GHG emissions reduction of 20 percent at a facility subunit, such as a particular process step or fuel combustion unit (iii) While facilities may be eligible under this project category by achieving a 20 percent reduction threshold within a particular element of their process or emis- sions profile, overall combined Scope 1 and Scope 2 GHG emissions impacts for the full qualifying facility will be taken into account when evaluating each project for the purposes of application scoring. Scope 1 and Scope 2 GHG emissions are further defined in Appendix B, Section III. Instructions for calculating and demonstrating an emissions reduction of 20 percent is provided in Appendix B, Section V: Additional Instructions on the Data Sheet Submission. 3. Critical Material Projects A qualifying advanced energy project in this category re-equips, expands, or establishes an industrial facility for the processing, refining, or recycling of critical materials (as defined in § 7002(a) of the Energy Act of 2020 (30 U.S.C. § 1606(a)). For purposes of this Round 1, critical materials will consist of: a. The currently effective final list of critical minerals as determined by the U.S. Geological Survey (see 2022 Final List of Critical Minerals for the list published in 2022 available at: https://www.federalregister.gov/documents/2022/02/24/2022-04027/202 2-final-list-of-critical-minerals); and b. Any additional critical materials as determined by the Secretary of Energy and for which a final determination is posted on the DOE’s critical materials page on or before July 31, 2023, available at: http://www.energy.gov/criticalmaterials. A proposed determi- nation was posted at this web address prior to the publication of this notice. Note: DOE reserves the right to extend the deadline for concept paper submissions based on any changes included in the final determination. Examples of eligible projects in this project category include the processing of raw ore, brines, mine tailings, end-of-life products, waste streams, and other source materials into critical materials. Note: These examples have been updated with additional clarifying language since the publication of Notice 2023-18. Examples of ineligible projects under this project category include the subsequent physical or chemical transformation of critical materials into derivative products, including metals manufacturing such as aluminum extrusion and chemical manufacturing such as anode and cathode materials production. However, projects involv- ing such derivative products may be eligible under the Clean Energy Manufacturing and Recycling Projects category. Note: These examples have been updated with additional clarifying language since the publication of Notice 2023-18. Bulletin No. 2023–25 933 June 20, 2023 APPENDIX B DOE Application Process THIS APPENDIX B SUPERSEDES APPENDIX B OF NOTICE 2023-18. I. DOE Review Process ..................................................................................935 A. Overview .......................................................................................935 i. Program Process ..............................................................................935 ii. Program Key Dates ............................................................................935 iii. Program Priorities .............................................................................936 iv. Glossary of Terms .............................................................................936 B. Concept Paper ....................................................................................937 i. Compliance and Eligibility Review ...............................................................937 ii. Technical Review .............................................................................937 iii. Final Outcome for Concept Papers ................................................................937 C. § 48C(e) Application ..............................................................................937 i. Compliance and Eligibility Review ...............................................................938 ii. Technical Review .............................................................................938 iii. Due Diligence Review. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .938 iv. Final Recommendation for § 48C(e) Applications ....................................................938 v. Requirements for Certification ...................................................................938 vi. Request for Debriefing .........................................................................939 II. Submission and Registration Information for DOE Recommendation Process .....................................939 A. General Application Requirements ....................................................................939 B. Determining an Application’s Project Category ..........................................................939 C. eXCHANGE Portal for Submission of Application .......................................................940 i. Submission of Application ......................................................................940 ii. eXCHANGE Portal Registration Process ...........................................................940 iii. Help with eXCHANGE Portal ...................................................................940 iv. Portal Migration ..............................................................................940 June 20, 2023 934 Bulletin No. 2023–25 D. Application Forms and Format of Submissions ..........................................................941 i. Format of Concept Paper Submissions .............................................................941 ii. Format of § 48C(e) Application Submission .........................................................942 E. Electronic Authorization of Applications ...............................................................943 F. Markings of Confidential Information .................................................................943 III. Specific Content Requirements and Technical Review Criteria .................................................944 A. Clean Energy Manufacturing and Recycling Projects .....................................................944 i. Concept Papers for Clean Energy Manufacturing and Recycling Projects ..................................945 ii. Section 48C(e) Application for Clean Energy Manufacturing and Recycling Projects ........................949 B. Greenhouse Gas Emission Reduction Projects ...........................................................957 i. Concept Papers for Greenhouse Gas Emission Reduction Projects .......................................958 ii. Section 48C(e) Applications for Greenhouse Gas Emission Reduction Projects .............................961 C. Critical Material Projects ...........................................................................968 i. Concept Papers for Critical Material Projects ........................................................968 ii. Section 48C(e) Applications for Critical Material Projects. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .972 IV. DOE Recommendation Process ..........................................................................979 A. Program Policy Factors ............................................................................979 B. DOE Recommendations ............................................................................980 i. Concept Paper Recommendations .................................................................980 ii. Section 48C(e) Application Recommendations ......................................................980 V. Additional Instructions on the Data Sheet Submission ........................................................980 A. Production Capacity Metrics ........................................................................981 B. Jobs Metrics .....................................................................................981 C. Emissions Metrics ................................................................................982 D. Technological or Cost Advantage .....................................................................983 E. Levelized Cost ...................................................................................983 VI. Section 48C(e) Application Appendix Files ................................................................984 VII. Questions/Comments and Informational Webinar ............................................................984 A. Informational Webinar .............................................................................984 B. Questions and Comments ...........................................................................985 Bulletin No. 2023–25 935 June 20, 2023 I. DOE Review Process A. Overview i. Program Process A two-stage technical evaluation process will be used for submissions: • Stage 1: Concept Paper. • Stage 2: § 48C(e) Application. In Stage 1, concept paper application materials will be available for applicants to download from the eXCHANGE portal on May 31, 2023, and concept paper submissions will be accepted in the eXCHANGE portal beginning no later than June 30, 2023. DOE will only consider concept papers that are submitted by 12:00 PM (noon) Eastern Time on July 31, 2023. Section 48C(e) applica- tions for Round 1 allocations will not be considered by DOE unless a concept paper submission is received from an applicant by the specified deadline. Potential applicants will not be able to begin or submit concept papers for Round 1 after the deadline. For Critical Materials Projects, a proposed critical materials determination was posted at the website specified in Appendix A(3) prior to the publication of this notice. DOE reserves the right to extend the deadline for concept paper submissions based on any changes included in DOE’s final critical materials determination. In Stage 2, following DOE’s review of concept papers and transmission of letters encouraging or discouraging the applicant to con- tinue in the process, the eXCHANGE portal will reopen to receive § 48C(e) application submissions for subsequent evaluation by DOE. The date on which DOE will begin accepting § 48C(e) applications and the deadline by which they must be submitted will be conveyed to applicants through the eXCHANGE portal on a later date. In each stage, DOE will review the submitted materials for compliance and eligibility, and perform a thorough, consistent, and objec- tive examination based on technical review criteria and other factors, as described below. After Stage 2 evaluations of § 48C(e) applications are complete, DOE will transmit allocation recommendations to the IRS for final consideration. The IRS will notify applicants of final allocation decisions for Round 1 no later than March 31, 2024. In conducting its review, DOE may utilize assistance and advice from qualified personnel from other federal agencies and/or contrac- tors. DOE will obtain conflict of interest/non-disclosure acknowledgements from and administer required trainings in advance for all reviewers to assure that application information will be kept confidential and shall be used only for reviewing purposes, in accordance with applicable requirements. Reviewers will be required to report all personal and organizational conflicts of interest. DOE reserves the right to request clarifications and/or supplemental information from some or all applicants submitting applications through written submissions. DOE may determine whether to recommend or not recommend an application to the IRS at any time after the § 48C(e) application has been received, without further exchanges or discussions with the applicant. ii. Program Key Dates Table: Program Key Dates Initial Guidance Issue Date02/13/2023 DOE posts proposed list of critical materialsNo later than 5/31/2023 Additional Guidance Issue Date05/31/2023 Informational WebinarNo later than 06/30/2023 DOE eXCHANGE Portal Opens for registration and concept paper submissionNo later than 06/30/2023 DOE posts final list of critical materialsNo later than 07/31/2023 Submission Deadline for Concept Papers07/31/2023 by 12:00 PM (noon) Eastern Submission Deadline for § 48C(e) ApplicationsFall 2023 - Winter 2023/2024 IRS Allocation Decision NotificationsNo later than 03/31/2024 June 20, 2023 936 Bulletin No. 2023–25 iii. Program Priorities Eligible applications will be evaluated by DOE against technical review criteria reflecting four major priority measures for the program: • Criterion 1: Commercial Viability • Criterion 2: Greenhouse Gas Emissions Impacts • Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy • Criterion 4: Workforce and Community Engagement A taxpayer with a qualified investment in any of the projects described as eligible in Appendix A of this guidance may apply for a § 48C(e) allocation. In determining whether to recommend a project for an allocation, DOE will take into consideration in § 48C(e) Round 1 various factors, including whether the project addresses specific energy supply chain and manufacturing priority areas identified by this guidance when evaluating the extent to which Clean Energy Manufacturing and Recycling Projects and Critical Materials Projects contribute to strengthening U.S. supply chains and domestic manufacturing for a net-zero economy. For more details on the energy supply chain and manufacturing priority areas identified by this guidance for Clean Energy Manufacturing and Recycling Projects, see Section III(A) of this appendix. For more details on the supply chain and manufactur- ing priority areas identified by this guidance for Critical Materials Projects, see Section III(C) of this appendix. In determining whether to recommend a project for an allocation, DOE will also consider whether the proposed project is located in § 48C(e) Energy Communities Census Tracts, as defined in section 5.06 of Notice 2023-18. In Round 1, DOE anticipates recommend- ing approximately $1.6 billion in § 48C credits to projects located in these communities. iv. Glossary of Terms The following terms may be used throughout this appendix describing the DOE application process. Disadvantaged Community: A disadvantaged community may be either (1) a group of individuals living in geographic proximity (e.g., such as a census tract identified using the Climate and Economic Justice Screening Tool), or (2) a geographically dispersed set of individuals, where either type of group experiences common conditions. Scope 1 Emissions: Direct greenhouse gas emissions that occur from sources at the facility associated with the proposed project (e.g., emissions from fuel combustion or chemical processes). Scope 2 Emissions: Indirect greenhouse gas emissions that are associated with the use of energy or fuel at the facility, but do not occur at the facility (e.g., emissions from a power plant that gen- erates electricity for the facility). Scope 3 Emissions: Indirect greenhouse gas emissions that are associated with the facility’s activities and products but are not covered in Scope 1 or 2, including emissions from the products themselves in their ultimate use, transportation, or other aspects of the value chain upstream or downstream from the facility. In the case of clean energy products, these may also be referred to as “lifecycle emissions.” Specified Advanced Energy Property: A specific category of property listed in 48C(c)(1)(A) and described in further detail in Appendix A(1). Clean Energy Manufacturing and Recycling Projects under § 48C(e) must either produce or recycle one or more specified advanced energy properties. For example, solar glass would be considered a specified advanced energy property covered under Appendix A(1)(a). Facility Product: The direct output of a facility that is sold or leased. A facility product may be a specified advanced energy property, but facility products could also include specialized compo- nents, materials, equipment, or other tangible assets that are not considered specified advanced energy properties under § 48C(e). For instance, recycling projects under Clean Energy Manufacturing and Recycling, and Greenhouse Gas Emission Reduction proj- ects, may produce outputs that are not specified advanced energy properties. Facilities may have more than one facility product. Bulletin No. 2023–25 937 June 20, 2023 B. Concept Paper The first stage of DOE review requires applicants to submit concept papers describing the proposed project. Sections II and III of this appendix describe the information applicants must include in concept papers and the format of the submission. Concept papers will undergo a multi-step evaluation by DOE. i. Compliance and Eligibility Review DOE will carry out an initial compliance review for concept papers to determine that (1) eligibility requirements have been met, (2) the required information has been submitted, (3) the proposed project is technically valid, and (4) all mandatory requirements of this notice are satisfied. As part of this review, DOE will determine whether the proposed project meets the definition of a qualifying advanced energy project, as described in Appendix A. If a concept paper fails to meet compliance or eligibility requirements or fails to provide sufficient information for evaluation, DOE reserves the right to request clarifications and/or missing information from some or all applicants through written submissions pro- vided to DOE in a timely manner. Concept papers that fail to meet the compliance or eligibility requirements or do not provide suffi- cient information for evaluation will be considered non-responsive and will receive a discouragement letter. ii. Technical Review Subsequent to the concept paper compliance and eligibility review, DOE will perform a technical review process based on four tech- nical review criteria: • Criterion 1: Commercial Viability. • Criterion 2: Greenhouse Gas Emissions Impacts. • Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy. • Criterion 4: Workforce and Community Engagement. See complete details of the technical review criteria in Section III of this appendix. All technical review criteria will be used in a thorough, consistent, and objective examination to develop scores for ranking applications and determining merit of each proposed project. The review of the Commercial Viability criterion will additionally inform eligibility by determining whether the project has a reasonable expectation of commercial viability, as described in § 48C(d)(3)(A). The information requested for each criterion will vary based on the qualifying advanced energy project category, as detailed in Section III. iii. Final Outcome for Concept Papers Following the compliance, eligibility, and technical reviews, DOE may also consider program policy factors when determining the final portfolio of recommendations (see Section IV of this appendix). Subsequent to this review, DOE will issue a letter to applicants either encouraging them to submit a § 48C(e) application or discour- aging them from submitting a § 48C(e) application. An applicant that receives a discouragement letter may still submit a § 48C(e) application in accordance with the § 48C(e) program and additional guidance. Receiving a discouragement letter in response to a submitted concept paper does not disqualify a taxpayer from submitting a § 48C(e) application but represents DOE’s feedback that the project, as proposed, is unlikely to receive a recom- mendation based on the information provided in the concept paper. DOE expects to transmit encouragement and discouragement letters to applicants in the fall of 2023. In the encouragement and discouragement notifications, DOE will provide feedback to all applicants on areas needing improvement. C. § 48C(e) Application The second evaluation stage will consist of a review of § 48C(e) applications submitted after the concept paper stage. Sections II and III of this appendix describe the information applicants must include in a § 48C(e) application and the format of the submission. Applicants may not submit a § 48C(e) application unless they submitted a concept paper by the specified deadline. The deadline for § 48C(e) applications will be communicated to applicants in the encouragement and discouragement letters and posted on the eXCHANGE portal. June 20, 2023 938 Bulletin No. 2023–25 i. Compliance and Eligibility Review DOE will carry out an initial compliance review for § 48C(e) applications to determine that (1) the eligibility requirements have been met, (2) the required information has been submitted, (3) the proposed project is technically valid, and (4) all mandatory requirements of this notice are satisfied. As part of this review, DOE will determine whether the proposed project meets the definition of a qualify- ing advanced energy project, as described in Appendix A. If a § 48C(e) application fails to meet compliance or eligibility requirements or fails to provide sufficient information for evaluation, DOE reserves the right to request clarifications and/or missing information from some or all applicants through written submissions provided to DOE in a timely manner. Section 48C(e) applications that fail to meet the compliance and eligibility requirements or do not provide sufficient information for evaluation will be considered non-responsive, and DOE will recommend a denial of allocation without proceeding to technical review. The qualifying advanced energy project category, the specified advanced energy property, and the scope of the overall project must be consistent between the applicant’s concept paper and § 48C(e) application. Applicants who wish to change the scope of the project, based on the feedback in a discouragement letter or for any other reason, may consider participating in a future round of this program. ii. Technical Review After the § 48C(e) application compliance and eligibility review, DOE will perform a technical review process based on four tech- nical review criteria: • Criterion 1: Commercial Viability • Criterion 2: Greenhouse Gas Emissions Impacts • Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy • Criterion 4: Workforce and Community Engagement See complete details of the technical review criteria for § 48C(e) applications in Section III of this appendix. All technical review criteria will be used in a thorough, consistent, and objective examination to develop scores for ranking applications and determining merit of each proposed project. The review of the Commercial Viability criterion will additionally inform eligibility by determining whether the project has a reasonable expectation of commercial viability, as described in § 48C(d)(3)(A). The information requested for each criterion will vary based on the qualifying advanced energy project category, as detailed in Section III. iii. Due Diligence Review To ensure the § 48C(e) program supports strengthening and securing U.S. supply chains and domestic manufacturing to the greatest extent possible, DOE may conduct a due diligence review to determine if an applicant has a connection with a country of risk that could put these goals at risk. iv. Final Recommendation for § 48C(e) Applications Following the compliance, eligibility, and technical reviews, DOE may also consider program policy factors and the results of the due diligence review when determining the final portfolio of recommendations (see Section IV of this appendix). After this determination of recommendations, DOE will transmit to the IRS its recommendations for allocations and denials of appli- cations, as detailed in the initial § 48C(e) program guidance (Notice 2023-18) and this notice. v. Requirements for Certification As described in this notice, applications receiving allocation letters must provide evidence that they have met the requirements for certification, such as all permits necessary to commence construction. Applicants will upload documents providing this evidence to the eXCHANGE portal not later than 2 years from the date the IRS notified the applicant that they have received an allocation. DOE’s recommendation is based in part on commitments and other claims stated by the applicant in the § 48C(e) application. The evidence provided by the applicant for certification must therefore also include documents demonstrating that any commitments or other claims in the § 48C(e) application have been met. These documents could include Community Benefits Agreements, collective bargaining agreements, contracts, offtake agreements, or any other commitments or arrangements claimed in the § 48C(e) applica- tions that may have had an impact on the evaluation of the application. Documents already provided as appendices in the § 48C(e) application do not need to be submitted again for certification. Bulletin No. 2023–25 939 June 20, 2023 vi. Request for Debriefing Upon receiving a denial letter from the IRS, applicants can request a debriefing with DOE on its review of the § 48C(e) application. The denial letter will include instructions for requesting a debriefing. II. Submission and Registration Information for DOE Recommendation Process A. General Application Requirements Applicants must submit a concept paper at Stage 1 and a § 48C(e) application at Stage 2 as described below. All submitted materials must be prepared in accordance with the guidance in this notice to provide a standard basis for review and to ensure that each appli- cation will be uniform as to format and sequence. Concept papers and § 48C(e) applications should clearly address each of the eligibility requirements and applicable technical review criteria to demonstrate the applicant’s capability, knowledge, and experience regarding the requirements described herein. Applicants should fully address the requirements of Notice 2023-18 and this notice and not rely on any presumed background knowl- edge. DOE will discourage a concept paper or recommend the rejection of a § 48C(e) application that does not follow the instructions regarding the organization and content when the nature of the deviation and/or omission precludes meaningful review of the project. All concept papers and § 48C(e) applications must be submitted through the eXCHANGE portal to be considered for DOE recommendation under this notice. Concept papers and § 48C(e) applications received after the stated deadlines will not be reviewed or considered for DOE recommendation. B. Determining an Application’s Project Category Eligible projects under the § 48C(e) program, as described in Appendix A, are classified into three overarching project categories: Clean Energy Manufacturing and Recycling Projects, Greenhouse Gas Emission Reduction Projects, and Critical Material Projects. Before developing application materials, an applicant must determine which qualifying advanced energy project category is most applicable to their project. Section III of this guidance contains instructions for content requirements and technical review criteria specific to each project cate- gory. Applicants should only complete their application package using the appropriate guidance in Section III, corresponding to the applicant’s self-determined qualifying advanced energy project category. It is incumbent upon the applicant to adequately justify their determination of project category through application narratives. The following table may assist applicants in determining the qualifying advanced energy project category most appropriate for their proposed project. Project CategoryThis Category Includes...Application Materials Clean Energy Manufacturing and Recycling • Facilities that produce one or more specified advanced energy properties, or its components or materials, described in Appendix A(1); or • Facilities that recycle one or more specified advanced energy properties described in Appendix A(1). Section III(A) Greenhouse Gas Emission Reduction • Projects at existing industrial or manufacturing facilities that reduce GHG emissions by at least 20%. • Note: Facilities are not required to produce products or materials with energy applications or those described in Appendix A(1) and Appendix A(3). Section III(B) Critical Materials • Facilities that process, refine, or recycle one or more critical materials described in Appendix A(3). Section III(C) June 20, 2023 940 Bulletin No. 2023–25 C. eXCHANGE Portal for Submission of Application The eXCHANGE portal, and its successor portal (see Section iv, Portal Migration,) will provide a single interface for applicants through all steps of the § 48C(e) application process, including concept paper submission, receipt of concept paper feedback, § 48C(e) application submission, receipt of an allocation or denial letter from the IRS, submission of evidence documents to DOE for certifi- cation, receipt of a certification letter from the IRS, submission of notification to DOE that the project has been placed in service or otherwise disposed, and receipt of notification from the IRS that the applicant may claim the credit. Files required for submission of concept papers, including concept paper templates and data sheets, are available for appli- cants at https://48C-exchange.energy.gov on the date of this notice. The eXCHANGE portal will be open for registration and submission of concept papers no later than June 30, 2023. i. Submission of Application All § 48C(e) application materials must be submitted through the eXCHANGE portal at https://48C-exchange.energy.gov to be considered by DOE. Section 48C(e) applications submitted by any other means will not be accepted. Note: The eXCHANGE portal website address has been modified since Notice 2023-18 was published, and the address specified in this guidance must be used. The applicant will receive an automated response when the concept paper or § 48C(e) application is received. This will serve as con- firmation of receipt. Do not reply to the automated response. For more information, refer to the 48C eXCHANGE Login Guide, which will be available in the Manuals section of the eXCHANGE portal at https://48C-exchange.energy.gov/ no later than June 30, 2023. It is the responsibility of the applicant to verify successful transmission prior to the concept paper and § 48C(e) application deadlines. ii. eXCHANGE Portal Registration Process In order to submit concept papers and § 48C(e) applications, all applicants must register an account in the eXCHANGE portal at https://48C-exchange.energy.gov. It is recommended that each applicant organization designate a primary contact point responsible for each submission. The primary user may specify an additional contact within their organization who may register in the portal as a backup user. Potential applicants will be required to have a Login.gov account to access the eXCHANGE portal. As part of the eXCHANGE portal registration process, new users will be directed to create an account in Login.gov. Note: The email address associated with Login.gov must match the email address associated with the eXCHANGE portal account. For more information, refer to the 48C eXCHANGE Login Guide, which will be available in the Manuals section of the eXCHANGE portal at https://48C-exchange.energy.gov/ no later than June 30, 2023. Due to final configuration changes for the eXCHANGE portal, applicants who registered on the eXCHANGE portal prior to May 31, 2023, must register again at https://48C-exchange.energy.gov, on or after the date the portal opens for registration and submission of concept papers. iii. Help with eXCHANGE Portal Applicants may email InfrastructureExchangeSupport@hq.doe.gov for questions regarding the registration process or submitting your application on the eXCHANGE portal. For questions regarding other non-tax aspects of the § 48C(e) program unrelated to the eXCHANGE portal, see Section VII. iv. Portal Migration DOE intends to migrate all § 48C(e) applicants to a successor portal in the future. Detailed timing and instructions for migrating to the new portal will be conveyed to all applicants through the eXCHANGE portal no earlier than the submission deadline for concept papers. Any reference in this guidance to the applicant portal, and any reference to the eXCHANGE portal, means the eXCHANGE portal or its successor. Bulletin No. 2023–25 941 June 20, 2023 D. Application Forms and Format of Submissions Applicants must log in to the eXCHANGE portal to download all required forms and submit concept papers and § 48C(e) appli- cations to be considered for a § 48C(e) credit allocation. The applicant will have the opportunity to re-submit revised application materials for any reason as long as the revision is submitted by the specified deadline. i. Format of Concept Paper Submissions This section outlines the format of the concept paper submission. See Appendix A for a description of the eligibility requirements for the § 48C credit under this notice. See Section III for content requirements and a description of the technical review criteria that will be used to evaluate submitted concept papers. The applicant’s Control Number is used throughout the submitted files. The control number is a unique identifier generated by the eXCHANGE portal for your application and will be determined by the system when the applicant first begins their application process. The purpose of the concept paper stage is to save applicants the considerable time and expense of preparing § 48C(e) applications for proposed projects that are unlikely to be selected for recommendation. The concept paper must conform to the following requirements: 1. The concept paper must be written in English. 2. All pages must be formatted to fit on 8-1/2 by 11-inch paper with margins not less than one inch on every side. Use Times New Roman typeface, a black font, and a font size of 11 points or larger (except in figures and tables). A symbol font may be used to insert Greek letters or special characters; the font size requirement still applies. 3. References must be included as footnotes or endnotes in a font size of 10 or larger. Footnotes and endnotes are counted toward the maximum page requirement. 4. The control number must be prominently displayed on the upper right corner of the header of every page. Page numbers must be included in the footer of every page. 5. Each must be submitted in Adobe PDF format unless stated otherwise. Each concept paper should be limited to unique property within a distinct qualifying advanced energy project that does not overlap with a qualifying advanced energy project in any other application submitted by the same applicant: • For applicants applying under the Clean Energy Manufacturing and Recycling Project category, or the Critical Materials Project category, the applicant may submit more than one application involving the same facility. However, the qualified investment for each project at the same facility may not overlap in Round 1. • For applicants applying under the Greenhouse Gas Emission Reductions Project Category, the applicant may submit only one application at the same facility in Round 1. If projects involve more than one qualifying advanced energy project listed in Appendix A, then applicants must choose a primary specified advanced energy property for their project. The entire concept paper submission includes three components: a narrative, a workforce and community engagement plan, and a data sheet. The concept paper narrative must not exceed 4 pages when printed using the formatting requirements set forth above and single spaced. Pages in excess of the page limitation will not be considered for review. No material may be incorporated by reference as a means to circumvent the page limitation. The concept paper narrative should be submitted in Adobe PDF format with the title [ControlNumber]-ConceptPaper.pdf. For example, for a control number of 1234, the file would be named, “1234-ConceptPaper. pdf”. The workforce and community engagement portion of the concept paper will be submitted in a separate file and must not exceed 1 page when printed using the formatting requirements set forth above and single spaced. Pages in excess of the page limitation will not be considered for review. No material may be incorporated by reference as a means to circumvent the page limitation. The concept paper workforce and community engagement plan should be submitted as separate file in Adobe PDF format with the title [ControlNumber]-CP-WCE.pdf. The Concept Paper Data Sheet should be completed and submitted as a separate Excel document with the title [ControlNumber]- CP-DataSheet.xlsx. Additional instructions for completing the Concept Paper Data Sheet submissions are included in Section V. June 20, 2023 942 Bulletin No. 2023–25 Note: The maximum file size that can be uploaded to the eXCHANGE portal is 10 MB. Files in excess of 10 MB cannot be uploaded, and hence cannot be submitted for review. If a file exceeds 10 MB but is still within the maximum page limit, it must be broken into parts and denoted to that effect in the naming convention of the file. For example: “[ControlNumber]-ConceptPaper_Part_1.pdf”, “[ControlNumber]-ConceptPaper_Part_2.pdf”. The full list of required files for concept paper submission is illustrated in the following table. Table: Files Required for Concept Paper Submission ComponentFile FormatMaximum PagesFile Name Concept PaperPDF4[ControlNumber]-ConceptPaper.pdf Concept Paper Workforce and Community Engagement Plan PDF1[ControlNumber]-CP-WCE.pdf Concept Paper Data SheetMS ExcelN/A[ControlNumber]-CP-DataSheet.xlsx For all files, “[ControlNumber]” should be replaced by the application’s control number. For example, for a control number of 1234, the file would be named, “1234-ConceptPaper.pdf”. ii. Format of § 48C(e) Application Submission This section outlines the format of the § 48C(e) application submission. Section 48C(e) applications should be formatted and arranged as described in this section. Strict adherence is required. Content requirements for § 48C(e) applications and the technical review criteria used by DOE to evaluate them are listed in Section III. The applicant’s Control Number is used throughout the submitted files. The control number is a unique identifier generated by the eXCHANGE portal for your application and will be determined by the system when the applicant first begins your application process. Section 48C(e) applications must conform to the following requirements: 1. All § 48C(e) applications must be written in English. 2. All pages must be formatted to fit on 8-1/2 by 11-inch paper with margins not less than one inch on every side. Use Times New Roman typeface, a black font, and a font size of 11 points or larger (except in figures and tables). A symbol font may be used to insert Greek letters or special characters; the font size requirement still applies. 3. References must be included as footnotes or endnotes in a font size of 10 or larger. Footnotes and endnotes are counted toward the maximum page requirement. 4. The Control Number, which is the same number used for the concept paper, must be prominently displayed on the upper right corner of the header of every page. Page numbers must be included in the footer of every page. 5. Cash flow models should be submitted as a Microsoft ® Excel spreadsheet and must include calculation formulas and assumptions. 6. All § 48C(e) applications must be submitted in Adobe PDF format unless stated otherwise. Each § 48C(e) application should be limited to a unique project with a distinct qualified investment. If projects involve more than one specified advanced energy property listed in Appendix A, then applicants must choose a primary specified advanced energy property for their project. The entire § 48C(e) application submission includes five components: a narrative, a workforce and community engagement plan, a business entity certification, a data sheet, and appendices. The § 48C(e) application narrative must not exceed 30 pages when printed using the formatting requirements set forth above and single spaced. Pages in excess of the page limitation will not be considered for review. No material may be incorporated by ref- erence as a means to circumvent the page limitation. Section 48C(e) application narratives should be submitted in Adobe PDF format with the file name [ControlNumber]-48CApplication.pdf. The workforce and community engagement portion of the § 48C(e) application will be submitted in a separate file and must not exceed 5 pages when printed using the formatting requirements set forth above and single spaced. Pages in excess of the page limitation will not be considered for review. No material may be incorporated by reference as a means to circumvent the page limitation. The § 48C(e) application workforce and community engagement plan should be submitted as a separate file in Adobe PDF format with the file name [ControlNumber]-App-WCE.pdf. Bulletin No. 2023–25 943 June 20, 2023 The 48C Business Entity Certification, which supports DOE’s Due Diligence Review, should be completed and submitted as a sepa- rate file using the provided template or a comparable format including the same substantive information. Applicants must submit the file as a PDF with the file name [ControlNumber]-BusinessEntityCertification.pdf. The 48C Application Data Sheet should be completed and submitted as a separate Excel document with the file name [ControlNumber]- App-DataSheet.xlsx. Additional instructions for completing the 48C Application Data Sheet are included in Section V. Any supporting documents should be uploaded as separate, individual files, preferably in Adobe PDF format. Content provided as appendices do not count towards any page limits described above. Note: The maximum file size that can be uploaded to the eXCHANGE portal is 10 MB. Files in excess of 10 MB cannot be uploaded, and hence cannot be submitted for review. If a file exceeds 10 MB but is still within the maximum page limit, it must be broken into parts and denoted to that effect. For example: “48CApplication _Part_1.pdf”, “48CApplication_Part_2.pdf”. The full list of required files for § 48C(e) application submission is illustrated in the following table. Table: Files Required for § 48C(e) Application Submission ComponentFile FormatMaximum Pages File Name Section 48C(e) ApplicationPDF30[ControlNumber]-48CApplication.pdf Section 48C(e) Application Workforce and Community Engagement Plan PDF5[ControlNumber]-App-WCE.pdf Business Entity CertificationPDFN/A[ControlNumber]-BusinessEntityCertification.pdf 48C Application Data SheetMS ExcelN/A[ControlNumber]-App-DataSheet.xlsx Appendix FilesVariousN/A[ControlNumber]-Appendix-[FileNumber].[format] (e.g. 1234-Appendix-1.pdf) For all files, “[ControlNumber]” should be replaced by the application’s control number. For example, for a control number of 1234, the file would be named, “1234-ConceptPaper.pdf”. See Section VI for information on which supporting documents should be submitted as appendix materials. E. Electronic Authorization of Applications Submission of § 48C(e) application materials through electronic systems used by DOE, including the eXCHANGE portal or its suc- cessor, will constitute the authorized representative’s approval and electronic signature. F. Markings of Confidential Information If elements of a § 48C(e) application contain information the taxpayer considers to be trade secrets, confidential, privileged, or oth- erwise exempt from disclosure under the Freedom of Information Act (FOIA, 5 U.S.C. § 552), the taxpayer may assert a claim of exemption at the time of application by placing the following text on the first page of the § 48C(e) application, and specifying the page or pages of the § 48C(e) application to be restricted: “Pages [list applicable pages] of this document may contain trade secrets, confidential, proprietary, or privileged information that is exempt from public disclosure. Such information shall be used or disclosed only for evaluation purposes. The Government may use or disclose any information that is not appropriately marked or otherwise restricted, regardless of source. [End of Notice]” The header and footer of every page that contains confidential, proprietary, or privileged information must be marked as follows: “Contains Trade Secrets, Confidential, Proprietary, or Privileged Information Exempt from Public Disclosure.” In addition, each line or paragraph containing proprietary, privileged, or trade secret information must be clearly marked with double brackets or highlighting. June 20, 2023 944 Bulletin No. 2023–25 III. Specific Content Requirements and Technical Review Criteria The following subsections contain detailed guidance for content requirements and technical review criteria for each respective project category—Clean Energy Manufacturing and Recycling Projects, Greenhouse Gas Reduction Projects, and Critical Material Projects—for both the concept paper stage and § 48C(e) application stages. It is the applicant’s responsibility to determine the most applicable qualifying advanced energy project category (defined in Appendix A), according to the guidance in Section II(B), Determining an Application’s Project Category. Applicants should complete their application package using only the guidance in this section for their application’s project category. Applicants proposing Clean Energy Manufacturing and Recycling Projects, or Critical Materials Projects will be asked to discuss both their project’s specified advanced energy property and their project’s “facility products/outputs.” Facility products/outputs include the equipment, materials, or other products produced in the facility associated with the proposed project, and which are typically sold or leased after production. Applicants should note that “facility products/outputs” may or may not be the project’s specified advanced energy property. For example, under the Clean Energy Manufacturing and Recycling Project category, the specified advanced energy property of a clean energy manufacturing project is likely to be the facility’s primary product/output. In contrast, the specified advanced energy prop- erty of a clean energy recycling project is an input to the proposed facility, while the facility product/output is typically one or more materials extracted in the recycling process. A Critical Materials Recycling Project’s facility product/output is typically also the project’s specified advanced energy property. A. Clean Energy Manufacturing and Recycling Projects Priority Areas for Clean Energy Manufacturing and Recycling Projects All Clean Energy Manufacturing and Recycling Projects described in Appendix A(1) of this guidance are eligible to apply for a § 48C(e) allocation and will be evaluated by DOE against the four technical review criteria reflecting overall program objectives: • Criterion 1: Commercial Viability • Criterion 2: Greenhouse Gas Emissions Impacts • Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy • Criterion 4: Workforce and Community Engagement When evaluating the Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy criterion, DOE will take into consideration whether the project addresses the following energy supply chain and manufacturing priority areas. These priority areas have been identified based on analytical criteria including an assessment of current and anticipated supply chain gaps in areas eligible under § 48C(e): Round 1 Priority Areas (in alphabetical order): • Clean Hydrogen: Manufacturing of electrolyzers, fuel cells, and associated components (including gas diffusion layers, bipolar plates, and power electronics). • Electric Grid: Manufacturing of transformers, materials (including electrical steel, amorphous alloy), power electronics, and other grid components and equipment (including MVDC/HVDC converter station components and switchgears). • Electric Heat Pumps: Manufacturing of air-source or ground-source heat pump components and infrastructure, particularly reversing valves, control circuits, compressors, and heat exchangers. • Electric Vehicles**: Manufacturing of power electronics (including semiconductors, modules, and circuits for EV motor traction drives, on-board EV chargers, DC/DC converters, and EV charging stations), permanent magnets, and battery com- ponents for use in electric vehicle motors. • Nuclear Energy: Manufacturing of specialized components and equipment for nuclear power reactors or their fuels (includ- ing fabrication of fuels, and manufacturing of equipment for conversion, enrichment, and deconversion), for both existing reactors and new reactor deployments. • Solar Energy**: Polysilicon, wafer production facilities, ingot and wafer production tools, and solar glass production facilities. • Sustainable Aviation Fuels: Manufacturing of equipment needed for low-carbon aviation fuel production (including feed- stock handling equipment and pre-treatment reactors). Bulletin No. 2023–25 945 June 20, 2023 • Wind Energy**: Component production facilities and specialized steel production, particularly for offshore wind, such as monopile-grade steel and towers; recycling of wind components, particularly blades. ** The production of some products under this section may be eligible for tax credits under § 45X and receiving an allocation under § 48C(e) may preclude an applicant from receiving tax credits under that program. Applicants are encouraged to evaluate which program may be most beneficial to their project before submitting a concept paper for consideration under § 48C(e). These priority areas apply to Round 1, and guidance for future rounds under § 48C(e) may include different priority areas. i. Concept Papers for Clean Energy Manufacturing and Recycling Projects a) Concept Paper Content for Clean Energy Manufacturing and Recycling Projects This section describes the specific content that applicants must provide in the concept paper files for applications proposing Clean Energy Manufacturing and Recycling Projects. Template files for submitting this information will be provided through the eXCHANGE portal. Table: Concept Paper Content Requirements for Clean Energy Manufacturing and Recycling Projects SectionInformation Required Project Overview Provide an overview of the proposed project. At a minimum, include: • Company Overview: Describe your company, including prior experience manufacturing or recycling qualifying advanced energy technologies relevant to the proposed project. • Project Summary: Describe the eligible manufacturing or recycling facility, including size, location, and other relevant information. Indicate what the investment will accomplish, including the specified advanced energy property detailed in Appendix A(1), whether the facility will manufacture or recycle the specified advanced energy property, and whether the project will establish, re-equip, or expand a facility. If the project involves more than one specified advanced energy property, indicate the project’s primary advanced energy property, and any additional advanced energy properties the project will produce or recycle. In the case of a recycling project, describe the facility’s products and any clean energy supply chains they will support. Summarize the equipment and processes employed in the proposed facility, and for projects that re-equip or expand facilities, summarize what will be added or changed in the facility. Commercial Viability Project Plan: At a minimum, include: • Project Timeline: Provide planned dates to begin construction and operation of the project, and how many months the project will take to commence production and achieve full production capacity once certified. • Siting and Permitting: Explain the rationale for selection of the project site, including motivating factors such as suppliers, offtakers, and co-located industries. Indicate the current status of any required siting and permitting. • Risk Management Plan: Identify project risks or challenges and any relevant strategies for risk mitigation and management, such as legal, financial, engineering, procurement, construction, physical climate, and environmental risks. Business Plan: • Financial Information: Describe sources of financing for the proposed project, including the amount and strength of funding sources that will provide the equity to be invested in the project, the amount of total debt obligations that will be incurred and the funding sources of all such debt, and the dollar amount of incentives or funds pursued or awarded from local and state governments, as well as other federal incentives pursued or awarded. • Market Information: Describe the market your product will serve and its growth potential, as well as your product’s anticipated market share and target consumers. • Cost Information: Provide the estimated cost of your facility’s product and how it compares to similar technologies or materials in the same market segment. June 20, 2023 946 Bulletin No. 2023–25 SectionInformation Required Management Plan: • Describe the key management team members who will design, construct, permit, and operate the facility. Include a description of relevant industry experience of the top-tier executives responsible for the success of the project. • Describe any corporate health indicators, including legal claims or liabilities, planned debt restructuring, planned corporate actions, and other factors that could negatively affect the likelihood of project completion. Greenhouse Gas Emissions Impacts GHG Emissions Impacts of the Facility’s Products: At a minimum, include: • End Product Impacts: Describe the end-use application of facility’s products and how their use, whether that is independently (e.g., energy efficiency equipment) or as part of a larger specified advanced energy product (e.g., blade in wind tower) will avoid or reduce GHG emissions. Provide product specifications to verify these claims. ○ In the case of specified advanced energy property that provides GHG reduction or avoidance over incumbent technologies or systems, such as clean energy, clean vehicle, or efficiency products, applicants should describe the product’s typical use in the narrative and provide quantitative information in the Data Sheet. ○ In the case of carbon capture or removal equipment, applicants should quantify direct GHG reductions enabled by the product in typical use in the Data Sheet. ○ In the case of electrolyzing, refining, or blending equipment, applicants should describe the fuel, chemical, or product and its production process, including feedstocks, in the narrative and Data Sheet. ○ In the case of specified advanced energy property that provides indirect GHG reduction or avoidance, applicants may wish to qualitatively describe how the facility's products could contribute to emissions reductions by reducing energy or fuel demand or accelerating adoption of low- emissions technologies (e.g., for enabling technology such as grid components, storage, or charging infrastructure). ○ In the case of recycling projects, applicants should qualitatively describe how the facility's products are expected to reduce emissions through their use and by reducing raw material needs or emissions associated with end-of-life. • Product Performance: Provide any details about the innovation and performance of the end product (e.g., efficiency, range, and economic life) that indicate its ability to facilitate deeper GHG emissions reductions than leading competitors or incumbents. This may not be applicable for facilities whose outputs are materials. Note: For applicants applying for other advanced energy projects under Appendix A(1)(i), “Other advanced energy property designed to reduce greenhouse gas emissions as may be determined by the Secretary”, applicants must demonstrate the reduction of GHG emissions is a necessary ultimate outcome from the manufacture of the advanced energy property. GHG Emissions from the Facility: Describe the GHG emissions associated with the facility. At a minimum, include: • Direct Emissions: Qualitatively and, where possible, quantitatively characterize the anticipated sources of GHG emissions in the manufacturing or recycling process (e.g., fuel use, process emissions). • Facility Performance: Provide any details about the manufacturing process (e.g., efficiency and lifetime) that indicate its potential to result in lower emissions than leading competitors or incumbents. • Mitigation Efforts: Describe any planned efforts to mitigate GHG emissions at the proposed facility, including the use of best-in-class or innovative manufacturing or recycling approaches and/or low- carbon fuels, processes, or materials. Bulletin No. 2023–25 947 June 20, 2023 SectionInformation Required Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy At a minimum, include: • Output of Your Facility: Describe the facility’s products and associated quantities. Indicate whether production from your facility covers multiple supply chain segments—processed material, subcomponents, components, system/end products—and how those segments interact. In the Concept Paper Data Sheet, submit the relevant production capacity information for the facility’s outputs (see Section V for a description of these terms): ○ Annual Production. ○ Manufacturing Contribution. ○ Share of Facility Output. ○ Real-World Annual Performance. ○ Product Lifetime. • Inputs to Your Facility: Describe key inputs to your manufacturing or recycling process. In the case of recycling facilities, this should include the qualifying energy property being recycled. Describe any known sources for your inputs, including indicating domestic sources and any current or anticipated supply chain vulnerabilities. • Supply Chain Resilience: Describe how your facility’s products will help build resilience of domestic supply chains that are critical for energy products that facilitate progress towards a net-zero economy, from raw materials to end-of-life. • End-Use Applications: Indicate whether the facility’s products will be used in multiple qualifying advanced energy technologies (e.g., wind, solar, and electric grid) or multiple sectors (e.g., transportation, industry, and electricity). Describe any offtake or sales arrangements that help to justify the indicated end-use applications. Workforce and Community Engagement (submitted as a separate PDF document) Describe your plan for contributing to job creation and ensuring project viability, timely completion, and ultimate success by fostering a stable and supportive workforce and host community. At a minimum, include: • Job Creation and Workforce Continuity: ○ Briefly characterize the jobs (both direct and indirect) your project will create (e.g., mechanics and construction workers), including (a) during completion of the project and (b) after the project is placed in service, and any indicators of job quality. ○ Describe partnerships with apprenticeship readiness programs, or community-based workforce training and support organizations serving displaced industrial workers, including in the coal, other energy, and automotive sectors, and others facing systematic barriers to employment to facilitate participation in the project’s construction and operations. • Ensuring Timely Project Completion Through Workforce and Community Engagement: ○ Describe current and planned efforts to engage with community and labor stakeholders, including as it relates to the ability to complete the project in the shortest time and with adequate workforce. ○ Describe current and planned efforts to ensure availability of the workforce needed to successfully complete the project and place it in service in a timely manner, including through training programs that serve workers currently underrepresented in the sector. ○ Describe any activities to strengthen support of the community such as through benefit-sharing agreements, consideration of environmental impact, and use of local resources. • Energy Community Transition: ○ Describe the extent to which the project will support energy communities, through transition opportunities for workers in the coal, other energy, and automotive sectors, and through the use of existing infrastructure in energy transition communities. June 20, 2023 948 Bulletin No. 2023–25 SectionInformation Required • Local Environmental Impacts: ○ Describe the impact of your project on local air, water, and/or land quality, as well as any efforts to mitigate local pollution and waste. Determine whether the location or community qualifies as a disadvantaged community according to the Climate and Economic Justice Screening Tool (CEJST). b) Concept Paper Technical Review Criteria for Clean Energy Manufacturing and Recycling Projects This section describes the technical review criteria that DOE will use to evaluate concept papers proposing Clean Energy Manufacturing and Recycling Projects. Criterion 1: Commercial Viability • Project schedule and time from certification to completion, based on readiness to proceed with the proposed project and reason- ableness of the timeframe required for construction and commissioning of the project. • The extent to which risk management issues and mitigation strategies are identified and addressed. ○ Strength of the proposed business plan, including market size and growth potential, market share and price competitiveness of the facility’s product, strength of existing or prospective offtake arrangements, and the source and certainty of funding that will be invested in the project, including equity, private financing, DOE funding, state and local incentives, and other sources. • Strength of the proposed management plan, including the management team’s track record of success in areas relevant to the project and corporate health of the applicant. Criterion 2: Greenhouse Gas Emissions Impacts • End products impact on avoidance or reduction in anthropogenic emissions of GHGs, based on: ○ Potential GHG improvement over higher-emitting incumbent technologies or systems. ○ Potential to capture or remove carbon oxides or other GHGs. ○ Potential to provide indirect emissions reductions or avoidance by enabling a reduction in energy or fuel use or the manu- facturing or adoption of other low-emissions technologies (e.g., charging infrastructure to enable the adoption of electric vehicles). ○ Potential of recycling projects to avoid or reduce emissions associated with raw materials, use, or end-of life of advanced energy property • The extent to which the efficiency, lifetime, recyclability, or other characteristics that reduce overall GHG emissions of the facil- ity’s products exceed those of incumbents or competitors. • Efforts to mitigate GHG emissions from the proposed manufacturing or recycling facility: ○ The extent to which the project involves current best-in-class manufacturing or recycling approaches, including the use of innovative equipment, processes, and low-carbon fuels, as demonstrated through project planning documents or front-end engineering and design studies. ○ The extent to which the project aligns with the long-term strategy of the United States to achieve net-zero emissions. Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy • The extent to which the proposed project addresses current and anticipated supply chain vulnerabilities for clean energy products that facilitate progress in line with the long-term strategy of the United States to achieve net-zero emissions. • The extent to which the project would increase domestic production capacity and availability of clean energy products that facilitate progress towards a net-zero economy, including a qualifying clean energy product itself or associated components or materials. • The extent to which the proposed project addresses current and anticipated supply chain vulnerabilities for clean energy prod- ucts that facilitate progress towards a net-zero economy, based on a comparison of the production capacity and the current and anticipated gap between domestic manufacturing capacity and demand for the specified advanced energy property or materials produced by the proposed project. In the case of recycling projects, these technical review criteria will be evaluated based on which materials are produced at the recy- cling facility and evidence that those produced materials will serve as inputs to clean energy supply chains. Criterion 4: Workforce and Community Engagement • Job Creation and Workforce Continuity: ○ The number of domestic jobs created (both direct and indirect) (a) during completion of the project (the credit period) and (b) during operations of the facility after it is placed in service, including jobs within energy communities (if applicable) attained by locals or individuals previously employed by the local or regional coal industry. Bulletin No. 2023–25 949 June 20, 2023 ○ The quality and manner in which the proposed project will create and/or retain high-quality, good-paying jobs (both direct and indirect) with employer-sponsored benefits for all classifications and phases of work. ○ The extent to which the applicant engaged key stakeholders to develop partnerships to better serve local and diverse work- force through training and support. • Ensuring Timely Project Completion Through Workforce and Community Engagement: ○ The extent of current and planned efforts to engage community and labor stakeholders, including as it relates to the ability to execute the project on schedule and with adequate workforce. ○ The extent to which workforce recruitment and support of the community for the project have been strengthened through benefit-sharing agreements, consideration of environmental impact, use of local resources, and improved access to employ- ment opportunities for the local workforce. • Energy Community Transition: ○ The extent to which the application includes specific and high-quality actions to support energy communities, including transition opportunities for workers in the coal, other energy, and automotive sectors. ○ The extent to which a project will utilize existing resources or infrastructure that previously supported the local or regional coal industry. • Local Environmental Impacts: ○ The extent to which the proposed project accounts for its environmental impact to the surrounding community by having clear plans to avoid or reduce local air pollution, land contamination, and/or water contamination. ○ The extent to which the application identifies specific, measurable benefits for disadvantaged communities, including energy communities. ii. Section 48C(e) Application for Clean Energy Manufacturing and Recycling Projects a) Section 48C(e) Application Content for Clean Energy Manufacturing and Recycling Projects This section describes the specific content that applicants must provide in the § 48C(e) application files and appendices for applica- tions proposing Clean Energy Manufacturing and Recycling Projects. Template files for submitting this information will be provided through the eXCHANGE portal. Table: Section 48C(e) Application Content Requirements for Clean Energy Manufacturing and Recycling Projects SectionInformation Required Project Overview Provide an overview of the proposed project. At a minimum, include: • Company Overview: ○ Describe your company, including prior experience manufacturing or recycling clean energy technologies relevant to the proposed project. • Project Summary: ○ Describe the proposed manufacturing or recycling facility, including size, location, and other relevant information. ○ Indicate what the investment will accomplish, including: Whether the project will establish, re-equip, or expand a facility. The specified advanced energy property, and whether the facility will manufacture or recycle the specified advanced energy property. If the project involves more than one specified advanced energy property, indicate the project’s primary advanced energy property, and any additional advanced energy properties the project will produce or recycle. In the case of a recycling project, describe the facility’s products and the clean energy supply chains they will support. ○ Describe in detail the equipment and processes employed at the proposed facility to manufacture or recycle the proposed advanced energy property. If the proposed project re-equips or expands an existing facility, describe clearly what the proposed project will add or change in the existing facility. June 20, 2023 950 Bulletin No. 2023–25 SectionInformation Required To clearly illustrate the proposed facility or proposed changes to an existing facility, applicants are encouraged to submit diagrams and/or images (e.g., a detailed process flow diagram) as appendix materials. Provide a list of the anticipated eligible property that will make up the qualified investment of the qualifying advanced energy project. ○ Describe any significant changes to the project that have occurred since the concept paper stage. Commercial Viability Project Plan: • Project Management and Timeline: ○ Provide a project schedule through operation and achieving full production capacity, which demonstrates how certification requirements will be met within two (2) years of receiving an allocation decision from the IRS, and how the project will be placed in service within two (2) years of such certification. Documentation supporting the project schedule should be submitted as separate appendix materials. ○ Describe plans to ensure an adequate supply of essential inputs needed for successful operation of the project. ○ For the following contracts and agreements, summarize key terms and conditions in the narrative and submit copies as appendix materials. A Professional Engineer must inspect and certify the project documents for feasibility and may be an employee of the applicant. Operations and Maintenance Agreement. Shareholders Agreement. Engineering, Procurement and Construction Agreement, including firm price, liquidated damages, holdbacks, and performance guarantees, for example. • Siting and Permitting: Explain the rationale for selection of the project site and provide documentation supporting the applicant’s conclusion that the proposed site can fully meet all environmental, water supply, transmission interconnection, and other necessary requirements. Include a complete list of all federal, state, and local permits, including environmental authorizations (if applicable) or reviews necessary to commence construction of the project. Additional documentation that supports key claims may be provided as appendix materials, such as regulatory approvals and signed agreements, letters of intent, or term sheets for supply and product transportation. • Risk Management Plan: Identify project risks or challenges and any relevant strategies for risk mitigation and management, including legal, financial, engineering, procurement, construction, and risks. Include a discussion of natural disasters (e.g., earthquakes), climate impacts and extreme weather patterns (e.g., tornadoes, hurricanes, heat and freezing temperatures, drought, wildfire, and floods) that may impact the resilience/sustainability of the project. Business Plan: Provide the following financial information for the proposed project, and market and cost information for the facility’s products. • Financial Information: ○ Submit a cash flow model detailing investments in and cash flows anticipated over the facility’s expected lifetime, including a description of the methodology and all assumptions used. ○ Describe the payback period, net present value (NPV), adjusted present value (APV) and break- even analysis for the project and other financial metrics including return on investment and return on assets. ○ Estimate the project’s amount that will be treated as a qualified investment (as determined under § 48C) if the project is certified to receive a credit. The applicant may use any reasonable methodology and assumptions in estimating this amount. ○ Describe the amount of equity that will be invested in the project, including the sources of such equity and their strengths. Provide any existing equity funding commitments or expressions of interest from equity funding sources for the project as separate appendix materials. Bulletin No. 2023–25 951 June 20, 2023 SectionInformation Required ○ Describe the amount of total debt obligations that will be incurred and the funding sources of all such debt. Include any existing debt funding commitments or expressions of interest from debt funding sources for the project as separate appendix materials. ○ Describe any local, state, or other federal incentives or funds that are being pursued or have been awarded for the proposed project, such as grants, loan guarantees, or tax credits. Also include a description of any instances where any federal agencies or non-federal governmental entities have entered into an arrangement as a customer or offtaker of the project’s products or services, or other federal contracts, including acquisitions, leases, and other arrangements, that may indirectly support the applicant’s proposed project. • Market Information: ○ Describe the markets your products will serve, including the existing market size, dollar volume, and growth potential. If the product can be sold in multiple market segments, describe each one. ○ Discuss the current and anticipated competitiveness of your market, including current competing products and competitors. ○ Discuss your sales forecast, including details of any offtake agreements you may have to support your project. Identify confirmed or potential customers who will purchase, lease, or otherwise use the facility’s product. Offtake agreements and other documents provided as evidence may be included as appendix materials. ○ Based on the above information, summarize your product’s projected market share for the next five years including trends and projections for demand and price, growth potential (short-term and long-term), and strategies to expand your market share (e.g., ways to circumvent market barriers). • Cost Information: ○ Provide the estimated cost of your facility’s product and how it compares to similar technologies or materials in the same market segment, including new and recycled products. This should be expressed in the same units as annual production (e.g., $/watt, $/kilowatt-hour, and $/ton) per the instructions in the 48C Application Data Sheet. Applicants should include the absolute difference and percentage change from a reasonable domestic industry average. ○ Calculate the levelized cost of generated or stored energy, or of measured reduction in energy consumption or GHG emissions (based on costs of the full supply chain). Instructions for calculating levelized cost metrics are provided in Section V. Explain the methodology and assumptions used in the § 48C(e) application narrative. Management Plan: Provide the following information for the company and key management team members: • Describe the ownership structure of the company, including all beneficiaries. • List key management and senior personnel for the project, including the names, positions or titles, qualifications, and relevant experience. Resumes may be included as combined appendix materials, preferably in an Adobe PDF document labeled Resumes.pdf. • Describe the unique capabilities and expertise of the applicant and any major project partners, including debt or equity sponsors, contractors/vendors (if known), and any other counterparty that the applicant believes will enable the project to be successful, as well as the prior experience of the applicant and any major project partners in similar undertakings to the proposed project. • Summarize any pending or threatened (in writing) action, suit, proceeding, or investigation, including any action or proceeding by or before any governmental authority, that relates to the senior/key personnel, and the status of any appeals. June 20, 2023 952 Bulletin No. 2023–25 SectionInformation Required • Describe any corporate health indicators, including legal claims or liabilities, planned debt restructuring, planned corporate actions, and other factors that could negatively affect the likelihood of project completion. Provide a copy of audited financial statements for the applicant and other projected funding sources for the most recently ended three (3) fiscal years, and the unaudited quarterly interim financial statements for the current fiscal year, as separate appendix materials. If all three years of audited statements are not available, provide all available statements and any additional information or appendices that provide similar evidence of corporate health. Greenhouse Gas Emissions Impacts Greenhouse Gas Emissions Impacts of the Facility’s Products: At a minimum, include: • End Product Impacts: Describe the end-use application of facility’s products and how their use, whether that is independently (e.g., energy efficiency equipment) or as part of a larger specified advanced energy product (e.g., blade in wind tower) will avoid or reduce GHG emissions. Provide product specifications to verify these claims. ○ In the case of specified advanced energy property that provides GHG reduction or avoidance over incumbent technologies or systems, such as clean energy, clean vehicle, or efficiency products, applicants should describe the product’s typical use in the narrative and provide quantitative information in the Data Sheet. ○ In the case of carbon capture or removal equipment, applicants should quantify direct GHG reductions enabled by the product in typical use in the Data Sheet. ○ In the case of electrolyzing, refining, or blending equipment, applicants should describe the fuel, chemical, or product and its production process, including feedstocks, in the narrative and Data Sheet. ○ In the case of specified advanced energy property that provides indirect GHG reduction or avoidance, applicants may wish to qualitatively describe how the facility's products could contribute to emissions reductions by reducing energy or fuel demand or accelerating adoption of low-emissions technologies (e.g., for enabling technology such as grid components, storage, or charging infrastructure). ○ In the case of recycling projects, applicants should qualitatively describe how the facility's products are expected to reduce emissions through their use and by reducing raw material needs or emissions associated with end-of-life. • Product Performance: Provide any details about the innovation and performance of the end product (e.g., efficiency, range, and economic life) that indicate its ability to facilitate deeper GHG emissions reductions than leading competitors or incumbents. Applicants should substantiate such claims using the product warranty or related information, which should be described in the narrative and may be submitted as separate appendix materials. Note: For applicants applying for other advanced energy projects under Appendix A(1)(i), “Other advanced energy property designed to reduce greenhouse gas emissions as may be determined by the Secretary”, applicants must demonstrate the reduction of GHG emissions is a necessary ultimate outcome from the manufacture of the advanced energy property. Greenhouse Gas Emissions from the Facility: At a minimum, include: • Direct Emissions: Qualitatively and quantitatively characterize the anticipated sources of direct (Scope 1) or indirect fuel- and energy-related (Scope 2) GHG emissions in the manufacturing or recycling process. Emissions estimates should be provided in the 48C Application Data Sheet using the methodology described in Section V; where available, input assumptions should be justified with publicly available data and engineering studies. Explain any significant differences between direct emissions from the facility and industry averages. • Facility Performance: Provide any details about the manufacturing or recycling process (e.g., efficiency, lifetime, electrification, low-carbon fuels, etc.) that indicate its potential to result in lower emissions than leading competitors or incumbents. Wherever possible, the applicant should substantiate assessments of process improvements with analysis or engineering studies, which should be described in the narrative and may be submitted as separate appendix materials, which may be submitted as separate appendix materials. Bulletin No. 2023–25 953 June 20, 2023 SectionInformation Required • Mitigation Efforts: Describe any planned efforts to mitigate GHG emissions of the proposed facility. • Company Commitments and Track Record: Describe any company commitments or experience reducing GHG emissions of manufacturing or recycling facilities. Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy • Output of Your Facility: Describe the proposed facility’s products and projected annual output for each product. In the case of retrofitting, re-equipping, or expanding an existing facility, indicate how the project will alter the facility’s annual output. Indicate whether production from the facility covers multiple supply chain segments—processed material, subcomponents, components, systems/end products—and how those segments interact. In the 48C Application Data Sheet, submit the relevant production capacity information for the facility’s outputs (see Section V for a description of these terms) and then justify each in the § 48C(e) Application narrative: ○ Annual Production. ○ Manufacturing Contribution. ○ Share of Facility Output. ○ Real-World Annual Performance. ○ Product Lifetime. • Supply Chain Resilience: Describe how your facility’s products will help build resilience of domestic supply chains that are critical for energy products that facilitate progress towards a net-zero economy, from raw materials to end-of-life. • Inputs to Your Facility: Describe key inputs needed for your manufacturing or recycling process. Describe any known sources for your inputs, including indicating domestic sources and any current or anticipated supply chain vulnerabilities. • End-Use Applications: Indicate whether the facility’s products will be used in multiple specified advanced energy technologies (e.g., wind, solar, and electric grid) or multiple sectors (e.g., transportation, industry, and electricity). Reference any offtake or sales arrangements provided in the Commercial Viability section to justify the end-use applications and, where possible, include these in the appendix. Workforce and Community Engagement (Submitted as a separate PDF document) Describe your plan for contributing to job creation and ensuring project viability, timely completion, and ultimate success by fostering a stable and supportive workforce and host community. Applicants are encouraged to use Specific, Measurable, Achievable, Relevant, and Timely (SMART) milestones wherever possible and where relevant. At a minimum, include: Job Creation and Workforce Continuity: Describe the applicant’s approach to creating and maintaining high-quality jobs for both new and incumbent workers. • Characterize and estimate the number of jobs your project will create (e.g., mechanics and construction workers), including both direct and indirect jobs both during completion of the project (the credit period) and during operation of the facility after it is placed in service and any indicators of job quality. • Describe partnerships with apprenticeship readiness programs, or community-based workforce training and support organizations serving displaced industrial workers, including in the coal, other energy, and automotive sectors, and others facing systematic barriers to employment to facilitate participation in the project’s construction and operations. June 20, 2023 954 Bulletin No. 2023–25 SectionInformation Required • Summarize the applicant’s plan to attract, train, and retain a skilled and well-qualified workforce both during completion of the project (the credit period) and during operation of the facility after it is placed in service. A collective bargaining agreement, labor-management partnership, or other similar agreement would provide evidence of such a plan. Alternatively, applicants may describe: ○ Wages, benefits, and other worker supports to be provided as benchmarking against prevailing wages for construction and local median wages for other occupations; ○ Commitments to invest in workforce education and training, including measures to reduce attrition, increase productivity from a committed and engaged workforce, and support the development of a resilient, skilled, and stable workforce for the project; and ○ Efforts to engage employees in the design and execution of workplace safety and health plans. • Describe employees’ ability to organize, bargain collectively, and participate, through labor organizations of their choosing, in decisions that affect them. This contributes to the effective conduct of business and facilitates amicable settlements of any potential disputes between employees and employers, providing assurances of project efficiency, continuity, and multiple public benefits. In the description, explain whether workers can form and join unions of their choosing, and how they will have the opportunity to organize with the purposes of exercising collective voice in the workplace. Ensuring Timely Project Completion Through Workforce and Community Engagement: Describe current and planned efforts to engage with community and labor stakeholders, including as it relates to strengthening support of the community, workforce recruitment, and the ability to execute the project on schedule and with adequate workforce. • Provide a comprehensive list of stakeholders that the project plans to engage from local governments, Tribal governments, labor unions, and community-based organizations. • Describe current and planned efforts to engage with listed stakeholders, including as it relates to the ability to complete the project in the shortest time and with adequate workforce. • Describe current and planned efforts to ensure availability of the workforce needed to successfully complete the project and place it in service in a timely manner, including through training programs that serve workers currently underrepresented in the sector. • Describe any activities to strengthen support of the community such as through benefit-sharing agreements, consideration of environmental impact, and use of local resources. Discussions should reference Workforce and Community Engagement Agreements, or any plans to develop such agreements, from representative organizations reflecting substantive engagement and feedback on applicant’s approach to community and labor engagement. Examples of such agreements are Good Neighbor Agreements/Community Benefits Agreements, Collective Bargaining Agreements, Project Labor Agreements or Community Workforce Agreements. Actual agreements must be provided in the submission package as appendix files. Energy Community Transition: Describe the extent to which the project will support energy communities. • Describe plans to utilize existing local and regional resources that previously supported the local or regional coal, other energy, or automotive industries, including through transition opportunities for workers in the coal, other energy, and automotive sectors into clean energy industries. • If applicable, include discussion on plans to repurpose existing infrastructure/assets that have been abandoned due to the closing of a coal mine or coal plant. Bulletin No. 2023–25 955 June 20, 2023 SectionInformation Required Local Environmental Impacts: Describe the impact of your project on local air, water, and/or land quality, as well as any efforts to mitigate local pollution and waste. • Discuss any anticipated negative and cumulative environmental impacts of the project, including impacts on local air, water, and/or land quality. Describe any efforts to mitigate local pollution and waste. • Determine whether the location or community qualifies as a disadvantaged community according to the Climate and Economic Justice Screening Tool (CEJST). • Within the context of cumulative environmental impacts, applicants should use the U.S. Environmental Protection Agency’s Environmental Justice Screening and Mapping (EJSCREEN) tool (https://www.epa.gov/ejscreen) to quantitatively discuss existing environmental impacts in the project area. • If anticipated project benefits will flow to an applicable disadvantaged community, identify applicable benefits that are quantifiable, measurable, and trackable, such as: ○ (1) A decrease in energy burden; ○ (2) A decrease in environmental exposure and burdens; ○ (3) An increase in access to low-cost capital; ○ (4) An increase in high-quality job creation, the clean energy job pipeline, and job training for individuals; ○ (5) Increases in clean energy enterprise creation and contracting (e.g., through investment in underserved and underrepresented businesses); ○ (6) Increases in energy democracy, including community ownership; ○ (7) Increased parity in clean energy technology access and adoption; and ○ (8) An increase in energy resilience. • In addition, applicants should also discuss how the project will maximize all of the benefits listed above. Describe how and when anticipated benefits are expected to flow to the disadvantaged community. For example, will the benefits be provided directly within the disadvantaged communities identified, or are the benefits expected to flow in another way? Further, will the benefits flow during project development or after project completion, and how will applicant track benefits delivered? b) Section 48C(e) Application Technical Review Criteria for Clean Energy Manufacturing and Recycling Projects This section describes the technical review criteria that DOE will use to evaluate § 48C(e) applications proposing Clean Energy Manufacturing and Recycling Projects. Criterion 1: Commercial Viability • Project schedule and time from certification to completion: ○ Readiness to proceed with the proposed project as evidenced by firmness of site selection and progress towards securing required permits, contracts, reviews, and agreements; and ○ Reasonableness of the timeframe required for construction and commissioning of the project, including interim milestones and overall timeline. • The extent to which risk management issues and mitigation strategies are identified and addressed, including the level of contin- gency proposed to address risk. • Strength of the proposed business plan, including: ○ The potential for commercial deployment, based on estimates of market share, market growth potential, and price competi- tiveness of the product. ○ The source and certainty of funding for the equity that will be invested in the project, including private financing, DOE funding, state and local incentives, and other sources. ○ The strength of key arrangements, such as financing, acquisition/supply strategy, and power purchase agreements for the proposed project, as well as offtake (sales) arrangements for the facility’s products. ○ The degree to which the application justifies the proposed project’s economic viability, sustainability, and potential growth. ○ The degree to which the investment is profitable, based on the proposed budget and spend plan, as well as described cash flow analysis of the project. June 20, 2023 956 Bulletin No. 2023–25 ○ The levelized cost of generated or stored energy, or of measured reduction in energy consumption or GHG emission (or similar metric) for the facility’s products, compared to similar technologies or materials within the same market segment. • Strength of the proposed management plan, including the management team’s track record of success in areas relevant to the project and corporate health of the applicant. In assessing each item above, the following will be considered: (a) the comprehensiveness, specificity, and accuracy of the infor- mation and plans provided, (b) the reasonableness of assumptions used in making estimations and projections, and (c) the extent to which the applicant demonstrates an understanding of relevant risks and the quality of the strategies put forward to mitigate and manage those risks. Criterion 2: Greenhouse Gas Emissions Impacts • The potential for the facility’s products to facilitate a reduction in anthropogenic emissions of GHGs, based on: Emissions reduc- tions associated with the potential to displace higher-emitting incumbent technologies, fuels, or materials, or to capture carbon dioxide that would otherwise enter or remain in the atmosphere. The extent to which the product enables the manufacturing or adoption of other low-emissions technologies (e.g., charging infrastructure to enable the adoption of electric vehicles, critical materials to enable the manufacturing of other clean energy technologies, or electric grid modernization equipment to advanced aspects of the clean energy transition). End products impact on avoidance or reduction in anthropogenic emissions of GHGs, based on: ○ Potential GHG improvement over higher-emitting incumbent technologies or systems. ○ Potential to capture or remove carbon oxides. ○ Potential to provide indirect emissions reductions or avoidance by enabling a reduction in energy or fuel use or manufactur- ing or adoption of other low-emissions technologies (e.g., charging infrastructure to enable the adoption of electric vehicles). ○ Potential of recycling projects to avoid or reduce emissions associated with raw materials, use, or end-of life of advanced energy property • The extent to which technological innovation in the efficiency, economic life, recyclability, or other characteristics that reduce overall GHG emissions of the facility’s products exceed those of incumbents or competitors. • The extent to which the project involves current best-in-class manufacturing or recycling approaches, including the use of inno- vative equipment, processes, and low-carbon fuels, as demonstrated through project planning documents, front-end engineering and design studies, or otherwise. • Plans to align with the national target of net-zero emissions by 2050, including efforts to reduce both direct (Scope 1) and indi- rect, upstream fuel- and energy-related (Scope 2) emissions over the lifetime of the facility. • Efforts to reduce emissions in the upstream supply chain (e.g., through contracts with low-emissions suppliers). • Activities to monitor facility emissions and energy use, including through any relevant voluntary or required reporting protocols (e.g., EPA’s Greenhouse Gas Reporting Program). Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy • The extent to which the proposed project addresses current and anticipated supply chain vulnerabilities for clean energy products that facilitate progress towards a net-zero economy. • The extent to which the project would increase domestic production capacity and availability of clean energy products that facilitate progress towards a net-zero economy, including a qualifying clean energy product itself or associated components or materials. The extent to which the proposed project addresses current and anticipated supply chain vulnerabilities for clean energy products that facilitate progress towards a net-zero economy, based on a comparison of the production capacity and the current and anticipated gap between domestic manufacturing capacity and demand for the specified advanced energy property or materials produced by the proposed project. • The extent to which the project will support and encourage follow-on supply chain investments in the region. • The extent to which the project supports the development of U.S. capacity to meet federal, state, or local domestic content requirements or incentives, such as those in the §§ 30D, 45/45Y, or 48/48E federal tax credits. • The extent to which the project promotes long-term U.S. manufacturing competitiveness or technology leadership in the transi- tion to a net-zero economy, based on the projected commercial deployment of the facility’s products; the feasibility of delivering market-ready products at the stated annual production levels; the efficiency, emissions, or productivity of the facility beyond the state-of-the-art; and the potential to avoid or reduce end-of-life waste from the facility or final product through the use of alter- native processes, technologies, or materials. Criterion 4: Workforce and Community Engagement • Job Creation and Workforce Continuity: ○ The number of domestic jobs created (both direct and indirect) (a) during completion of the project (the credit period) and (b) during operation of the facility after it is placed in service, including jobs within energy communities (if applicable) attained by locals or individuals previously employed by the local or regional coal industry. Bulletin No. 2023–25 957 June 20, 2023 ○ The quality and manner in which the proposed project will create and/or retain high- quality, good-paying jobs (both direct and indirect) with employer-sponsored benefits for all classifications and phases of work. ○ The extent to which the applicant engaged key stakeholders to develop partnerships to better serve local and diverse work- force through training and support. ○ The extent to which the project provides employees with the ability to organize, bargain collectively, and participate, through labor organizations of their choosing, in decisions that affect them and that contribute to the effective conduct of business and facilitates amicable settlements of any potential disputes between employees and employers, providing assurances of project efficiency, continuity, and multiple public benefits. ○ The extent to which applicant demonstrates that they are a responsible employer, with ready access to a sufficient supply of appropriately skilled labor, and an effective plan to minimize the risk of labor disputes or disruptions. • Ensuring Timely Project Completion Through Workforce and Community Engagement: ○ The extent of current and planned efforts to engage community and labor stakeholders, including as it relates to the ability to execute the project on schedule and with adequate workforce. ○ The extent to which workforce recruitment and support of the community for the project have been strengthened through benefit-sharing agreements, consideration of environmental impact, use of local resources, and improved access to employ- ment opportunities for the local workforce. ○ The extent to which the applicant demonstrates community and labor engagement to date that results in support of the com- munity for the proposed project and availability and maintenance of the necessary workforce. ○ The extent to which the applicant has a clear and appropriately robust plan to engage—ideally through a clear commitment to negotiate an enforceable Workforce and Community Agreements—with labor unions, Tribal entities, and communi- ty-based organizations that support or work with disadvantaged communities and other affected stakeholders. ○ The extent to which the applicant has considered accountability to affected workers and community stakeholders, includ- ing those most vulnerable to project activities with a plan to publicly share Workforce and Community Engagement plan commitments. ○ Extent to which a project will generate economic prosperity in the local community. • Energy Community Transition: ○ The extent to which the application includes specific and high-quality actions to support energy communities, including through transition opportunities for workers in the coal, other energy, and automotive sectors into clean energy transition opportunities. ○ The extent to which a project will utilize existing local and regional resources that previously supported the local or regional coal industry or repurpose existing infrastructure/assets that have been abandoned due to closing of a coal mines or coal plant. • Local Environmental Impacts: ○ The extent to which the proposed project accounts for its environmental impact to the surrounding community by having clear plans to avoid or reduce local air pollution, land contamination, and/or water contamination. ○ The extent to which the applicant identifies specific, measurable benefits for disadvantaged communities, how the benefits will flow to disadvantaged communities, and how negative environmental impacts affecting disadvantaged communities would be mitigated. B. Greenhouse Gas Emission Reduction Projects Priority Areas for Greenhouse Gas Emission Reduction Projects All Greenhouse Gas Emission Reduction Projects described in Appendix A(2) of this guidance are eligible to apply for a § 48C allo- cation and will be evaluated by DOE against the four technical review criteria reflecting overall program objectives: • Criterion 1: Commercial Viability • Criterion 2: Greenhouse Gas Emissions Impacts • Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy • Criterion 4: Workforce and Community Engagement When evaluating the Greenhouse Gas Emissions Impacts criterion, DOE will give priority to projects that deeply reduce emissions to levels significantly below a reasonable domestic industry average and the 20% reduction eligibility requirement stated in Appendix A(2). When evaluating the Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy criterion, DOE will give priority to projects that advance the commercial viability and uptake of replicable decarbonization efforts in major industrial June 20, 2023 958 Bulletin No. 2023–25 applications (e.g., cement, iron and steel, aluminum, chemicals, and other energy-intensive manufacturing sectors), including inno- vative solutions, and to projects that align with one or more cross-cutting industrial decarbonization techniques, such as energy effi- ciency, electrification, low-carbon fuels, feedstocks, and energy sources (LCFFES), material efficiency or substitution, and carbon capture utilization and storage (CCUS). i. Concept Papers for Greenhouse Gas Emission Reduction Projects a) Concept Paper Content for Greenhouse Gas Emission Reduction Projects This section describes the specific content that applicants must provide in the concept paper files for applications proposing Greenhouse Gas Emission Reduction Projects. Template files for submitting this information will be provided through the eXCHANGE portal. Table: Concept Paper Content Requirements for Greenhouse Gas Emission Reduction Projects SectionInformation Requested Project Overview Provide an overview of the proposed project. At a minimum, include: • Company Overview: Describe your company and existing industrial or manufacturing capabilities. • Project Scope: Describe the eligible industrial or manufacturing facility to be re-equipped, including size, location, and other relevant information such as equipment and processes employed. Indicate the proposed changes supported by the project, including a list of the anticipated eligible property that will make up the qualified investment of the qualifying advanced energy project: low- or zero-carbon process heating systems; carbon capture, transport, utilization, or storage systems; energy efficiency and reduction in waste; or other industrial technology to be installed to reduce the facility’s GHG emissions by at least 20%. Indicate whether the retrofit project will achieve the required 20% reduction in direct (Scope 1) emissions facility-wide, indirect fuel- and energy-related (Scope 2) emissions facility-wide, subunit emissions, or some combination thereof. Describe any anticipated changes to production capacity or output as a result of the retrofit. • Emissions: Describe your baseline annual emissions from the year prior to the retrofit compared to peers in your industry, and the anticipated emissions reductions to be achieved through the measures associated with the proposed project. The latter should be provided in both absolute and percentage terms, relative to your facility’s baseline emissions. Commercial Viability Project Plan: • Project Timeline: Provide planned dates to begin re-equipping the industrial or manufacturing facility, and how many months it will take to commence operations and achieve full production capacity with the reduced emissions profile once certified. • Siting and Permitting: Explain the rationale for selection of the project site and indicate the current status of any required siting and permitting. • Risk Management Plan: Identify project risks or challenges and any relevant strategies for risk mitigation and management, such as legal, financial, engineering, procurement, construction, physical climate, and environmental risks. Business Plan: • Financial Information: Describe sources of financing for this project, including the amount and strength of funding sources that will provide the equity to be invested in the project; the amount of total debt obligations that will be incurred and the funding sources of all such debt, and the dollar amount of incentives or funds pursued or awarded from local and state governments, as well as other federal incentives pursued or awarded. If applicable, describe any existing or prospective offtake arrangements for the project’s products. • Cost Information: Describe the cost competitiveness of the facility’s products, as demonstrated through a comparison of the estimated price of your facility’s product against similar products in the same market segment. Bulletin No. 2023–25 959 June 20, 2023 SectionInformation Requested Management Plan: • Describe the key management team members who will design, construct, permit, and execute the project. Include a description of relevant industry experience of the top-tier executives responsible for the success of the project. • Describe any corporate health indicators, including legal claims or liabilities, planned debt restructuring, planned corporate actions, and other factors that could negatively affect the likelihood of project completion. Greenhouse Gas Emissions Impacts • Emissions Impacts: Quantify the direct (Scope 1) and indirect fuel- and energy-related (Scope 2) GHG emissions associated with the qualified investment immediately before and after the retrofit project. Express post-retrofit emissions in both absolute and relative (% reduction) terms. Where possible, justify these estimates with publicly available data (e.g., EPA Greenhouse Gas Reporting Protocol [GHGRP] reporting) and engineering studies. Explain any significant differences between direct emissions from the facility immediately before the retrofit and a reasonable domestic industry average. • Process Improvements: Describe the portions of the manufacturing process that will be re-equipped by the project. • Best-In-Class Technologies: Describe the equipment used to facilitate the GHG emissions reductions, and the extent to which best-in-class technologies are deployed. Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy • Existing Capacity: Describe and provide the annual output for all of the facility’s products prior to the retrofit project. In the Concept Paper Data Sheet, submit the relevant annual production information. • Innovation and U.S. Competitiveness: Describe how the retrofit project can pave the way for decarbonizing heavy industry by advancing the commercial viability and uptake of replicable decarbonization approaches in major industrial applications, including innovative solutions. • Supporting U.S. Supply Chains: Describe whether the equipment used to facilitate the GHG emissions reductions at your facility is/are produced domestically or the percentage of domestically-sourced materials used in the production of said equipment. Workforce and Community Engagement (Submitted as a separate PDF document) Describe your plan for contributing to job creation and ensuring project viability, timely completion, and ultimate success by fostering a stable and supportive workforce and host community. At a minimum, include: • Job Creation and Workforce Continuity: ○ Briefly characterize the jobs (both direct and indirect) your project will create (e.g., mechanics and construction workers), including (a) during completion of the project and (b) after the project is placed in service, and any indicators of job quality. ○ Describe partnerships with apprenticeship readiness programs, or community-based workforce training and support organizations serving displaced industrial workers, including in the coal, other energy, and automotive sectors, and others facing systematic barriers to employment to facilitate participation in the project’s construction and operations. • Ensuring Timely Project Completion Through Workforce and Community Engagement: ○ Describe current and planned efforts to engage with community and labor stakeholders, including as it relates to the ability to complete the project in the shortest time and with adequate workforce. ○ Describe current and planned efforts to ensure availability of the workforce needed to successfully complete the project and place it in service in a timely manner, including through training programs that serve workers currently underrepresented in the sector. ○ Describe any activities to strengthen support of the community such as through benefit-sharing agreements, consideration of environmental impact, and use of local resources. June 20, 2023 960 Bulletin No. 2023–25 SectionInformation Requested • Energy Community Transition: ○ Describe the extent to which the project will support energy communities, including through transition opportunities for workers in the coal, other energy, and automotive sectors, and through the use of existing infrastructure in energy transition communities. • Local Environmental Impacts: ○ Describe the impact of your project on local air, water, and/or land quality, as well as any efforts to mitigate local pollution and waste. Determine whether the location or community qualifies as a disadvantaged community according to the Climate and Economic Justice Screening Tool (CEJST). b) Concept Paper Technical Review Criteria for Greenhouse Gas Emission Reduction Projects This section describes the technical review criteria that DOE will use to evaluate concept papers proposing Greenhouse Gas Emission Reduction Projects. Criterion 1: Commercial Viability • Project schedule and time from certification to completion, based on readiness to proceed with the proposed project and reason- ableness of the timeframe required for construction and commissioning of the project. • The extent to which risk management issues and mitigation strategies are identified and addressed • Strength of the proposed business plan, including the source and certainty of funding that will be invested in the project, includ- ing equity, private financing, DOE funding, state and local incentives, and other sources. • Strength of the proposed management plan, including the management team’s track record of success in areas relevant to the project and corporate health of the applicant. Criterion 2: Greenhouse Gas Emissions Impacts • The comprehensiveness, specificity, and reasonableness of the description and quantification of current and anticipated emis- sions, accounting for any anticipated changes to the facility’s production volumes. • The impact of the retrofit on direct (Scope 1) and indirect fuel- and energy-related (Scope 2) GHG emissions reductions from the facility, in both absolute (tons of carbon dioxide equivalent), percentage emission reductions, and the cost of avoided emissions (dollars per ton of carbon dioxide equivalent, based on tax credit dollars requested). Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy • The extent to which the proposed project enhances U.S. leadership in low-emissions manufacturing by advancing the commer- cial viability and uptake of replicable decarbonization approaches in major industrial applications. • The extent to which the proposed project aligns with one or more cross-cutting industrial decarbonization techniques, such as energy efficiency, electrification, LCFFES, material efficiency or substitution, and CCUS. Criterion 4: Workforce and Community Engagement • Job Creation and Workforce Continuity: ○ The number of domestic jobs created (both direct and indirect) (a) during completion of the project (the credit period) and (b) during operations of the facility after it is placed in service, including jobs within energy communities (if applicable) attained by locals or individuals previously employed by the local or regional coal industry. ○ The quality and manner in which the proposed project will create and/or retain high-quality, good-paying jobs (both direct and indirect) with employer-sponsored benefits for all classifications and phases of work. ○ The extent to which the applicant engaged key stakeholders to develop partnerships to better serve local and diverse work- force through training and support. • Ensuring Timely Project Completion Through Workforce and Community Engagement: ○ The extent of current and planned efforts to engage community and labor stakeholders, including as it relates to the ability to execute the project on schedule and with adequate workforce. ○ The extent to which workforce recruitment and support of the community for the project have been strengthened through benefit-sharing agreements, consideration of environmental impact, use of local resources, and improved access to employ- ment opportunities for the local workforce. • Energy Community Transition: ○ The extent to which the application includes specific and high-quality actions to support energy communities, including transition opportunities for workers in the coal, other energy, and automotive sectors. Bulletin No. 2023–25 961 June 20, 2023 ○ The extent to which a project will utilize existing resources or infrastructure that previously supported the local or regional coal industry. • Local Environmental Impacts: ○ The extent to which the proposed project accounts for its environmental impact to the surrounding community by having clear plans to avoid or reduce local air pollution, land contamination, and/or water contamination. ○ The extent to which the application identifies specific, measurable benefits for disadvantaged communities, including energy communities. ii. Section 48C(e) Applications for Greenhouse Gas Emission Reduction Projects a) Section 48C(e) Application Content for Greenhouse Gas Emission Reduction Projects This section describes the specific content that applicants must provide in the § 48C(e) application files and appendices for appli- cations proposing Greenhouse Gas Emission Reduction Projects. Template files for submitting this information will be provided through the eXCHANGE portal. Table: Section 48C(e) Application Content Requirements for Greenhouse Gas Emission Reduction Projects SectionInformation Requested Project Overview Provide an overview of the proposed project. At a minimum, include: • Company Overview: Describe your company and existing industrial or manufacturing capabilities. • Project Scope: ○ Describe the eligible industrial or manufacturing facility to be re-equipped, including size, location, and other relevant information. Include a detailed description of the equipment and processes employed at the proposed facility. Applicants are encouraged to submit diagrams, schematics, and/or images (e.g., a detailed process flow diagram) as appendix materials. ○ Indicate the proposed changes supported by the project, including a list of the anticipated eligible property that will make up the qualified investment of the qualifying advanced energy project: low- or zero-carbon process heating systems; carbon capture, transport, utilization, or storage systems; energy efficiency and reduction in waste; or other industrial technology to be installed to reduce the facility’s GHG emissions by at least 20%. ○ Indicate whether the retrofit project will achieve the required 20% reduction in direct (Scope 1) emissions, indirect fuel- and energy-related (Scope 2) emissions, subunit emissions, or some combination thereof. ○ Describe any anticipated changes to production capacity or output as a result of the retrofit. ○ Describe any significant changes to the project scope that have occurred since the concept paper stage. • Emissions: Describe your baseline emissions compared to peers in your industry, and the anticipated emissions reductions to be achieved through the measures associated with the proposed project. The latter should be provided in both absolute and percentage terms, relative to your facility’s baseline emissions. Commercial Viability Project Plan: • Project Management and Timeline: ○ Provide a project schedule through operation and achieving full production capacity, which demonstrates how certification requirements will be met within two (2) years of receiving an allocation decision from the IRS, and how the project will be placed in service within two (2) years of such certification. Documentation supporting the project schedule should be submitted as separate appendix materials. ○ Describe plans to ensure an adequate supply of essential inputs needed for successful operation of the project. June 20, 2023 962 Bulletin No. 2023–25 SectionInformation Requested ○ For the following contracts and agreements, summarize key terms and conditions in the narrative and submit copies as appendix materials. A Professional Engineer must inspect and certify the project documents for feasibility and may be an employee of the applicant. Operations and Maintenance Agreement. Shareholders Agreement. Engineering, Procurement and Construction Agreement, including firm price, liquidated damages, holdbacks, and performance guarantees, for example. • Siting and Permitting: Explain the rationale for selection of the project site and provide documentation supporting the applicant’s conclusion that the proposed site can fully meet all environmental, water supply, transmission interconnection, and other necessary requirements. Include a complete list of all federal, state, and local permits, including environmental authorizations (if applicable) or reviews necessary to commence construction of the project. Additional documentation that supports key claims may be provided as appendix materials, such as regulatory approvals and signed agreements, letters of intent, or term sheets for supply and product transportation. • Risk Management Plan: Identify project risks or challenges and any relevant strategies for risk mitigation and management, including legal, financial, engineering, procurement, and construction risks. Include a discussion of natural disasters (e.g., earthquakes), climate impacts, and extreme weather patterns (e.g., tornadoes, hurricanes, heat and freezing temperatures, drought, wildfire, and floods) that may impact the resilience/sustainability of the project. Business Plan: Provide the following financial information for the proposed project, and market information for the facility’s product. • Financial Information: ○ Describe the financial viability of the project and provide supporting metrics such as payback period, net present value (NPV), or return on investment and return on assets. ○ Estimate the project‘s qualified investment (as determined under § 48C) if the project is certified to receive a credit. The applicant may use any reasonable methodology and assumptions in estimating this amount. ○ Describe the amount of equity that will be invested in the project, including the sources of such equity and their strengths. Provide any existing equity funding commitments or expressions of interest from equity funding sources for the project as separate appendix materials. ○ Describe the amount of total debt obligations that will be incurred and the funding sources of all such debt. Include any existing debt funding commitments or expressions of interest from debt funding sources for the project as separate appendix materials. ○ Describe any local, state, or other federal incentives or funds that are being pursued or have been awarded for the proposed project, such as grants, loan guarantees, or tax credits. Also include a description of any instances where any federal agencies or non-federal governmental entities have entered into an arrangement as a customer or offtaker of the project’s products or services, or other federal contracts, including acquisitions, leases, and other arrangements, that may indirectly support the applicant’s proposed project. ○ Calculate the levelized cost of measured reduction in GHG emissions (based on costs of the full supply chain) that will be enabled by the project. Instructions for calculating levelized cost metrics are provided in Section V. Explain the methodology and assumptions used in the § 48C(e) application narrative. Bulletin No. 2023–25 963 June 20, 2023 SectionInformation Requested • Market Information: ○ Describe the markets your products will serve, including the existing market size, dollar volume, and growth potential. Where applicable, include consideration of federal, state, or local subsidies or procurement requirements that could influence demand for a lower-carbon product. If the product can be sold in multiple market segments, describe each one. ○ Discuss the current and anticipated competitiveness of your market, including competing products and competitors. ○ Provide the estimated price of your facility’s product after re-equipping and how it compares to similar technologies or materials in the same market segment, including conventional and lower-carbon products. This should be expressed in the same units as annual production (e.g., $/watt, $/kilowatt- hour, and $/ton) per the instructions in the 48C Application Data Sheet. Applicants should include the absolute difference and percentage change from a reasonable domestic industry average. ○ Discuss your sales forecast, including details of any offtake agreements and including the objectives set forward in the federal Buy Clean Initiative for low-carbon materials. Identify confirmed or potential customers who will purchase, lease, or otherwise use the facility’s product. Offtake agreements, environmental product declarations, low-carbon materials certifications, and other documents provided as evidence may be included as appendix materials. ○ Based on the above information, summarize your product’s projected market share for the next five years including trends and projections for demand and price, growth potential (short-term and long- term), and strategies to expand your market share (e.g., ways to circumvent market barriers). Management Plan: Provide the following information for the company and key management team members: • Describe the ownership structure of the company, including all beneficiaries. • List key management and senior personnel for the project, including the names, positions or titles, qualifications, and relevant experience. Resumes maybe be included as combined appendix materials, preferably in an Adobe PDF document labeled Resumes.pdf. • Describe the unique capabilities and expertise of the applicant and any major project partners, including debt or equity sponsors, contractors/vendors (if known), and any other counterparty that the applicant believes will enable the project to be successful, as well as the prior experience of the applicant and any major project partners in similar undertakings to the proposed project. • Summarize any pending or threatened (in writing) action, suit, proceeding, or investigation, including any action or proceeding by or before any governmental authority, that relates to the senior/key personnel, and the status of any appeals. • Describe any corporate health indicators, including legal claims or liabilities, planned debt restructuring, planned corporate actions, and other factors that could negatively affect the likelihood of project completion. Provide a copy of audited financial statements for the applicant and other projected funding sources for the most recently ended three (3) fiscal years, and the unaudited quarterly interim financial statements for the current fiscal year, as separate appendix materials. If all three years of audited statements are not available, provide all available statements and any additional information or appendices that provide similar evidence of corporate health. June 20, 2023 964 Bulletin No. 2023–25 SectionInformation Requested Greenhouse Gas Emissions Impacts • Emissions Impacts: Quantify the direct (Scope 1) and indirect, upstream fuel- or energy-related (Scope 2) GHG emissions of the facility immediately before and after the retrofit project, both in the application narrative and the 48C Application Data Sheet. Consider how projects may affect other emissions at the facility or in fuel or energy use over the lifetime of the projects (e.g., electrification projects may reduce Scope 1 emissions but increase Scope 2 emissions). Express post-retrofit emissions reductions in both absolute and relative (% reduction) terms, where the latter must be at least 20%. Emissions should be calculated and submitted in the 48C Application Data Sheet using the methodology described in Section V, and, where possible, inputs should be justified with publicly available data (e.g., GHGRP reporting), engineering studies, or other evidence. Explain any significant differences between direct emissions from the facility and a reasonable domestic industry average. • Process Improvements: Describe the portions of the industrial or manufacturing process that will be re-equipped by the project, the nature of the improvements, and how the improvements drive emissions reductions. Wherever possible, the applicant should substantiate these assessments with analysis or engineering studies, which should be described in the narrative and may be submitted as appendix materials. • Best-In-Class Technologies: Describe the equipment used to facilitate the GHG emissions reductions, and the extent to which best-in-class technologies are deployed. Where multiple emissions-reducing technologies are deployed, describe each. Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy • Output of Your Facility: Describe the products currently produced at the facility and average annual output in appropriate units (e.g., tons of steel). Explain whether the retrofit will alter the capacity or output of the facility, including whether the retrofit will shift output from one product to another. Describe the market these products serve, including whether they align with federal, state, or local Made in America requirements, such as Buy America programs or domestic content-based tax credits. Applicants should provide engineering studies or other analysis to substantiate the impacts of the retrofit on facility output capacity as separate appendix materials. • Supporting Domestic Clean Energy Markets: Describe the extent to which the equipment used to facilitate the GHG emissions reductions at your facility is produced domestically. For instance, a project utilizing carbon capture equipment should explain whether they are sourcing from domestic CCUS companies or manufacturers. • Supporting Domestic Low-Carbon Industry: Describe how your project will help strengthen resilience of critical domestic supply chains that facilitate progress towards a net-zero economy, including by spurring or fulfilling the growing demand for low-carbon construction materials, such as those covered in the Buy Clean Initiative. • Innovation: Describe the extent to which the retrofit project employs innovative solutions that can enhance U.S. leadership and industrial competitiveness. This should include the use of advanced industrial or manufacturing approaches. Bulletin No. 2023–25 965 June 20, 2023 SectionInformation Requested Workforce and Community Engagement (Submitted as a separate PDF document) Describe your plan for contributing to job creation and ensuring project viability, timely completion, and ultimate success by fostering a stable and supportive workforce and host community. Applicants are encouraged to use Specific, Measurable, Achievable, Relevant, and Timely (SMART) milestones wherever possible and where relevant. At a minimum, include: Job Creation and Workforce Continuity: Describe the applicant’s approach to creating and maintaining high-quality jobs for both new and incumbent workers. • Characterize and estimate the number of jobs your project will create (e.g., mechanics and construction workers), including both direct and indirect jobs both during completion of the project (the credit period) and during operation of the facility after it is placed in service and any indicators of job quality. • Describe partnerships with apprenticeship readiness programs, or community-based workforce training and support organizations serving displaced industrial workers, including in the coal, other energy, and automotive sectors, and others facing systematic barriers to employment to facilitate participation in the project’s construction and operations. • Summarize the applicant’s plan to attract, train, and retain a skilled and well-qualified workforce both during completion of the project (the credit period) and during operation of the facility after it is placed in service. A collective bargaining agreement, labor-management partnership, or other similar agreement would provide evidence of such a plan. Alternatively, applicants may describe: ○ Wages, benefits, and other worker supports to be provided as benchmarking against prevailing wages for construction and local median wages for other occupations; ○ Commitments to invest in workforce education and training, including measures to reduce attrition, increase productivity from a committed and engaged workforce, and support the development of a resilient, skilled, and stable workforce for the project; and ○ Efforts to engage employees in the design and execution of workplace safety and health plans. • Describe employees’ ability to organize, bargain collectively, and participate, through labor organizations of their choosing, in decisions that affect them. This contributes to the effective conduct of business and facilitates amicable settlements of any potential disputes between employees and employers, providing assurances of project efficiency, continuity, and multiple public benefits. In the description, explain whether workers can form and join unions of their choosing, and how they will have the opportunity to organize with the purposes of exercising collective voice in the workplace. Ensuring Timely Project Completion Through Workforce and Community Engagement: Describe current and planned efforts to engage with community and labor stakeholders, including as it relates to strengthening support of the community, workforce recruitment, and the ability to execute the project on schedule and with adequate workforce. • Provide a comprehensive list of stakeholders that the project plans to engage from local governments, Tribal governments, labor unions, and community-based organizations. • Describe current and planned efforts to engage with listed stakeholders, including as it relates to the ability to complete the project in the shortest time and with adequate workforce. • Describe current and planned efforts to ensure availability of the workforce needed to successfully complete the project and place it in service in a timely manner, including through training programs that serve workers currently underrepresented in the sector. • Describe any activities to strengthen support of the community such as through benefit-sharing agreements, consideration of environmental impact, and use of local resources. Discussions should reference Workforce and Community Engagement Agreements, or any plans to develop such agreements, from representative organizations reflecting substantive engagement and feedback on applicant’s approach to community and labor engagement. Examples of such agreements are Good Neighbor Agreements/Community Benefits Agreements, Collective Bargaining Agreements, Project Labor Agreements or Community Workforce Agreements. Actual agreements must be provided in the submission package as appendix files. June 20, 2023 966 Bulletin No. 2023–25 SectionInformation Requested Energy Community Transition: Describe the extent to which the project will support energy communities. • Describe plans to utilize existing local and regional resources that previously supported the local or regional coal, other energy, or automotive industries, including through transition opportunities for workers in the coal, other energy, and automotive sectors into clean energy industries. • If applicable, include discussion on plans to repurpose existing infrastructure/assets that have been abandoned due to the closing of a coal mine or coal plant. Local Environmental Impacts: Describe the impact of your project on local air, water, and/or land quality, as well as any efforts to mitigate local pollution and waste. • Discuss any anticipated negative and cumulative environmental impacts of the project, including impacts on local air, water, and/or land quality. Describe any efforts to mitigate local pollution and waste. • Determine whether the location or community qualifies as a disadvantaged community according to the Climate and Economic Justice Screening Tool (CEJST). • Within the context of cumulative environmental impacts, applicants should use the U.S. Environmental Protection Agency’s Environmental Justice Screening and Mapping (EJSCREEN) tool (https://www.epa. gov/ejscreen) to quantitatively discuss existing environmental impacts in the project area. • If anticipated project benefits will flow to an applicable disadvantaged community, identify applicable benefits that are quantifiable, measurable, and trackable, such as: ○ (1) A decrease in energy burden; ○ (2) A decrease in environmental exposure and burdens; ○ (3) An increase in access to low-cost capital; ○ (4) An increase in high-quality job creation, the clean energy job pipeline, and job training for individuals; ○ (5) Increases in clean energy enterprise creation and contracting (e.g., through investment in underserved and underrepresented businesses); ○ (6) Increases in energy democracy, including community ownership; ○ (7) Increased parity in clean energy technology access and adoption; and ○ (8) An increase in energy resilience. • In addition, applicants should also discuss how the project will maximize all of the benefits listed above. Describe how and when anticipated benefits are expected to flow to the disadvantaged community. For example, will the benefits be provided directly within the disadvantaged communities identified, or are the benefits expected to flow in another way? Further, will the benefits flow during project development or after project completion, and how will applicant track benefits delivered? b) Section 48C(e) Application Technical Review Criteria for Greenhouse Gas Emission Reduction Projects This section describes the technical review criteria that DOE will use to evaluate § 48C(e) applications proposing Greenhouse Gas Emission Reduction Projects. Criterion 1: Commercial Viability • Project schedule and time from certification to completion ○ Readiness to proceed with the proposed project as evidenced by firmness of site selection and progress towards securing required permits, contracts, reviews, and agreements; and ○ Reasonableness of the timeframe required for construction and commissioning of the project, including interim milestones and overall timeline. • The extent to which risk management issues and mitigation strategies are identified and addressed, including the level of contin- gency proposed to address risk. • Strength of the proposed business plan, including: ○ The source and certainty of funding for the equity that will be invested in the project, including private financing, DOE funding, state and local incentives, and other sources. ○ The strength of key arrangements, such as financing, acquisition/supply strategy, and power purchase agreements for the proposed project, as well as offtake (sales) arrangements for the facility’s product. Bulletin No. 2023–25 967 June 20, 2023 ○ The degree to which the application justifies the proposed project’s economic viability, sustainability, and potential growth. ○ The degree to which the investment is profitable, based on the proposed budget and spend plan, as well as described cash flow analysis of the project. ○ The levelized cost of measured reduction in GHG emissions. ○ The potential for commercial deployment, based on anticipated demand and cost premiums for lower-carbon industrial or manufacturing products. • Strength of the proposed management plan, including the management team’s track record of success in areas relevant to the project and corporate health of the applicant. In assessing each item above, the following will be considered: (a) the comprehensiveness, specificity, and accuracy of the infor- mation and plans provided; (b) the reasonableness of assumptions used in making estimations and projections; and (c) the extent to which the applicant demonstrates an understanding of relevant risks and the quality of the strategies put forward to mitigate and manage those risks. Criterion 2: Greenhouse Gas Emissions Impacts • The comprehensiveness, specificity, and reasonableness of the description and quantification of current and anticipated emis- sions, accounting for any anticipated changes to the facility’s production volumes. • The impact of the retrofit on direct (Scope 1) and indirect fuel- and energy-related (Scope 2) GHG emissions at the facility, in terms of absolute emission reductions (tons of carbon dioxide equivalent), percentage emission reductions from before to after the retrofit, and the cost of reduced emissions (dollars per ton of absolute carbon dioxide equivalent reduced, based on tax credit dollars requested). • Use of current best-in-class industrial or manufacturing approaches and innovative, low-emissions equipment, fuels, materi- als, or processes, as demonstrated through project planning documents, front-end engineering and design (FEED) studies, or otherwise. • Extent to which the retrofit enables the facility to align with the long-term strategy of the United States to reach net-zero emis- sions by 2050. Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy • The extent to which the proposed project enhances U.S. leadership in low-emissions industry or manufacturing by advancing the commercial viability and uptake of replicable decarbonization approaches in major industrial applications. • The extent to which the proposed project aligns with one or more cross-cutting industrial decarbonization techniques, such as energy efficiency, electrification, LCFFES, material efficiency or substitution, and CCUS. These approaches align with but are not limited to the DOE Industrial Decarbonization Roadmap. • The extent to which the project supports the development of U.S. capacity to meet federal, state, or local Made in America requirements, such as Buy America requirements or domestic content incentives in the §§ 30D, 45Y, or 48E federal tax credits. • The extent to which the project promotes the competitiveness of the U.S. industrial base through the adoption of innovative technologies or processes, such as advanced industrial or manufacturing techniques. Criterion 4: Workforce and Community Engagement • Job Creation and Workforce Continuity: ○ The number of domestic jobs created (both direct and indirect) (a) during completion of the project (the credit period) and (b) during operation of the facility after it is placed in service, including jobs within energy communities (if applicable) attained by locals or individuals previously employed by the local or regional coal industry. ○ The quality and manner in which the proposed project will create and/or retain high- quality, good-paying jobs (both direct and indirect) with employer-sponsored benefits for all classifications and phases of work. ○ The extent to which the applicant engaged key stakeholders to develop partnerships to better serve local and diverse work- force through training and support. ○ The extent to which the project provides employees with the ability to organize, bargain collectively, and participate, through labor organizations of their choosing, in decisions that affect them and that contribute to the effective conduct of business and facilitates amicable settlements of any potential disputes between employees and employers, providing assurances of project efficiency, continuity, and multiple public benefits. ○ The extent to which applicant demonstrates that they are a responsible employer, with ready access to a sufficient supply of appropriately skilled labor, and an effective plan to minimize the risk of labor disputes or disruptions. • Ensuring Timely Project Completion Through Workforce and Community Engagement: ○ The extent of current and planned efforts to engage community and labor stakeholders, including as it relates to the ability to execute the project on schedule and with adequate workforce. June 20, 2023 968 Bulletin No. 2023–25 ○ The extent to which workforce recruitment and support of the community for the project have been strengthened through benefit-sharing agreements, consideration of environmental impact, use of local resources, and improved access to employ- ment opportunities for the local workforce. ○ The extent to which the applicant demonstrates community and labor engagement to date that results in support of the com- munity for the proposed project and availability and maintenance of the necessary workforce. ○ The extent to which the applicant has a clear and appropriately robust plan to engage—ideally through a clear commitment to negotiate an enforceable Workforce and Community Agreements—with labor unions, Tribal entities, and communi- ty-based organizations that support or work with disadvantaged communities and other affected stakeholders. ○ The extent to which the applicant has considered accountability to affected workers and community stakeholders, includ- ing those most vulnerable to project activities with a plan to publicly share Workforce and Community Engagement plan commitments. ○ Extent to which a project will generate economic prosperity in the local community. • Energy Community Transition: ○ The extent to which the application includes specific and high-quality actions to support energy communities, including tran- sition opportunities for workers in the coal, other energy, and automotive sectors into clean energy transition opportunities. ○ The extent to which a project will utilize existing local and regional resources that previously supported the local or regional coal industry or repurpose existing infrastructure/assets that have been abandoned due to closing of a coal mines or coal plant. • Local Environmental Impacts: ○ The extent to which the proposed project accounts for its environmental impact to the surrounding community by having clear plans to avoid or reduce local air pollution, land contamination, and/or water contamination. ○ The extent to which the applicant identifies specific, measurable benefits for disadvantaged communities, how the benefits will flow to disadvantaged communities, and how negative environmental impacts affecting disadvantaged communities would be mitigated. C. Critical Material Projects Priority Areas for Critical Material Projects All critical materials projects described in Appendix A(3) of this guidance are eligible to apply for a § 48C allocation and will be evaluated by DOE against the four technical review criteria reflecting overall program objectives: • Criterion 1: Commercial Viability • Criterion 2: Greenhouse Gas Emissions Impacts • Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy • Criterion 4: Workforce and Community Engagement When evaluating the strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy criterion, DOE will take into consideration whether the project addresses critical materials as determined by the Secretary of Energy, as described in Appendix A(3)(b). i. Concept Papers for Critical Material Projects a) Concept Paper Content for Critical Material Projects This section describes the specific content that applicants must provide in the concept paper files for applications proposing Critical Materials Projects. Template files for submitting this information will be provided through the eXCHANGE portal. Bulletin No. 2023–25 969 June 20, 2023 Table: Concept Paper Content Requirements for Critical Material Projects SectionInformation Requested Project Overview Provide an overview of the proposed project. At a minimum, include: • Company Overview: Describe your company, including prior experience processing, refining, or recycling critical materials. • Project Summary: Describe the eligible facility, including size, location, and other relevant information. Indicate what the investment will accomplish, including the specified critical materials; whether the project will establish, re-equip, or expand a facility; and whether the facility will process, refine, or recycle the relevant critical material. If the project involves more than one critical material, indicate the project’s primary critical material, and any additional critical materials the project will process, refine, or recycle. Summarize the equipment and processes employed in the proposed facility; and for projects that re-equip or expand facilities, summarize what will be added or changed in the facility. Commercial Viability Project Plan: • Project Timeline: Provide planned dates to begin construction and operation of the project, and how many months the project will take to commence production and achieve full production capacity once certified. • Siting and Permitting: Explain the rationale for selection of the project site, including motivating factors such as suppliers, offtakers, and co-located industries. Indicate the current status of any required siting and permitting. • Risk Management Plan: Identify project risks or challenges and any relevant strategies for risk mitigation and management, such as legal, financial, engineering, procurement, construction, physical climate, and environmental risks. Business Plan: • Financial Information: Describe sources of financing for the proposed project, including the amount and strength of funding sources that will provide the equity to be invested in the project, the amount of total debt obligations that will be incurred and the funding sources of all such debt, and the dollar amount of incentives or funds pursued or awarded from local and state governments, as well as other federal incentives pursued or awarded. • Market Information: Describe the current size and growth potential of the markets your produced critical materials will serve, as well as your anticipated market share and target consumers. • Cost Information: Provide the estimated costs of your facility’s products and how they compare to other domestic critical material producers, including new and recycled materials. Management Plan: • Describe the key management team members who will design, construct, permit, and operate the facility. Include a description of relevant industry experience of the top-tier executives responsible for the success of the project. • Describe any corporate health indicators, including legal claims or liabilities, planned debt restructuring, planned corporate actions, and other factors that could negatively affect the likelihood of project completion. June 20, 2023 970 Bulletin No. 2023–25 SectionInformation Requested Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy • Output of Your Facility: Indicate the critical materials and associated quantities that will be produced by your facility. Describe the proposed facility’s products and projected annual output for each critical material. In the case of retrofitting, re-equipping, or expanding an existing facility, indicate how the project will alter the facility’s annual output. In the Concept Paper Data Sheet, submit the relevant annual production information for each critical material produced in the facility. • Inputs to Your Facility: Describe key inputs needed for your processing, refining, or recycling process, such as source materials (e.g., raw ore, brines, mine tailings, end-of-life products, or waste streams). Describe any known sources for your inputs and indicate domestic sources. Describe any current or anticipated supply chain vulnerabilities. • Supply Chain Resilience: Describe how your facility’s products will help build resilience of domestic supply chains that are critical for energy products that facilitate progress towards a net-zero economy, from raw materials to end-of-life. For instance, critical materials producers intending to serve the battery market should indicate the extent to which their project supports the electric vehicle or stationary energy storage supply chains, as opposed to consumer electronics. Describe whether these products align with U.S. federal, state, or local domestic content requirements, such as those in the § 30D tax credit. • End-Use Applications: Indicate whether the facility’s products will be used in multiple specified advanced energy technologies (e.g., wind, solar, and electric grid) or multiple sectors (e.g., transportation, industry, and electricity). Greenhouse Gas Emissions Impacts • End Product Impacts: Describe the end-use application of facility’s products and how their use contributes to GHG emissions reduction or avoidance by advancing the adoption of clean energy or other low-carbon products and technologies, such as the advanced energy property described in 48C(c) (1)(A)(i). • Direct Facility Emissions: Qualitatively describe the anticipated sources of GHG emissions in the processing, refining, or recycling process (e.g., fuel use, process emissions). • Facility Performance: Provide any details about the production process (e.g., efficiency and lifetime) that indicate its potential to result in lower emissions than leading competitors or incumbents. • Mitigation Efforts: Describe any planned efforts to mitigate GHG emissions of the proposed facility, including the use of best-in-class or innovative processing, refining, or recycling approaches and/or low-carbon fuels, processes, or materials. Workforce and Community Engagement (Submitted as a separate PDF document) Describe your plan for contributing to job creation and ensuring project viability, timely completion, and ultimate success by fostering a stable and supportive workforce and host community. At a minimum, include: • Job Creation and Workforce Continuity: • Briefly characterize the jobs (both direct and indirect) your project will create (e.g., mechanics and construction workers), including (a) during completion of the project and (b) after the project is placed in service, and any indicators of job quality. • Describe partnerships with apprenticeship readiness programs, or community-based workforce training and support organizations serving displaced industrial workers, including in the coal, other energy, and automotive sectors, and others facing systematic barriers to employment to facilitate participation in the project’s construction and operations. • Ensuring Timely Project Completion Through Workforce and Community Engagement: • Describe current and planned efforts to engage with community and labor stakeholders, including as it relates to the ability to complete the project in the shortest time and with adequate workforce. • Describe current and planned efforts to ensure availability of the workforce needed to successfully complete the project and place it in service in a timely manner, including through considerations of training programs that serve workers currently underrepresented in the sector. • Describe any activities to strengthen support of the community such as through benefit-sharing agreements, consideration of environmental impact, and use of local resources. Bulletin No. 2023–25 971 June 20, 2023 SectionInformation Requested • Energy Community Transition: • Describe the extent to which the project will support energy communities, including through transition opportunities for workers in the coal, other energy, and automotive sectors, and through the use of existing infrastructure in energy transition communities. • Local Environmental Impacts: • Describe the impact of your project on local air, water, and/or land quality, as well as any efforts to mitigate local pollution and waste. Determine whether the location or community qualifies as a disadvantaged community according to the Climate and Economic Justice Screening Tool (CEJST). b) Concept Paper Technical Review Criteria for Critical Material Projects This section describes the technical review criteria that DOE will use to evaluate concept papers proposing Critical Materials Projects. Criterion 1: Commercial Viability • Project schedule and time from certification to completion, based on readiness to proceed with the proposed project and reason- ableness of the timeframe required for construction and commissioning of the project. • The extent to which risk management issues and mitigation strategies are identified and addressed. • Strength of the proposed business plan, including: ○ Market size and growth potential for each produced critical material; ○ Market share and price competitiveness of each produced critical material; and ○ The source and certainty of funding that will be invested in the project, including equity, private financing, DOE funding, state and local incentives, and other sources. • Strength of the proposed management plan, including the management team’s track record of success in processing, refining, or recycling critical materials and corporate health of the applicant. Criterion 2: Greenhouse Gas Emissions Impacts • The extent to which the project will enable emissions reductions associated with the potential to displace higher-emitting incum- bent technologies, based on a demonstration that the produced critical material will be used in the manufacturing of technologies eligible under § 48C(c)(1)(A)(i). • The extent to which the project involves current best-in-class manufacturing or recycling approaches. • The extent to which the project involves best-in-class and/or innovative equipment, processes, and low-carbon fuels. • The extent to which the project aligns with the long-term strategy of the United States to achieve net-zero emissions. Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy • The extent to which the project would increase availability of materials critical to clean energy products through expanded domestic production capacity or recycling. • The extent to which the proposed project addresses a critical supply chain need for clean energy products, based on a comparison of the production capacity and the current and anticipated gap between domestic manufacturing capacity and demand for the relevant critical materials. Criterion 4: Workforce and Community Engagement • Job Creation and Workforce Continuity: ○ The number of domestic jobs created (both direct and indirect) (a) during completion of the project (the credit period) and (b) during operations of the facility after it is placed in service, including jobs within energy communities (if applicable) attained by locals or individuals previously employed by the local or regional coal industry. ○ The quality and manner in which the proposed project will create and/or retain high- quality, good-paying jobs (both direct and indirect) with employer-sponsored benefits for all classifications and phases of work. ○ The extent to which the applicant engaged key stakeholders to develop partnerships to better serve local and diverse work- force through training and support. • Ensuring Timely Project Completion Through Workforce and Community Engagement: ○ The extent of current and planned efforts to engage community and labor stakeholders, including as it relates to the ability to execute the project on schedule and with adequate workforce. June 20, 2023 972 Bulletin No. 2023–25 ○ The extent to which workforce recruitment and support of the community for the project have been strengthened through benefit-sharing agreements, consideration of environmental impact, use of local resources, and improved access to employ- ment opportunities for the local workforce. • Energy Community Transition: ○ The extent to which the application includes specific and high-quality actions to support energy communities, including transition opportunities for workers in the coal, other energy, and automotive sectors. ○ The extent to which a project will utilize existing resources or infrastructure that previously supported the local or regional coal industry. • Local Environmental Impacts: ○ The extent to which the proposed project accounts for its environmental impact to the surrounding community by having clear plans to avoid or reduce local air pollution, land contamination, and/or water contamination. ○ The extent to which the application identifies specific, measurable benefits for disadvantaged communities, including energy communities. ii. Section 48C(e) Applications for Critical Material Projects a) Section 48C(e) Application Content for Critical Material Projects This section describes the specific content that applicants must provide in the § 48C(e) application files and appendices for applica- tions proposing critical materials projects. Template files for submitting this information will be provided through the eXCHANGE portal. Table: Section 48C(e) Application Content Requirements for Critical Material Projects SectionInformation Requested Project Overview Provide an overview of the proposed project. At a minimum, include: • Company Overview: Describe your company, including prior experience processing, refining, or recycling critical materials. • Project Summary: ○ Describe the proposed manufacturing or recycling facility, including size, location, and other relevant information. ○ Indicate what the project will accomplish, including: Whether the project will establish, re-equip, or expand a facility. The specified critical materials, and whether the facility will process, refine, or recycle the specified materials. If the project involves more than one critical material, indicate the project’s primary critical material, and any additional critical materials the project will process, refine, or recycle. Describe the facility’s products, including the produced critical material’s purity percentage and the clean energy supply chains they will support. Describe the associated inputs (e.g., raw ore, mine tailings, end-of-life products, waste streams, or other source materials). ○ Describe in detail the equipment and processes employed at the proposed facility to manufacture or recycle critical materials. If the proposed project re-equips or expands an existing facility, describe clearly what the proposed project will add or change in the existing facility. To clearly illustrate the proposed facility or proposed changes to an existing facility, applicants are encouraged to submit diagrams and/or images (e.g., a detailed process flow diagram) as appendix materials. Provide a list of the anticipated eligible property that will make up the qualified investment of the qualifying advanced energy project. ○ Describe any significant changes to the project that have occurred since the concept paper stage. Bulletin No. 2023–25 973 June 20, 2023 SectionInformation Requested Commercial Viability Project Plan: • Project Management and Timeline: ○ Provide a project schedule through operation and achieving full production capacity, which demonstrates how certification requirements will be met within two (2) years of receiving an allocation decision from the IRS, and how the project will be placed in service within two (2) years of such certification. Documentation supporting the project schedule should be submitted as separate appendix materials. ○ Describe plans to ensure an adequate supply of essential inputs needed for successful operation of the project. ○ For the following contracts and agreements, summarize key terms and conditions in the narrative and submit copies as appendix materials. A Professional Engineer must inspect and certify the project documents for feasibility and may be an employee of the applicant. Operations and Maintenance Agreement Shareholders Agreement Engineering, Procurement and Construction Agreement, including firm price, liquidated damages, holdbacks, and performance guarantees, for example. • Siting and Permitting: Explain the rationale for selection of the project site and provide documentation supporting the applicant’s conclusion that the proposed site can fully meet all environmental, water supply, transmission interconnection, and other necessary requirements. Include a complete list of all federal, state, and local permits, including environmental authorizations (if applicable) or reviews necessary to commence construction of the project. Additional documentation that supports key claims may be provided as appendix materials, such as regulatory approvals and signed agreements, letters of intent, or term sheets for supply and product transportation. • Risk Management Plan: Identify project risks or challenges and any relevant strategies for risk mitigation and management, including legal, financial, engineering, procurement, construction risks. Include a discussion of natural disasters (e.g., earthquakes), climate impacts and extreme weather patterns (e.g., tornadoes, hurricanes, heat and freezing temperatures, drought, wildfire, and floods) that may impact the resilience/sustainability of the project. Business Plan: Provide the following financial information for the proposed project, and market and cost information for the facility’s products. • Financial Information: ○ Submit a cash flow model detailing investments in and cash flows anticipated over the facility’s expected lifetime, including a description of the methodology and all assumptions used. ○ Describe the payback period, net present value (NPV), adjusted present value (APV), and break- even analysis for the project and other financial metrics including but not limited to return on investment and return on assets. ○ Estimate the project’s qualified investment (as determined under § 48C) if the project is certified to receive a credit. The applicant may use any reasonable methodology and assumptions in estimating this amount. ○ Describe the amount of equity that will be invested in the project, including the sources of such equity and their strengths. Provide any existing equity funding commitments or expressions of interest from equity funding sources for the project as separate appendix materials. June 20, 2023 974 Bulletin No. 2023–25 SectionInformation Requested ○ Describe the amount of total debt obligations that will be incurred and the funding sources of all such debt. Include any existing debt funding commitments or expressions of interest from debt funding sources for the project as separate appendix materials. ○ Describe any local, state, or other federal incentives or funds that are being pursued or have been awarded for the proposed project, such as grants, loan guarantees, or tax credits. Also include a description of any instances where any federal agencies or non-federal governmental entities have entered into an arrangement as a customer or offtaker of the project’s products or services, or other federal contracts, including acquisitions, leases, and other arrangements, that may indirectly support the applicant’s proposed project. • Market Information: ○ Describe the markets your products will serve, including the existing market size, dollar volume, and growth potential. If the product can be sold in multiple market segments, describe each one. ○ Discuss the current and anticipated competitiveness of your market, including competing products and competitors. ○ Discuss your sales forecast, including details of any offtake agreements you may have to support your project. Identify confirmed or potential customers who will purchase, lease, or otherwise use the facility’s product. Offtake agreements and other documents provided as evidence may be included as appendix materials. ○ Based on the above information, summarize your products’ projected market share for the next five years including trends and projections for demand and price, growth potential (short-term and long- term), and strategies to expand your market share (e.g., ways to circumvent market barriers). • Cost Information: ○ Provide the estimated cost of your facility’s product and how it compares to similar technologies or materials in the same market segment, including new and recycled products. This should be expressed in the same units as annual production (e.g., $/watt, $/kilowatt-hour, and $/ton) per the instructions in the 48C Application Data Sheet. Applicants should include the absolute difference and percentage change from a reasonable domestic industry average. ○ Calculate the levelized cost of generated critical materials. Instructions for calculating levelized cost metrics are provided in Section V. Explain the methodology and assumptions used in the § 48C(e) application narrative. Management Plan: Provide the following information for the company and key management team members: • Describe the ownership structure of the company, including all beneficiaries. • List key management and senior personnel for the project, including the names, positions or titles, qualifications, and relevant experience. Resumes maybe be included as combined appendix materials, preferably in an Adobe PDF document labeled Resumes.pdf. • Describe the unique capabilities and expertise of the applicant and any major project partners, including debt or equity sponsors, contractors/vendors (if known), and any other counterparty that the applicant believes will enable the project to be successful, as well as the prior experience of the applicant and any major project partners in similar undertakings to the proposed project. • Summarize any pending or threatened (in writing) action, suit, proceeding, or investigation, including any action or proceeding by or before any governmental authority, that relates to the senior/key personnel, and the status of any appeals. • Describe any corporate health indicators, including legal claims or liabilities, planned debt restructuring, planned corporate actions, and other factors that could negatively affect the likelihood of project completion. Provide a copy of audited financial statements for the applicant and other projected funding sources for the most recently ended three (3) fiscal years, and the unaudited quarterly interim financial statements for the current fiscal year, as separate appendix materials. If all three years of audited statements are not available, provide all available statements and any additional information or appendices that provide similar evidence of corporate health. Bulletin No. 2023–25 975 June 20, 2023 SectionInformation Requested Greenhouse Gas Emissions Impacts Greenhouse Gas Emissions Impacts of the Facility’s Products: • End Product Impacts: Describe the end-use application of facility’s products and how their use contributes to GHG emissions reduction or avoidance by advancing the adoption of clean energy or other low-carbon products and technologies, such as the advanced energy property described in 48C(c) (1)(A)(i). Include internal or external analysis to substantiate indirect emissions benefits. Greenhouse Gas Emissions from the Facility: At a minimum, include: • Direct Emissions: Qualitatively and quantitatively characterize the anticipated sources of GHG emissions in the processing, refining, or recycling process (e.g., fuel use, process emissions). Emissions should be provided in the 48C Application Data Sheet using the methodology described in Section V, and input assumptions should be justified with publicly available data and engineering studies. Explain any significant differences between direct emissions from the facility and industry averages. • Facility Performance: Provide any details about the processing, refining, or recycling process (e.g., efficiency and lifetime) that indicate its potential to result in lower emissions than leading competitors or incumbents. Wherever possible, the applicant should substantiate assessments of process improvements with analysis or engineering studies, which should be described in the narrative and may be submitted as separate appendix materials. • Mitigation Efforts: Describe any planned efforts to mitigate GHG emissions of the proposed facility. • Company Commitments and Track Record: Describe any company commitments or experience reducing GHG emissions of critical material processing, refining, or recycling facilities. Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy • Output of Your Facility: Describe the proposed facility’s critical material products and projected annual production for each. In the case of retrofitting, re-equipping, or expanding an existing facility, indicate how the project will alter the facility’s annual output. In the 48C Application Data Sheet, submit the relevant annual production information for each critical material produced in the proposed facility and then justify each in the § 48C(e) Application narrative. • Inputs to Your Facility: Describe key inputs needed for your processing, refining, or recycling process, such as source materials (e.g., raw ore, brines, mine tailings, end-of-life products, or waste streams). Describe any known sources for your inputs and indicate domestic sources. Describe any current or anticipated supply chain vulnerabilities. • Supply Chain Resilience: Describe how your proposed facility’s products will help build resilience of domestic supply chains that are critical for energy products that facilitate progress towards a net- zero economy, from raw materials to end-of-life. For instance, critical materials producers intending to serve the battery market should indicate the extent to which their project supports the electric vehicle or stationary energy storage supply chains, as opposed to consumer electronics. Describe whether these products align with U.S. federal, state, or local domestic content requirements, such as those in the § 30D tax credit. Reference any offtake or sales arrangements provided in the Commercial Viability Criterion section to justify the end-use applications and, where possible, include these in the appendix. • End-Use Applications: Indicate whether the facility’s products will be used in multiple clean energy products (e.g., wind, solar, and electric grid) or multiple sectors (e.g., transportation, industry, and electricity) that facilitate progress towards a net-zero economy. June 20, 2023 976 Bulletin No. 2023–25 SectionInformation Requested Workforce and Community Engagement (Submitted as a separate PDF document) Describe your plan for contributing to job creation and ensuring project viability, timely completion, and ultimate success by fostering a stable and supportive workforce and host community. Applicants are encouraged to use Specific, Measurable, Achievable, Relevant, and Timely (SMART) milestones wherever possible and where relevant. At a minimum, include: Job Creation and Workforce Continuity: Describe the applicant’s approach to creating and maintaining high-quality jobs for both new and incumbent workers. • Characterize and estimate the number of jobs your project will create (e.g., mechanics and construction workers), including both direct and indirect jobs both during completion of the project (the credit period) and during operation of the facility after it is placed in service and any indicators of job quality. • Describe partnerships with apprenticeship readiness programs, or community-based workforce training and support organizations serving displaced industrial workers, including in the coal, other energy, and automotive sectors, and others facing systematic barriers to employment to facilitate participation in the project’s construction and operations. • Summarize the applicant’s plan to attract, train, and retain a skilled and well-qualified workforce both during completion of the project (the credit period) and during operation of the facility after it is placed in service. A collective bargaining agreement, labor-management partnership, or other similar agreement would provide evidence of such a plan. Alternatively, applicants may describe: ○ Wages, benefits, and other worker supports to be provided as benchmarking against prevailing wages for construction and local median wages for other occupations; ○ Commitments to invest in workforce education and training, including measures to reduce attrition, increase productivity from a committed and engaged workforce, and support the development of a resilient, skilled, and stable workforce for the project; and ○ Efforts to engage employees in the design and execution of workplace safety and health plans. • Describe employees’ ability to organize, bargain collectively, and participate, through labor organizations of their choosing, in decisions that affect them. This contributes to the effective conduct of business and facilitates amicable settlements of any potential disputes between employees and employers, providing assurances of project efficiency, continuity, and multiple public benefits. In the description, explain whether workers can form and join unions of their choosing, and how they will have the opportunity to organize with the purposes of exercising collective voice in the workplace. Ensuring Timely Project Completion Through Workforce and Community Engagement: Describe current and planned efforts to engage with community and labor stakeholders, including as it relates to strengthening support of the community, workforce recruitment, and the ability to execute the project on schedule and with adequate workforce. • Provide a comprehensive list of stakeholders that the project plans to engage from local governments, Tribal governments, labor unions, and community-based organizations. • Describe current and planned efforts to engage with listed stakeholders, including as it relates to the ability to complete the project in the shortest time and with adequate workforce. • Describe current and planned efforts to ensure availability of the workforce needed to successfully complete the project and place it in service in a timely manner, including through training programs that serve workers currently underrepresented in the sector. Bulletin No. 2023–25 977 June 20, 2023 SectionInformation Requested • Describe any activities to strengthen support of the community such as through benefit-sharing agreements, consideration of environmental impact, and use of local resources. Discussions should reference Workforce and Community Engagement Agreements, or any plans to develop such agreements, from representative organizations reflecting substantive engagement and feedback on applicant’s approach to community and labor engagement. Examples of such agreements are Good Neighbor Agreements/Community Benefits Agreements, Collective Bargaining Agreements, Project Labor Agreements or Community Workforce Agreements. Actual agreements must be provided in the submission package as appendix files. Energy Community Transition: Describe the extent to which the project will support energy communities. • Describe plans to utilize existing local and regional resources that previously supported the local or regional coal, other energy, or automotive industries, including through transition opportunities for workers in the coal, other energy, and automotive sectors into clean energy industries. • If applicable, include discussion on plans to repurpose existing infrastructure/assets that have been abandoned due to the closing of a coal mine or coal plant. Local Environmental Impacts: Describe the impact of your project on local air, water, and/or land quality, as well as any efforts to mitigate local pollution and waste. • Discuss any anticipated negative and cumulative environmental impacts of the project, including impacts on local air, water, and/or land quality. Describe any efforts to mitigate local pollution and waste. • Determine whether the location or community qualifies as a disadvantaged community according to the Climate and Economic Justice Screening Tool (CEJST). • Within the context of cumulative environmental impacts, applicants should use the U.S. Environmental Protection Agency’s Environmental Justice Screening and Mapping (EJSCREEN) tool (https://www. epa.gov/ejscreen) to quantitatively discuss existing environmental impacts in the project area. • If anticipated project benefits will flow to an applicable disadvantaged community, identify applicable benefits that are quantifiable, measurable, and trackable, such as: ○ (1) A decrease in energy burden; ○ (2) A decrease in environmental exposure and burdens; ○ (3) An increase in access to low-cost capital; ○ (4) An increase in high-quality job creation, the clean energy job pipeline, and job training for individuals; ○ (5) Increases in clean energy enterprise creation and contracting (e.g., through investment in underserved and underrepresented businesses); ○ (6) Increases in energy democracy, including community ownership; ○ (7) Increased parity in clean energy technology access and adoption; and ○ (8) An increase in energy resilience. • In addition, applicants should also discuss how the project will maximize all of the benefits listed above. Describe how and when anticipated benefits are expected to flow to the disadvantaged community. For example, will the benefits be provided directly within the disadvantaged communities identified, or are the benefits expected to flow in another way? Further, will the benefits flow during project development or after project completion, and how will applicant track benefits delivered? June 20, 2023 978 Bulletin No. 2023–25 b) Section 48C(e) Application Technical Review Criteria for Critical Material Projects This section describes the technical review criteria that DOE will use to evaluate § 48C(e) applications proposing Critical Material Projects. Criterion 1: Commercial Viability • Project schedule and time from certification to completion ○ Readiness to proceed with the proposed project as evidenced by firmness of site selection and progress towards securing required permits, contracts, reviews, and agreements. ○ Reasonableness of the timeframe required for construction and commissioning of the project, including interim milestones and overall timeline. • The extent to which risk management issues and mitigation strategies are identified and addressed, including the level of contin- gency proposed to address risk. • Strength of the proposed business plan, including: ○ The potential for commercial deployment, based on estimates of market share, market growth potential, and price competi- tiveness of the product ○ The source and certainty of funding for the equity that will be invested in the project, including private financing, DOE funding, state and local incentives, and other sources ○ The strength of key arrangements, such as financing, acquisition/supply strategy, and power purchase agreements for the proposed project, as well as offtake (sales) arrangements for the facility’s products. ○ The degree to which the application justifies the proposed project’s economic viability, sustainability, and potential growth. ○ The degree to which the investment is profitable, based on the proposed budget and spend plan, as well as described cash flow analysis of the project. ○ The levelized cost of the produced critical materials, or similar metric, compared to similar critical materials within the same market segment. • Strength of the proposed management plan, including the management team’s track record of success in areas relevant to the project and corporate health of the applicant. In assessing each item above, the following will be considered: (a) the comprehensiveness, specificity, and accuracy of the infor- mation and plans provided; (b) the reasonableness of assumptions used in making estimations and projections; and (c) the extent to which the applicant demonstrates an understanding of relevant risks and the quality of the strategies put forward to mitigate and manage those risks. Criterion 2: Greenhouse Gas Emissions Impacts • The extent to which the critical material produced in the facility would facilitate a reduction in anthropogenic emissions of GHGs by being utilized in the production of advanced energy property, such as those technologies eligible under § 48C(c)(1)(A)(i). • Use of current best-in-class manufacturing approaches and innovative, low-emissions equipment, fuels, materials, or processes, as demonstrated through project planning documents, front-end engineering and design studies, or otherwise. • Plans to align with the national target of net-zero emissions by 2050, including efforts to reduce both direct (Scope 1) and indi- rect, upstream fuel- and energy-related (Scope 2) emissions over the lifetime of the facility. • Efforts to reduce emissions in the upstream supply chain (e.g., through contracts with low-emissions suppliers). • Activities to monitor facility emissions and energy use, including through any relevant voluntary or required reporting protocols (e.g., EPA’s Greenhouse Gas Reporting Program). Criterion 3: Strengthening U.S. Supply Chains and Domestic Manufacturing for a Net-Zero Economy • The extent to which the project would increase availability of materials critical to clean energy products through expanded domestic production capacity or recycling. • The extent to which the proposed project addresses a critical supply chain need, based on a comparison of the production capac- ity and the current and anticipated gap between domestic manufacturing capacity and demand for the relevant critical materials. • The extent to which the project will support and encourage follow-on supply chain investments in the region. • The extent to which the project promotes long-term U.S. manufacturing competitiveness, based on projected commercial use cases for the produced critical materials within clean energy technology supply chains; the feasibility of delivering market-ready products at the stated annual production levels, the efficiency, emissions, or productivity of the facility beyond the state-of-the- art; and the potential to avoid or reduce end-of-life waste from the facility or final product through the use of alternative pro- cesses, technologies, or materials. Bulletin No. 2023–25 979 June 20, 2023 Criterion 4: Workforce and Community Engagement • Job Creation and Workforce Continuity: ○ The number of domestic jobs created (both direct and indirect) (a) during completion of the project (the credit period) and (b) during operation of the facility after it is placed in service, including jobs within energy communities (if applicable) attained by locals or individuals previously employed by the local or regional coal industry. ○ The quality and manner in which the proposed project will create and/or retain high- quality, good-paying jobs (both direct and indirect) with employer-sponsored benefits for all classifications and phases of work. ○ The extent to which the applicant engaged key stakeholders to develop partnerships to better serve local and diverse work- force through training and support. ○ The extent to which the project provides employees with the ability to organize, bargain collectively, and participate, through labor organizations of their choosing, in decisions that affect them and that contribute to the effective conduct of business and facilitates amicable settlements of any potential disputes between employees and employers, providing assurances of project efficiency, continuity, and multiple public benefits. ○ The extent to which applicant demonstrates that they are a responsible employer, with ready access to a sufficient supply of appropriately skilled labor, and an effective plan to minimize the risk of labor disputes or disruptions. • Ensuring Timely Project Completion Through Workforce and Community Engagement: ○ The extent of current and planned efforts to engage community and labor stakeholders, including as it relates to the ability to execute the project on schedule and with adequate workforce. ○ The extent to which workforce recruitment and support of the community for the project have been strengthened through benefit-sharing agreements, consideration of environmental impact, use of local resources, and consideration of workforce and improved access to employment opportunities for the local workforce. ○ The extent to which the applicant demonstrates community and labor engagement to date that results in support of the com- munity for the proposed project and availability and maintenance of the necessary workforce. ○ The extent to which the applicant has a clear and appropriately robust plan to engage—ideally through a clear commitment to negotiate an enforceable Workforce and Community Agreements—with labor unions, Tribal entities, and communi- ty-based organizations that support or work with disadvantaged communities and other affected stakeholders. ○ The extent to which the applicant has considered accountability to affected workers and community stakeholders, includ- ing those most vulnerable to project activities with a plan to publicly share Workforce and Community Engagement plan commitments. ○ Extent to which a project will generate economic prosperity in the local community. • Energy Community Transition: ○ The extent to which the application includes specific and high-quality actions to support energy communities, including tran- sition opportunities for workers in the coal, other energy, and automotive sectors into clean energy transition opportunities. ○ The extent to which a project will utilize existing local and regional resources that previously supported the local or regional coal industry or repurpose existing infrastructure/assets that have been abandoned due to closing of a coal mines or coal plant. • Local Environmental Impacts: ○ The extent to which the proposed project accounts for its environmental impact to the surrounding community by having clear plans to avoid or reduce local air pollution, land contamination, and/or water contamination. ○ The extent to which the applicant identifies specific, measurable benefits for disadvantaged communities, how the benefits will flow to disadvantaged communities, and how negative environmental impacts affecting disadvantaged communities would be mitigated. IV. DOE Recommendation Process The final outcome of each stage of the DOE review process is to develop a recommendation and ranking (DOE recommendation) of projects. DOE will provide a recommendation and ranking for a project only if it determines that the application meets all require- ments described in this guidance, and that the project is eligible, has a reasonable expectation of commercial viability, merits a rec- ommendation, and supports program policy factors when considering the full portfolio of recommended projects. A. Program Policy Factors In addition to the criteria described in Section III, DOE may also consider the following program policy factors when determining the DOE recommendation. • The degree to which the proposed project contributes to a portfolio that optimizes the use of available credit amounts to address existing or anticipated gaps, vulnerabilities, or opportunities and to expand domestic manufacturing capacity in priority supply chains in a timely manner. June 20, 2023 980 Bulletin No. 2023–25 • The degree to which the proposed project contributes to a portfolio that enables the highest potential for GHG emissions reduc- tions and the enhancement of American competitiveness in a global net-zero economy. • The degree to which the proposed project exhibits technological and product diversity when compared to other projects recom- mended for allocation. • The degree to which the proposed project contributes to portfolio diversity within a project category and across project categories. • The degree to which the proposed project contributes to a portfolio that supports a diversity of organizational sizes, including small- and medium-sized manufacturers. • The degree to which the proposed project is likely to contribute to a long-term, place-based, coordinated, and collaborative regional economic development strategy. • The degree to which the proposed project, or group of projects, represent a desired geographic distribution, when compared to other projects recommended for allocation. • The degree to which the proposed project will accelerate transformational technological advances in areas that industry by itself is not likely to undertake because of financial uncertainty. • The degree to which the proposed project contributes to a portfolio of recommended projects with at least 40% of credits allo- cated to projects in energy communities, as described in § 48C(e)(2). • The degree to which the proposed project, and other projects recommended for allocation, contributes to the total portfolio meet- ing the goals reflected in the Workforce and Community Engagement technical review criterion. • The degree to which the proposed project has broad public support from the communities most directly impacted by the project. • The degree to which the project contributes to a portfolio that meets the goals reflected in the Workforce and Community Engagement technical review criterion by producing additional benefits to communities, particularly disadvantaged communi- ties, such as reducing co-pollutants and other environmental (e.g., air and water) burdens. B. DOE Recommendations i. Concept Paper Recommendations For the concept paper stage, the DOE recommendation will include all projects that are encouraged to submit a § 48C(e) application. Projects that are not included in the DOE recommendation will receive a letter of discouragement. An applicant that receives a letter of discouragement in response to a submitted concept paper may still submit a § 48C(e) application in accordance with this guidance. Receiving such a letter does not disqualify an applicant from submitting a § 48C(e) application but represents DOE’s feedback that the project is unlikely to receive a recommendation based on the information provided in the concept paper. ii. Section 48C(e) Application Recommendations For the § 48C(e) application stage, the DOE recommendation will include the portfolio of projects that help to achieve the goals of the program. This recommendation will be based on a combination of the numeric score from the technical review process, as well as the application of the above program policy factors. V. Additional Instructions on the Data Sheet Submission To capture and process information submitted in the concept paper and § 48C(e) application, applicants are required to fill out and submit the supplementary Concept Paper Data Sheet and 48C Application Data Sheet, respectively. The above sections on content and form of concept papers and § 48C(e) applications indicate which categories of information will be captured in the data sheet. This section provides explanations and examples on select terms for which the applicant may benefit from additional information. This list is not exhaustive, and each project category will have its own Data Sheet template for the concept paper and § 48C(e) application stages. Refer to the relevant Data Sheet for specific information requested relevant to your project. Applicants should substantiate in their narrative any data which is inputted into either Data Sheet. It is essential that applicants con- form to this process in order to ensure a competitive review of all proposals. Bulletin No. 2023–25 981 June 20, 2023 A. Production Capacity Metrics Annual production This term represents projected (not peak) annual product output of the facility in the relevant units. For critical materials and industrial facilities, this is typically represented in tons. For clean energy technologies, the data sheet will provide a section with the appropriate units in terms of energy output or savings (e.g., MW, MWh, and kVA). Applicants are required to justify the claimed production in their narrative by providing yield loss and throughput data wherever applicable and possible. Share of facility output (Clean Energy Manufacturing and Recycling Projects only) This term, which applies only to clean energy manufacturing projects, represents the portion of the facility output that produces eligible clean energy products as opposed to other applications. Where possible, applicants manufacturing multiple products or products with multiple applications should utilize offtake agreements to demonstrate the portion that will go to eligible applications. For example, an application for a facility that will produce bearings, 60% of which will be for wind turbines and 40% for diesel-powered heavy machinery would count only the 60% proportion of output for wind turbines as its share of facility output for determining the qualified investment in the qualifying advanced energy project. Manufacturing contribution (Clean Energy Manufacturing and Recycling Projects only) This term identifies the value added in the production of the product delivered by the facility, as a fraction. For instance, a c-Si solar cell producer’s Manufacturing Contribution would not include the value of inputs (e.g., wafers) or the other components of a solar power installation (e.g., glass, frames, backsheets, inverters, racking, tracking). Applicants should transparently state and justify, with citations wherever possible, current and future pricing assumptions for all significant value chain segments, including the product produced at the proposed facility. Real-world annual performance (Clean Energy Manufacturing and Recycling Projects only) This term is a rating factor that applies to the performance of the real-world application into which the products produced by the facility are deployed. It varies by technology but incorporates any necessary de-rating factors, including capacity factors, lifecycle assessments, and degradation rates, such that the claimed performance is reflective of the average annual performance of the clean energy installations. Where appropriate, typical resource and use conditions should be selected from the reference data provided in the Assumptions tab of the 48C Application Data Sheet. If the necessary reference data is not available or representative of the applicant’s specific product, the applicant should provide and substantiate assumptions with market reports and/or field data where possible. Deployed product lifetime (Clean Energy Manufacturing and Recycling Projects only) This term represents the service lifetime of the products produced by the facility (not the lifetime of the facility itself). The applicant should provide and substantiate assumptions with market reports and/or field data where relevant. B. Jobs Metrics Direct construction jobsThis entry will allow applicants to list the type and quantity of direct full-time employees in construction-related jobs. Direct construction jobs are those that are billed to the project and do not include indirect or induced jobs, such as suppliers, producers of equipment or services used in the project, accounting or administrative services, end-use installers, or operating jobs at the facility but unrelated to the project. Applicants will be asked to indicate whether these construction jobs meet the wage and apprenticeship requirements. Direct operations jobsThis entry will allow applicants to list the type and quantity of direct full-time employees in operations-related jobs at the facility. Direct operations jobs are those that support the eligible manufacturing, recycling, or production activity at the facility, such as technicians, supervisors, engineers, quality control specialists, office staff, and more. In the case of re-equipped facilities, applicants will be asked to indicate both current and future operations jobs (e.g., to capture job loss, retention, or growth). June 20, 2023 982 Bulletin No. 2023–25 C. Emissions Metrics Estimated facility emissions for existing sites This entry should reflect the most recent assessment of annual emissions from the existing manufacturing, recycling, or industrial facility. Submissions should be provided in total metric tons CO 2 e (not normalized to production output) for the most recent year. For facilities with non-CO 2 emissions, these may be converted to CO 2 e using EPA’s Greenhouse Gas Equivalencies Calculator (which utilizes global warming potential from IPCC’s Fourth Assessment Report). • To estimate emissions from a manufacturing facility, applicants are expected to enter direct (Scope 1) and indirect fuel- and energy-related (Scope 2) greenhouse gas emissions information in the appropriate tabs in the Data Sheet, which are based on the EPA Greenhouse Gas Reporting Protocol and EPA’s Simplified GHG Emissions Calculator (https://www.epa.gov/ climateleadership/simplified-ghg-emissions-calculator). ○ Scope 1 emissions include emissions from fuel combustion and chemical processes. ○ Scope 2 emissions will be calculated on the basis of fuel and electricity consumption. DOE may adjust emissions factors over time to reflect anticipated changes in electricity and fuel characteristics beyond the facility’s control (e.g., grid decarbonization). • Applicants that wish to qualify on the basis of a 20% emissions reduction in a particular unit of a facility may also choose to submit current emissions associated with that unit but must still also provide facility-wide metrics. • In addition to the Data Sheet, large industrial facilities with existing GHGRP reports are expected to also submit their GHG emissions figures from the most recent calendar year, expressed in metric tons of CO 2 equivalent, as available in the FLIGHT tool (https://ghgdata.epa.gov/ghgp/). Estimated future facility emissions for new, expanded, or re-equipped facilities This entry is an estimate of the future annual emissions after the § 48C(e) project. Submissions should be provided in metric tons CO 2e . For facilities with non-CO 2 emissions, these may be converted to CO 2e using EPA’s Greenhouse Gas Equivalencies Calculator. The applicant is expected use the same methodology as in the calculation of the current facility emissions. For GHG Emissions Reduction projects, the retrofit must enable Scope 1, Scope 2, or subunit reductions of at least 20% for a project to be eligible. However, applications will be evaluated on their combined Scope 1 and Scope 2 impacts facility wide. Emissions reduction (%) (Greenhouse Gas Reduction Projects only) This entry will be calculated in the Data Sheet by subtracting from 1 the ratio between the estimated future annual facility emissions, after the retrofit, and the current annual facility emissions. The reduction must be greater than 20% in Scope 1, Scope 2, or subunit emissions for a project to be eligible. However, applications will be evaluated on their combined Scope 1 and Scope 2 impacts facility-wide. Lifecycle analysis, well- to-gate lifecycle emissions rate, and other product details (Clean Energy Manufacturing and Recycling Projects only) For certain technologies, emissions impacts of the ultimate product may vary significantly based on their ultimate use. For instance, electric vehicle batteries can have very different impacts on the basis of their application and specifications (e.g., vehicle class, lifetime, and range). The Data Sheet will contain default assumptions for all of these figures. However, in many cases, applicants will have an opportunity to enter an alternative figure and justify that in the application narrative. Manufacturers of equipment to refine, blend, or electrolyze renewable and low-carbon and low- emissions fuels, chemicals, and products (§ 48C(c)(1)(A)(i)(V)) will be asked to submit product well-to-gate Lifecycle Analyses (LCAs) in the 48C Application Data Sheet. Assumptions will be provided for many common products, but the applicant may also use a methodology associated with related tax credits (e.g., the § 45V and § 40B tax credit programs), Argonne National Lab’s GREET Model (https://greet.es.anl.gov), or a comparable industry methodology, to calculate an alternative and justify that in the application narrative. Process changes (Greenhouse Gas Reduction Projects only) Select whether the retrofit involved energy efficiency, electrification, LCFFES, material efficiency or substitution, CCUS, others, or multiple approaches. Bulletin No. 2023–25 983 June 20, 2023 D. Technological or Cost Advantage The 48C Application Data Sheet requires applicants to identify their technological or cost advantage over competitors with respect to the most relevant figure of merit. Ideally this is an apples-to-apples comparison between similar property of similar function. For example, a wind blade manufacturer might compare the performance and cost of the proposed blade manufacturing to current com- mercially manufactured blades. For a GHG reduction project that involves a carbon capture retrofit, a manufacturer might compare the performance and cost of their proposed carbon capture system to installed carbon capture systems elsewhere in the market. Although high level metrics such as levelized costs can capture this cost advantage, applicants are encouraged to select a lower-level metric (i.e., $/W, $/Unit, and efficiency) and later discuss the impact this granular cost advantage has upon the levelized cost. If the applicant’s manufactured property has multiple advantages over currently manufactured property, the applicant should select and quantify the most significant advantage in the 48C Application Data Spreadsheet while discussing all technological and cost advan- tages in their narrative. E. Levelized Cost The 48C Application Data Sheet requires applicants to identify their levelized cost of energy and/or emissions abatement, where applicable. The levelized cost of energy (LCOE) and levelized cost of emissions abatement (LCEA) are measures of the average net present cost of advanced energy property over its deployed lifetime. LCOE or LCEA is required only for Clean Energy Manufacturing and Recycling facilities that produce equipment to generate, store, or avoid energy or GHG emissions, and is not relevant for direct green- house gas reduction retrofits or critical material projects. The LCOE/LCEA calculation should assume that the facility’s products are part of a final clean energy installation and, where appropriate, be based on the financial and resource assumptions provided in the 48C Application Data Sheet or the suggested tools below. The 48C Application Data Sheet will provide stock information, such as inflation rates, taxes and insurance, and depreciation. LCOE should be expressed in nominal terms and should not include any federal, state, or other financial incentives. Further, plant and related cost values and prices of commodity fuels or feedstocks used in the calculation should reflect current national wholesale averages where possible. The following information should be provided as documentation: • Brief description of the methodology used as the basis for the calculation. This methodology should be a commonly accepted industry standard. • Identification and brief rationale for the source of key values used in the calculation, including capital or first costs, operating and maintenance costs, prices of commodity fuels or feedstocks, and carbon emissions associated with the operation of the end-use energy product. • Justification for any use of a resource-related parameter (e.g., capacity factor) different than the national averages provided. • In the case of LCEA, identification and brief rationale for the key values associated with the baseline energy mix, including the cost of generation and carbon emissions. • Explanation of any factors impacting the levelized cost that could not be quantified and included in the calculation, and their potential directional effect on the resulting cost (i.e., increase or decrease). • Explanation of any relationship between the cost of the manufactured property and the performance of the end use energy product. • If possible, an “unimproved” levelized cost calculation that does not reflect the input of the manufactured property (e.g., relies on the competitive standard of the day), based on the same financial and resource assumptions used in the “improved” calculation. Suggested LCOE Tools: • System Advisor Model (https://sam.nrel.gov): The National Renewable Energy Laboratory (NREL), in conjunction with Sandia National Laboratory and in partnership with DOE’s Solar Program developed the System Advisor Model (SAM). The model evaluates several types of financing (from residential to utility-scale) and a variety of technology-specific cost models for several technologies, including solar photovoltaics, concentrated solar power, solar water heating, wind, geothermal, battery storage, and marine energy. • Simple Levelized Cost of Energy (LCOE) Calculator (https://www.nrel.gov/analysis/tech-lcoe.html): The NREL Energy Analysis team’s LCOE calculator allows the comparison of capital costs, operations and maintenance, performance, and fuel costs. This does not include more complex financial metrics, discount rates, degradation costs, or other inputs needed for a full LCOE. For more detailed analysis, projects should use the System Advisor Model above. June 20, 2023 984 Bulletin No. 2023–25 • Hydrogen Financial Analysis Scenario Tool (https://www.nrel.gov/hydrogen/h2fast.html): The Hydrogen Financial Analysis Scenario Tool, H2FAST, provides a quick and convenient in-depth financial analysis for hydrogen and nonhydrogen systems and services. H2FAST is available as a downloadable Excel spreadsheet. The model uses a generally accepted accounting principles analysis framework and provides annual projections of income statements, cash flow statements, and balance sheets. If the applicant chooses to provide an LCOE or LCEA value for the closest comparable end use energy product from a published study, the following information should be provided as documentation: • Explanation of why a value either could not be calculated or was not appropriate to calculate for the end-use energy product. • Brief description of the methodology used in the cited study. • Identification of key assumptions used in the study, including the year basis for which the cost is reported (if the cost is reported in real terms; e.g., $2011), the year of costs and prices of fuel commodities, the year to which the end cost value is referenced (e.g., could be a future year), the extent of technology improvement assumed for the comparable end use energy product, the regional extent of the baseline assumed (e.g., global, the United States, or a region of United States), the carbon emissions asso- ciated with the baseline energy mix and the end-use energy product, the key financial assumptions (e.g., interest rates, taxes, and incentives included), and the resource-related parameters (e.g., capacity factors). • Explanation of how the above assumptions differ from those provided above for guiding the calculation of the cost of abatement, and the potential directional effect of these differences on the study’s cost value (i.e., if the aforementioned assumptions required for cost of abatement calculation had been used, explain whether the study’s cost value likely have increased or decreased). VI. Section 48C(e) Application Appendix Files In the § 48C(e) application stage, the applicant should include such appendices as are applicable to the project. In addition to items specifically requested in Section III and the 48C Application Data Sheet, examples of appropriate appendix materials include: • Copy of internal or external engineering reports. An example would be a front-end engineering and design (FEED) study for an industrial retrofit project. • Copy of site plan, together with evidence that applicant owns or controls a site. Examples of evidence would include a deed, or an executed contract to purchase or lease the site. • Lists of all federal, state, and local permits, including environmental authorizations or reviews, necessary to commence construction. • Information supporting applicant’s conclusion that the site is fully acceptable as the project site for a qualifying advanced energy project and for its intended use. • Applicant expressions of interest or commitment letters from equity and debt financing sources. • Expressions of interest or commitment letters from potential customers. • Project diagrams e.g., process flow diagrams. • Financial statements. • Off-take agreements. • Workforce and Community Engagement Agreements, such as Good Neighbor Agreements/Community Benefits Agreements, Collective Bargaining Agreements, Project Labor Agreements or Community Workforce Agreements. • Letter of significant change in plans. VII. Questions/Comments and Informational Webinar A. Informational Webinar DOE will conduct one or more informational webinars during the application process. They will be held after the initial additional guidance is released but before the due date for the § 48C(e) application. Attendance is not mandatory and will not positively or negatively impact the review of any applicant submissions. As the webinar will be open to all applicants who wish to participate, applicants should refrain from asking questions or communicating information that would reveal confidential and/or proprietary information specific to their project. The informational webinar will be held no later than June 30, 2023. Additional information including a link for registration can be found at https://www.energy.gov/infrastructure/48C. Bulletin No. 2023–25 985 June 20, 2023 B. Questions and Comments Any questions or comments regarding the non-tax aspects of this notice can be submitted to the Department of Energy at 48CQuestions@ hq.doe.gov. DOE may post questions and answers related to this notice on the eXCHANGE portal at https://48C-exchange.energy. gov (select 48C from the list of options to view questions and answers specific to the notice). Any questions or comments received under this notice are subject to public release pursuant to the Freedom of Information Act. DOE is under no obligation to respond to, or acknowledge receipt of, any questions or comments submitted under this notice and any responses provided do not constitute legal advice provided by either DOE or the IRS. Questions related to the eXCHANGE portal should be directed to InfrastructureExchangeSupport@hq.doe.gov. This includes ques- tions about account registration or using the portal. Questions regarding application materials, eligibility, the DOE review process, or other programmatic questions not about the portal should not be sent to this email address. June 20, 2023 986 Bulletin No. 2023–25 APPENDIX C Section 48C(e) Energy Communities Census Tracts Census tracts that have ever had, since December 31, 1999, a closed coal mine or have ever had, since December 31, 2009, a retired coal-fired electric generating unit, and directly adjoining tracts, except for census tracts with applicants that previ- ously received a § 48C credit allocation prior to the date of enactment of the IRA. State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type AlabamaBaldwin County1003010100Directly adjoining AlabamaBibb County1007010001Mine closure, Directly adjoining AlabamaBibb County1007010005Directly adjoining AlabamaBibb County1007010006Mine closure, Directly adjoining AlabamaBibb County1007010007Directly adjoining AlabamaBibb County1007010008Mine closure, Directly adjoining AlabamaBibb County1007010009Directly adjoining AlabamaBibb County1007010010Directly adjoining AlabamaBibb County1007010011Directly adjoining AlabamaBlount County1009050104Directly adjoining AlabamaBlount County1009050200Directly adjoining AlabamaBlount County1009050502Directly adjoining AlabamaBlount County1009050601Directly adjoining AlabamaBlount County1009050603Directly adjoining AlabamaBlount County1009050701Directly adjoining AlabamaBlount County1009050702Mine closure AlabamaCherokee County1019955701Directly adjoining AlabamaCherokee County1019956101Directly adjoining AlabamaChilton County1021060404Directly adjoining AlabamaClarke County1025957901Directly adjoining AlabamaClarke County1025957902Directly adjoining AlabamaClarke County1025958003Directly adjoining AlabamaColbert County1033020500Directly adjoining AlabamaColbert County1033020600Directly adjoining AlabamaColbert County1033020901Directly adjoining AlabamaColbert County1033020902Generating unit retirement AlabamaColbert County1033021000Directly adjoining AlabamaCullman County1043965501Directly adjoining AlabamaCullman County1043965502Directly adjoining AlabamaCullman County1043965600Directly adjoining AlabamaCullman County1043965700Mine closure, Directly adjoining AlabamaDeKalb County1049960102Directly adjoining AlabamaDeKalb County1049960200Directly adjoining AlabamaFayette County1057020000Directly adjoining AlabamaFayette County1057020100Directly adjoining AlabamaFayette County1057020300Directly adjoining AlabamaFayette County1057020400Mine closure, Directly adjoining AlabamaFranklin County1059973100Directly adjoining Bulletin No. 2023–25 987 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type AlabamaFranklin County1059973702Directly adjoining AlabamaFranklin County1059973703Directly adjoining AlabamaJackson County1071950101Directly adjoining AlabamaJackson County1071950102Mine closure, Directly adjoining AlabamaJackson County1071950200Directly adjoining AlabamaJackson County1071950301Mine closure, Directly adjoining AlabamaJackson County1071950302Generating unit retirement, Directly adjoining AlabamaJackson County1071950400Directly adjoining AlabamaJackson County1071950601Directly adjoining AlabamaJackson County1071950901Directly adjoining AlabamaJackson County1071951000Mine closure, Directly adjoining AlabamaJackson County1071951101Directly adjoining AlabamaJefferson County1073011206Directly adjoining AlabamaJefferson County1073011301Directly adjoining AlabamaJefferson County1073011303Directly adjoining AlabamaJefferson County1073011304Mine closure, Directly adjoining AlabamaJefferson County1073011401Directly adjoining AlabamaJefferson County1073011402Mine closure, Directly adjoining AlabamaJefferson County1073011500Directly adjoining AlabamaJefferson County1073011600Mine closure, Directly adjoining AlabamaJefferson County1073011704Mine closure, Directly adjoining AlabamaJefferson County1073011706Directly adjoining AlabamaJefferson County1073011707Directly adjoining AlabamaJefferson County1073011708Directly adjoining AlabamaJefferson County1073011710Directly adjoining AlabamaJefferson County1073012001Directly adjoining AlabamaJefferson County1073012103Directly adjoining AlabamaJefferson County1073012104Mine closure, Directly adjoining AlabamaJefferson County1073012200Directly adjoining AlabamaJefferson County1073012302Mine closure, Directly adjoining AlabamaJefferson County1073012304Directly adjoining AlabamaJefferson County1073012307Directly adjoining AlabamaJefferson County1073012403Directly adjoining AlabamaJefferson County1073012500Directly adjoining AlabamaJefferson County1073014001Directly adjoining AlabamaJefferson County1073014002Directly adjoining AlabamaJefferson County1073014104Directly adjoining AlabamaJefferson County1073014106Mine closure, Directly adjoining AlabamaJefferson County1073014107Directly adjoining AlabamaJefferson County1073014207Directly adjoining AlabamaLamar County1075030000Mine closure AlabamaLamar County1075030101Directly adjoining AlabamaLamar County1075030102Directly adjoining June 20, 2023 988 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type AlabamaLauderdale County1077011200Directly adjoining AlabamaMarion County1093964001Mine closure, Directly adjoining AlabamaMarion County1093964002Directly adjoining AlabamaMarion County1093964100Directly adjoining AlabamaMarion County1093964300Directly adjoining AlabamaMarion County1093964401Directly adjoining AlabamaMarion County1093964402Directly adjoining AlabamaMarion County1093964500Mine closure, Directly adjoining AlabamaMarion County1093964600Directly adjoining AlabamaMarion County1093964701Directly adjoining AlabamaMarion County1093964702Mine closure, Directly adjoining AlabamaMobile County1097005702Directly adjoining AlabamaMobile County1097005800Generating unit retirement AlabamaMobile County1097005900Directly adjoining AlabamaMobile County1097006000Directly adjoining AlabamaShelby County1117030337Directly adjoining AlabamaShelby County1117030350Directly adjoining AlabamaShelby County1117030405Directly adjoining AlabamaShelby County1117030406Directly adjoining AlabamaShelby County1117030407Directly adjoining AlabamaShelby County1117030408Mine closure, Directly adjoining AlabamaShelby County1117030607Directly adjoining AlabamaShelby County1117030610Directly adjoining AlabamaShelby County1117030611Mine closure, Directly adjoining AlabamaShelby County1117030613Directly adjoining AlabamaTuscaloosa County1125010101Directly adjoining AlabamaTuscaloosa County1125010102Mine closure, Directly adjoining AlabamaTuscaloosa County1125010104Directly adjoining AlabamaTuscaloosa County1125010105Directly adjoining AlabamaTuscaloosa County1125010203Directly adjoining AlabamaTuscaloosa County1125010500Directly adjoining AlabamaTuscaloosa County1125010601Mine closure, Directly adjoining AlabamaTuscaloosa County1125010603Directly adjoining AlabamaTuscaloosa County1125010604Directly adjoining AlabamaTuscaloosa County1125010703Directly adjoining AlabamaTuscaloosa County1125010706Mine closure, Directly adjoining AlabamaTuscaloosa County1125010707Directly adjoining AlabamaTuscaloosa County1125010802Directly adjoining AlabamaTuscaloosa County1125010803Directly adjoining AlabamaTuscaloosa County1125010804Directly adjoining AlabamaWalker County1127020100Mine closure, Directly adjoining AlabamaWalker County1127020200Directly adjoining AlabamaWalker County1127020302Directly adjoining Bulletin No. 2023–25 989 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type AlabamaWalker County1127020400Directly adjoining AlabamaWalker County1127020600Directly adjoining AlabamaWalker County1127020700Directly adjoining AlabamaWalker County1127020801Directly adjoining AlabamaWalker County1127020802Mine closure, Directly adjoining AlabamaWalker County1127020900Mine closure, Directly adjoining AlabamaWalker County1127021000Mine closure, Directly adjoining AlabamaWalker County1127021100Mine closure, Directly adjoining AlabamaWalker County1127021200Mine closure, Directly adjoining AlabamaWalker County1127021300Mine closure, Directly adjoining AlabamaWalker County1127021400Mine closure, Directly adjoining AlabamaWalker County1127021500Mine closure, Generating unit retirement, Directly adjoining AlabamaWalker County1127021600Mine closure, Directly adjoining AlabamaWalker County1127021700Mine closure, Directly adjoining AlabamaWalker County1127021800Mine closure, Directly adjoining AlabamaWalker County1127021900Mine closure, Directly adjoining AlabamaWashington County1129044000Directly adjoining AlabamaWashington County1129044100Generating unit retirement AlabamaWashington County1129044200Directly adjoining AlabamaWashington County1129044300Directly adjoining AlabamaWinston County1133965501Directly adjoining AlabamaWinston County1133965502Directly adjoining AlabamaWinston County1133965503Directly adjoining AlabamaWinston County1133965601Mine closure, Directly adjoining AlabamaWinston County1133965602Directly adjoining AlabamaWinston County1133965700Directly adjoining AlabamaWinston County1133965800Mine closure, Directly adjoining AlabamaWinston County1133965900Mine closure, Directly adjoining ArizonaApache County4001970201Directly adjoining ArizonaApache County4001970300Directly adjoining ArizonaApache County4001970502Directly adjoining ArizonaCoconino County4005001500Directly adjoining ArizonaCoconino County4005002000Directly adjoining ArizonaCoconino County4005002101Directly adjoining ArizonaCoconino County4005002102Directly adjoining ArizonaCoconino County4005942201Directly adjoining ArizonaCoconino County4005942202Generating unit retirement ArizonaMohave County4015950103Directly adjoining ArizonaMohave County4015951404Directly adjoining ArizonaMohave County4015951601Directly adjoining ArizonaMohave County4015951602Directly adjoining ArizonaMohave County4015951702Directly adjoining ArizonaNavajo County4017940014Directly adjoining June 20, 2023 990 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type ArizonaNavajo County4017940015Directly adjoining ArizonaNavajo County4017942300Directly adjoining ArizonaNavajo County4017960100Directly adjoining ArizonaNavajo County4017960200Directly adjoining ArizonaNavajo County4017960400Directly adjoining ArizonaNavajo County4017960500Generating unit retirement, Directly adjoining ArizonaNavajo County4017960600Directly adjoining ArizonaNavajo County4017963300Generating unit retirement, Directly adjoining ArizonaNavajo County4017963400Directly adjoining ArizonaNavajo County4017963800Directly adjoining ArizonaNavajo County4017964202Directly adjoining ArkansasCrittenden County5035030602Directly adjoining ArkansasFranklin County5047950201Directly adjoining ArkansasJohnson County5071951700Directly adjoining ArkansasJohnson County5071951800Mine closure ArkansasJohnson County5071951900Directly adjoining ArkansasJohnson County5071952000Directly adjoining ArkansasLogan County5083950100Directly adjoining ArkansasLogan County5083950200Directly adjoining ArkansasScott County5127950100Directly adjoining ArkansasSebastian County5131010102Directly adjoining ArkansasSebastian County5131010202Directly adjoining ArkansasSebastian County5131010301Directly adjoining ArkansasSebastian County5131010303Mine closure, Directly adjoining ArkansasSebastian County5131010304Mine closure, Directly adjoining CaliforniaInyo County6027000800Directly adjoining CaliforniaKern County6029000102Directly adjoining CaliforniaKern County6029000104Directly adjoining CaliforniaKern County6029000105Directly adjoining CaliforniaKern County6029000106Directly adjoining CaliforniaKern County6029000201Directly adjoining CaliforniaKern County6029000300Directly adjoining CaliforniaKern County6029000400Directly adjoining CaliforniaKern County6029000601Directly adjoining CaliforniaKern County6029000702Directly adjoining CaliforniaKern County6029000800Directly adjoining CaliforniaKern County6029000902Directly adjoining CaliforniaKern County6029000914Directly adjoining CaliforniaKern County6029003900Directly adjoining CaliforniaKern County6029004605Directly adjoining CaliforniaKern County6029005103Generating unit retirement, Directly adjoining Bulletin No. 2023–25 991 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type CaliforniaKern County6029005104Directly adjoining CaliforniaKern County6029005205Directly adjoining CaliforniaKern County6029005206Directly adjoining CaliforniaKern County6029005207Directly adjoining CaliforniaKern County6029005208Generating unit retirement, Directly adjoining CaliforniaKern County6029005300Directly adjoining CaliforniaKern County6029005410Directly adjoining CaliforniaKern County6029005509Directly adjoining CaliforniaKern County6029006500Directly adjoining CaliforniaRiverside County6065030104Directly adjoining CaliforniaRiverside County6065040101Directly adjoining CaliforniaRiverside County6065042300Directly adjoining CaliforniaSan Bernardino County6071003606Directly adjoining CaliforniaSan Bernardino County6071003609Directly adjoining CaliforniaSan Bernardino County6071003612Directly adjoining CaliforniaSan Bernardino County6071004001Directly adjoining CaliforniaSan Bernardino County6071004003Directly adjoining CaliforniaSan Bernardino County6071004004Generating unit retirement CaliforniaSan Bernardino County6071006601Directly adjoining CaliforniaSan Bernardino County6071007107Directly adjoining CaliforniaSan Bernardino County6071008901Generating unit retirement CaliforniaSan Bernardino County6071010300Directly adjoining CaliforniaSan Bernardino County6071011602Directly adjoining CaliforniaSan Bernardino County6071012500Directly adjoining CaliforniaSan Bernardino County6071025000Directly adjoining CaliforniaSan Joaquin County6077002100Directly adjoining CaliforniaSan Joaquin County6077002201Directly adjoining CaliforniaSan Joaquin County6077002202Directly adjoining CaliforniaSan Joaquin County6077002300Directly adjoining CaliforniaSan Joaquin County6077002800Generating unit retirement CaliforniaSan Joaquin County6077003700Directly adjoining CaliforniaSan Joaquin County6077003803Directly adjoining CaliforniaTulare County6107002701Directly adjoining CaliforniaTulare County6107004301Directly adjoining CaliforniaTulare County6107004500Directly adjoining ColoradoAdams County8001008802Directly adjoining ColoradoAdams County8001008901Directly adjoining ColoradoAdams County8001009001Directly adjoining ColoradoAdams County8001009003Directly adjoining ColoradoAdams County8001009004Directly adjoining ColoradoAdams County8001009103Directly adjoining ColoradoAdams County8001009104Directly adjoining ColoradoAdams County8001009307Directly adjoining June 20, 2023 992 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type ColoradoAdams County8001009553Directly adjoining ColoradoAdams County8001015000Generating unit retirement ColoradoArapahoe County8005005551Directly adjoining ColoradoArapahoe County8005005701Directly adjoining ColoradoBaca County8009964600Directly adjoining ColoradoBaca County8009964700Directly adjoining ColoradoBent County8011966702Directly adjoining ColoradoBoulder County8013012207Directly adjoining ColoradoBoulder County8013012208Directly adjoining ColoradoBoulder County8013012603Directly adjoining ColoradoBoulder County8013012701Directly adjoining ColoradoBoulder County8013012705Directly adjoining ColoradoBoulder County8013012707Generating unit retirement ColoradoBoulder County8013012708Directly adjoining ColoradoBoulder County8013012709Directly adjoining ColoradoBoulder County8013012710Directly adjoining ColoradoBoulder County8013012801Directly adjoining ColoradoBoulder County8013012802Directly adjoining ColoradoBoulder County8013012903Directly adjoining ColoradoBoulder County8013013003Directly adjoining ColoradoCostilla County8023972700Directly adjoining ColoradoCuster County8027970101Directly adjoining ColoradoCuster County8027970102Directly adjoining ColoradoDelta County8029964600Mine closure, Directly adjoining ColoradoDelta County8029964700Directly adjoining ColoradoDelta County8029964800Directly adjoining ColoradoDelta County8029965001Directly adjoining ColoradoDelta County8029965002Directly adjoining ColoradoDelta County8029965202Directly adjoining ColoradoDenver County8031001402Directly adjoining ColoradoDenver County8031001403Directly adjoining ColoradoDenver County8031001500Directly adjoining ColoradoDenver County8031004602Directly adjoining ColoradoDenver County8031004603Directly adjoining ColoradoDenver County8031015600Generating unit retirement ColoradoDenver County8031015700Directly adjoining ColoradoDolores County8033000100Directly adjoining ColoradoEl Paso County8041001500Directly adjoining ColoradoEl Paso County8041001600Directly adjoining ColoradoEl Paso County8041001700Directly adjoining ColoradoEl Paso County8041002200Directly adjoining ColoradoEl Paso County8041002300Generating unit retirement ColoradoEl Paso County8041002802Directly adjoining Bulletin No. 2023–25 993 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type ColoradoEl Paso County8041003001Directly adjoining ColoradoFremont County8043978100Directly adjoining ColoradoFremont County8043978200Directly adjoining ColoradoFremont County8043978300Mine closure ColoradoFremont County8043978400Directly adjoining ColoradoFremont County8043978500Directly adjoining ColoradoFremont County8043978600Directly adjoining ColoradoFremont County8043978800Directly adjoining ColoradoFremont County8043979001Directly adjoining ColoradoFremont County8043979002Directly adjoining ColoradoFremont County8043979100Directly adjoining ColoradoFremont County8043979200Generating unit retirement ColoradoFremont County8043979400Directly adjoining ColoradoFremont County8043980100Directly adjoining ColoradoFremont County8043980300Directly adjoining ColoradoGarfield County8045951901Directly adjoining ColoradoGarfield County8045952003Directly adjoining ColoradoGarfield County8045952100Mine closure, Directly adjoining ColoradoGunnison County8051963601Directly adjoining ColoradoGunnison County8051963800Directly adjoining ColoradoGunnison County8051963900Mine closure, Directly adjoining ColoradoHinsdale County8053973100Directly adjoining ColoradoHuerfano County8055960902Directly adjoining ColoradoJefferson County8059009806Directly adjoining ColoradoJefferson County8059009842Directly adjoining ColoradoJefferson County8059009852Directly adjoining ColoradoJefferson County8059009854Directly adjoining ColoradoJefferson County8059009855Directly adjoining ColoradoJefferson County8059009857Directly adjoining ColoradoJefferson County8059009901Generating unit retirement ColoradoJefferson County8059010001Directly adjoining ColoradoJefferson County8059980800Directly adjoining ColoradoKiowa County8061960100Directly adjoining ColoradoLa Plata County8067940400Directly adjoining ColoradoLa Plata County8067970701Mine closure ColoradoLa Plata County8067970703Directly adjoining ColoradoLa Plata County8067970705Directly adjoining ColoradoLa Plata County8067970900Directly adjoining ColoradoLa Plata County8067971000Directly adjoining ColoradoLa Plata County8067971100Directly adjoining ColoradoLas Animas County8071000100Directly adjoining ColoradoLas Animas County8071000200Directly adjoining ColoradoLas Animas County8071000300Mine closure, Directly adjoining June 20, 2023 994 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type ColoradoLas Animas County8071000400Directly adjoining ColoradoLas Animas County8071000500Generating unit retirement ColoradoLas Animas County8071000800Directly adjoining ColoradoMesa County8077001102Directly adjoining ColoradoMesa County8077001200Directly adjoining ColoradoMesa County8077001502Directly adjoining ColoradoMesa County8077001600Directly adjoining ColoradoMesa County8077001702Generating unit retirement, Directly adjoining ColoradoMesa County8077001703Directly adjoining ColoradoMesa County8077001705Directly adjoining ColoradoMesa County8077001706Directly adjoining ColoradoMesa County8077001800Mine closure, Directly adjoining ColoradoMesa County8077001900Directly adjoining ColoradoMoffat County8081000300Directly adjoining ColoradoMoffat County8081000600Mine closure, Directly adjoining ColoradoMontezuma County8083941100Directly adjoining ColoradoMontezuma County8083969000Directly adjoining ColoradoMontezuma County8083969100Directly adjoining ColoradoMontrose County8085966100Mine closure, Generating unit retirement ColoradoMontrose County8085966201Directly adjoining ColoradoMontrose County8085966202Directly adjoining ColoradoMontrose County8085966501Directly adjoining ColoradoMontrose County8085966602Directly adjoining ColoradoOuray County8091967601Directly adjoining ColoradoOuray County8091967602Directly adjoining ColoradoPitkin County8097000101Directly adjoining ColoradoPitkin County8097000102Directly adjoining ColoradoProwers County8099000100Directly adjoining ColoradoProwers County8099000200Directly adjoining ColoradoProwers County8099000300Directly adjoining ColoradoProwers County8099000600Directly adjoining ColoradoProwers County8099000700Generating unit retirement ColoradoPueblo County8101002804Directly adjoining ColoradoPueblo County8101003103Directly adjoining ColoradoPueblo County8101003104Directly adjoining ColoradoPueblo County8101003105Directly adjoining ColoradoPueblo County8101003106Generating unit retirement ColoradoPueblo County8101003200Directly adjoining ColoradoRio Blanco County8103951100Directly adjoining ColoradoRio Blanco County8103951200Directly adjoining ColoradoRoutt County8107000100Directly adjoining ColoradoRoutt County8107000200Directly adjoining Bulletin No. 2023–25 995 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type ColoradoRoutt County8107000300Mine closure, Directly adjoining ColoradoRoutt County8107000400Directly adjoining ColoradoRoutt County8107000500Directly adjoining ColoradoRoutt County8107000800Directly adjoining ColoradoSaguache County8109977600Directly adjoining ColoradoSan Juan County8111972600Directly adjoining ColoradoSan Miguel County8113968103Directly adjoining ColoradoSan Miguel County8113968200Directly adjoining ColoradoTeller County8119010203Directly adjoining ConnecticutFairfield County9001070400Directly adjoining ConnecticutFairfield County9001070500Directly adjoining ConnecticutFairfield County9001070600Generating unit retirement ConnecticutFairfield County9001070900Directly adjoining ConnecticutFairfield County9001071200Directly adjoining ConnecticutFairfield County9001071300Directly adjoining ConnecticutFairfield County9001071600Directly adjoining ConnecticutFairfield County9001073900Directly adjoining ConnecticutFairfield County9001074000Directly adjoining ConnecticutFairfield County9001074400Directly adjoining ConnecticutFairfield County9001257200Directly adjoining ConnecticutNew London County9011693600Directly adjoining ConnecticutNew London County9011693700Directly adjoining ConnecticutNew London County9011695201Directly adjoining ConnecticutNew London County9011701200Directly adjoining ConnecticutNew London County9011870501Directly adjoining ConnecticutNew London County9011870502Generating unit retirement DelawareNew Castle County10003990100Directly adjoining DelawareSussex County10005050601Directly adjoining DelawareSussex County10005050604Directly adjoining DelawareSussex County10005050703Directly adjoining DelawareSussex County10005051308Directly adjoining DelawareSussex County10005051400Directly adjoining DelawareSussex County10005051501Directly adjoining DelawareSussex County10005051502Generating unit retirement DelawareSussex County10005051702Directly adjoining District of ColumbiaDistrict of Columbia11001007301Directly adjoining District of ColumbiaDistrict of Columbia11001010900Directly adjoining FloridaBay County12005000201Directly adjoining FloridaBay County12005000203Directly adjoining FloridaBay County12005000204Generating unit retirement FloridaBay County12005000402Directly adjoining FloridaBay County12005001403Directly adjoining FloridaBay County12005001404Directly adjoining June 20, 2023 996 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type FloridaBay County12005001501Directly adjoining FloridaBay County12005002500Directly adjoining FloridaBay County12005002609Directly adjoining FloridaBay County12005002703Directly adjoining FloridaBay County12005002706Directly adjoining FloridaBay County12005002709Directly adjoining FloridaBay County12005002710Directly adjoining FloridaCalhoun County12013010100Directly adjoining FloridaCitrus County12017450305Directly adjoining FloridaCitrus County12017450401Directly adjoining FloridaCitrus County12017450402Generating unit retirement FloridaCitrus County12017450501Directly adjoining FloridaCitrus County12017990000Directly adjoining FloridaDuval County12031000101Directly adjoining FloridaDuval County12031010101Directly adjoining FloridaDuval County12031010104Generating unit retirement FloridaDuval County12031010105Directly adjoining FloridaDuval County12031010106Directly adjoining FloridaDuval County12031010202Generating unit retirement FloridaDuval County12031010203Directly adjoining FloridaDuval County12031010204Directly adjoining FloridaDuval County12031010307Directly adjoining FloridaDuval County12031010402Directly adjoining FloridaDuval County12031014601Directly adjoining FloridaDuval County12031014703Directly adjoining FloridaGadsden County12039020400Directly adjoining FloridaHillsborough County12057013604Directly adjoining FloridaHillsborough County12057013801Generating unit retirement FloridaHillsborough County12057013802Directly adjoining FloridaHillsborough County12057013803Directly adjoining FloridaHillsborough County12057013804Directly adjoining FloridaHillsborough County12057014106Directly adjoining FloridaHillsborough County12057014117Directly adjoining FloridaHillsborough County12057014119Directly adjoining FloridaHillsborough County12057990000Directly adjoining FloridaJackson County12063210901Generating unit retirement FloridaJackson County12063210902Directly adjoining FloridaJackson County12063211000Directly adjoining FloridaLevy County12075970700Directly adjoining FloridaLiberty County12077950202Directly adjoining FloridaMartin County12085001803Directly adjoining FloridaMartin County12085001804Generating unit retirement FloridaMartin County12085001805Directly adjoining Bulletin No. 2023–25 997 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type FloridaMartin County12085001806Directly adjoining FloridaPolk County12105010300Directly adjoining FloridaPolk County12105011300Directly adjoining FloridaPolk County12105011400Directly adjoining FloridaPolk County12105011501Directly adjoining FloridaPolk County12105011502Generating unit retirement FloridaPolk County12105011605Directly adjoining FloridaPolk County12105011606Directly adjoining FloridaPolk County12105012207Directly adjoining FloridaPolk County12105012209Directly adjoining FloridaPolk County12105012304Directly adjoining FloridaWalton County12131950501Directly adjoining FloridaWalton County12131950610Directly adjoining GeorgiaBaldwin County13009970202Directly adjoining GeorgiaBaldwin County13009970301Directly adjoining GeorgiaBurke County13033950102Directly adjoining GeorgiaButts County13035150102Directly adjoining GeorgiaCarroll County13045910800Directly adjoining GeorgiaChatham County13051010601Directly adjoining GeorgiaChatham County13051010603Directly adjoining GeorgiaChatham County13051010701Generating unit retirement, Directly adjoining GeorgiaChatham County13051010702Directly adjoining GeorgiaChatham County13051010703Directly adjoining GeorgiaChatham County13051010704Directly adjoining GeorgiaChatham County13051010811Directly adjoining GeorgiaChatham County13051980000Directly adjoining GeorgiaChattooga County13055010600Directly adjoining GeorgiaCobb County13067031213Directly adjoining GeorgiaCobb County13067031214Generating unit retirement GeorgiaCobb County13067031215Directly adjoining GeorgiaCobb County13067031314Directly adjoining GeorgiaCoweta County13077170101Generating unit retirement GeorgiaCoweta County13077170102Directly adjoining GeorgiaCoweta County13077170200Directly adjoining GeorgiaCoweta County13077170303Directly adjoining GeorgiaCoweta County13077170304Directly adjoining GeorgiaDougherty County13095000101Directly adjoining GeorgiaDougherty County13095000102Directly adjoining GeorgiaDougherty County13095000200Directly adjoining GeorgiaDougherty County13095010302Directly adjoining GeorgiaDougherty County13095010602Directly adjoining GeorgiaDougherty County13095010900Directly adjoining GeorgiaDougherty County13095011000Generating unit retirement June 20, 2023 998 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type GeorgiaDougherty County13095011200Generating unit retirement GeorgiaDougherty County13095011300Directly adjoining GeorgiaDougherty County13095011600Directly adjoining GeorgiaEffingham County13103030303Directly adjoining GeorgiaEffingham County13103030306Directly adjoining GeorgiaEffingham County13103030307Directly adjoining GeorgiaEffingham County13103030308Directly adjoining GeorgiaEffingham County13103030309Generating unit retirement, Directly adjoining GeorgiaFloyd County13115000300Directly adjoining GeorgiaFloyd County13115000402Directly adjoining GeorgiaFloyd County13115001200Directly adjoining GeorgiaFloyd County13115001301Directly adjoining GeorgiaFloyd County13115001302Directly adjoining GeorgiaFloyd County13115001400Generating unit retirement GeorgiaFloyd County13115002000Directly adjoining GeorgiaFloyd County13115002100Directly adjoining GeorgiaFulton County13121008701Directly adjoining GeorgiaFulton County13121008801Directly adjoining GeorgiaFulton County13121008802Directly adjoining GeorgiaFulton County13121008903Directly adjoining GeorgiaFulton County13121010402Directly adjoining GeorgiaHancock County13141480300Directly adjoining GeorgiaJasper County13159010503Directly adjoining GeorgiaJones County13169030101Directly adjoining GeorgiaJones County13169030200Directly adjoining GeorgiaLee County13177020101Directly adjoining GeorgiaMitchell County13205090100Directly adjoining GeorgiaMonroe County13207050101Directly adjoining GeorgiaMonroe County13207050102Generating unit retirement GeorgiaMonroe County13207050200Directly adjoining GeorgiaMonroe County13207050302Directly adjoining GeorgiaPutnam County13237960101Directly adjoining GeorgiaPutnam County13237960301Directly adjoining GeorgiaPutnam County13237960302Generating unit retirement GeorgiaWorth County13321950100Directly adjoining GeorgiaWorth County13321950201Directly adjoining GeorgiaWorth County13321950500Directly adjoining HawaiiHonolulu County15003008502Directly adjoining HawaiiHonolulu County15003008610Directly adjoining HawaiiHonolulu County15003980300Generating unit retirement HawaiiHonolulu County15003990001Directly adjoining IllinoisAdams County17001010200Directly adjoining IllinoisBond County17005951200Directly adjoining Bulletin No. 2023–25 999 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type IllinoisBond County17005951400Directly adjoining IllinoisBrown County17009970400Directly adjoining IllinoisBureau County17011965000Directly adjoining IllinoisBureau County17011965500Directly adjoining IllinoisCalhoun County17013951200Directly adjoining IllinoisCass County17017960100Directly adjoining IllinoisCass County17017960200Directly adjoining IllinoisCass County17017960300Directly adjoining IllinoisChampaign County17019010400Directly adjoining IllinoisChampaign County17019010702Directly adjoining IllinoisClark County17023060100Directly adjoining IllinoisClark County17023060400Directly adjoining IllinoisClay County17025971900Directly adjoining IllinoisCook County17031301600Directly adjoining IllinoisCook County17031301702Directly adjoining IllinoisCook County17031301801Directly adjoining IllinoisCook County17031301803Directly adjoining IllinoisCook County17031310200Directly adjoining IllinoisCook County17031310300Directly adjoining IllinoisCook County17031310400Directly adjoining IllinoisCook County17031310500Directly adjoining IllinoisCook County17031310600Directly adjoining IllinoisCook County17031310700Directly adjoining IllinoisCook County17031310800Directly adjoining IllinoisCook County17031310900Directly adjoining IllinoisCook County17031330200Directly adjoining IllinoisCook County17031520100Directly adjoining IllinoisCook County17031520400Directly adjoining IllinoisCook County17031520500Directly adjoining IllinoisCook County17031550100Directly adjoining IllinoisCook County17031560100Directly adjoining IllinoisCook County17031570100Directly adjoining IllinoisCook County17031570200Directly adjoining IllinoisCook County17031580200Directly adjoining IllinoisCook County17031580300Directly adjoining IllinoisCook County17031600600Directly adjoining IllinoisCook County17031600700Directly adjoining IllinoisCook County17031814200Directly adjoining IllinoisCook County17031825700Directly adjoining IllinoisCook County17031830500Generating unit retirement IllinoisCook County17031840200Directly adjoining IllinoisCook County17031840300Directly adjoining IllinoisCook County17031840400Directly adjoining June 20, 2023 1000 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type IllinoisCook County17031840800Directly adjoining IllinoisCook County17031841100Directly adjoining IllinoisCook County17031841200Directly adjoining IllinoisCook County17031841300Directly adjoining IllinoisCook County17031841900Directly adjoining IllinoisCook County17031843200Generating unit retirement IllinoisCook County17031843500Directly adjoining IllinoisCrawford County17033880100Generating unit retirement IllinoisCrawford County17033880200Directly adjoining IllinoisCrawford County17033880300Directly adjoining IllinoisCrawford County17033880500Directly adjoining IllinoisCrawford County17033880600Directly adjoining IllinoisEdgar County17045070500Directly adjoining IllinoisEdwards County17047956900Directly adjoining IllinoisEdwards County17047957000Directly adjoining IllinoisEffingham County17049950100Directly adjoining IllinoisEffingham County17049950500Directly adjoining IllinoisFayette County17051950700Directly adjoining IllinoisFranklin County17055040100Directly adjoining IllinoisFranklin County17055040200Directly adjoining IllinoisFranklin County17055040400Directly adjoining IllinoisFranklin County17055040500Directly adjoining IllinoisFranklin County17055040700Directly adjoining IllinoisFranklin County17055040800Mine closure, Directly adjoining IllinoisFranklin County17055040900Directly adjoining IllinoisFranklin County17055041000Directly adjoining IllinoisFranklin County17055041100Directly adjoining IllinoisFranklin County17055041200Directly adjoining IllinoisFulton County17057952900Directly adjoining IllinoisFulton County17057953100Directly adjoining IllinoisFulton County17057953200Directly adjoining IllinoisFulton County17057953500Directly adjoining IllinoisFulton County17057953600Directly adjoining IllinoisFulton County17057953700Generating unit retirement, Directly adjoining IllinoisFulton County17057953800Directly adjoining IllinoisFulton County17057953900Directly adjoining IllinoisGallatin County17059972700Mine closure, Directly adjoining IllinoisGallatin County17059972800Mine closure, Directly adjoining IllinoisGreene County17061973800Directly adjoining IllinoisHamilton County17065973200Directly adjoining IllinoisHancock County17067953700Directly adjoining IllinoisHancock County17067954300Directly adjoining IllinoisHardin County17069970900Directly adjoining Bulletin No. 2023–25 1001 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type IllinoisHardin County17069971000Directly adjoining IllinoisJackson County17077010100Directly adjoining IllinoisJackson County17077010200Mine closure, Directly adjoining IllinoisJackson County17077010400Directly adjoining IllinoisJackson County17077010800Directly adjoining IllinoisJackson County17077010900Directly adjoining IllinoisJackson County17077011200Directly adjoining IllinoisJackson County17077011600Directly adjoining IllinoisJasper County17079977300Directly adjoining IllinoisJasper County17079977400Directly adjoining IllinoisJasper County17079977500Generating unit retirement IllinoisJefferson County17081050100Directly adjoining IllinoisJefferson County17081050300Mine closure, Directly adjoining IllinoisJefferson County17081050400Directly adjoining IllinoisJefferson County17081050500Directly adjoining IllinoisJefferson County17081051100Directly adjoining IllinoisJo Daviess County17085020200Directly adjoining IllinoisJohnson County17087977600Directly adjoining IllinoisJohnson County17087977700Directly adjoining IllinoisJohnson County17087977800Directly adjoining IllinoisLake County17097861701Directly adjoining IllinoisLake County17097861702Directly adjoining IllinoisLake County17097862100Directly adjoining IllinoisLake County17097862200Generating unit retirement IllinoisLake County17097862300Directly adjoining IllinoisLake County17097862401Directly adjoining IllinoisLake County17097862402Directly adjoining IllinoisLake County17097866000Directly adjoining IllinoisLake County17097990000Directly adjoining IllinoisLaSalle County17099964100Directly adjoining IllinoisLawrence County17101880800Directly adjoining IllinoisMcDonough County17109010200Directly adjoining IllinoisMcDonough County17109010300Directly adjoining IllinoisMcDonough County17109011000Directly adjoining IllinoisMcDonough County17109011100Mine closure, Directly adjoining IllinoisMadison County17119401200Directly adjoining IllinoisMadison County17119401300Directly adjoining IllinoisMadison County17119401500Directly adjoining IllinoisMadison County17119402100Directly adjoining IllinoisMadison County17119402200Directly adjoining IllinoisMadison County17119402300Directly adjoining IllinoisMadison County17119402400Generating unit retirement IllinoisMadison County17119402500Directly adjoining June 20, 2023 1002 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type IllinoisMadison County17119402600Directly adjoining IllinoisMarshall County17123961100Directly adjoining IllinoisMarshall County17123961200Directly adjoining IllinoisMarshall County17123961300Directly adjoining IllinoisMason County17125956400Directly adjoining IllinoisMason County17125956500Directly adjoining IllinoisMason County17125956600Generating unit retirement IllinoisMason County17125956700Directly adjoining IllinoisMassac County17127970100Generating unit retirement, Directly adjoining IllinoisMassac County17127970200Directly adjoining IllinoisMassac County17127970300Directly adjoining IllinoisMassac County17127970400Directly adjoining IllinoisMenard County17129010300Directly adjoining IllinoisMonroe County17133600102Directly adjoining IllinoisMonroe County17133600402Directly adjoining IllinoisMonroe County17133600502Directly adjoining IllinoisMontgomery County17135957400Directly adjoining IllinoisMontgomery County17135957600Directly adjoining IllinoisMontgomery County17135957900Directly adjoining IllinoisMontgomery County17135958000Generating unit retirement IllinoisMorgan County17137951400Generating unit retirement IllinoisMorgan County17137951500Directly adjoining IllinoisMorgan County17137951600Directly adjoining IllinoisMorgan County17137951700Directly adjoining IllinoisMorgan County17137951800Directly adjoining IllinoisMorgan County17137951900Directly adjoining IllinoisMorgan County17137952000Generating unit retirement IllinoisMorgan County17137952100Directly adjoining IllinoisMorgan County17137952200Directly adjoining IllinoisPeoria County17143000200Directly adjoining IllinoisPeoria County17143000300Directly adjoining IllinoisPeoria County17143000600Directly adjoining IllinoisPeoria County17143000900Directly adjoining IllinoisPeoria County17143004600Directly adjoining IllinoisPeoria County17143004801Directly adjoining IllinoisPeoria County17143004802Directly adjoining IllinoisPeoria County17143004901Generating unit retirement, Directly adjoining IllinoisPeoria County17143004902Directly adjoining IllinoisPeoria County17143005000Directly adjoining IllinoisPeoria County17143005100Generating unit retirement IllinoisPerry County17145030100Directly adjoining IllinoisPerry County17145030200Directly adjoining Bulletin No. 2023–25 1003 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type IllinoisPerry County17145030300Mine closure, Directly adjoining IllinoisPerry County17145030400Mine closure, Directly adjoining IllinoisPerry County17145030500Directly adjoining IllinoisPerry County17145030600Mine closure, Directly adjoining IllinoisPike County17149952400Directly adjoining IllinoisPike County17149952500Directly adjoining IllinoisPike County17149952600Directly adjoining IllinoisPike County17149952700Directly adjoining IllinoisPike County17149952800Generating unit retirement IllinoisPope County17151971200Directly adjoining IllinoisPope County17151971300Directly adjoining IllinoisPulaski County17153971000Directly adjoining IllinoisPutnam County17155954500Directly adjoining IllinoisPutnam County17155954600Generating unit retirement IllinoisRandolph County17157950500Directly adjoining IllinoisRandolph County17157950600Directly adjoining IllinoisRandolph County17157950700Mine closure, Generating unit retirement, Directly adjoining IllinoisRandolph County17157950800Directly adjoining IllinoisRandolph County17157950900Directly adjoining IllinoisRandolph County17157951000Directly adjoining IllinoisRandolph County17157951100Directly adjoining IllinoisRichland County17159977900Directly adjoining IllinoisRichland County17159978300Directly adjoining IllinoisRock Island County17161020302Directly adjoining IllinoisRock Island County17161020400Directly adjoining IllinoisRock Island County17161020600Generating unit retirement, Directly adjoining IllinoisRock Island County17161020700Directly adjoining IllinoisRock Island County17161020800Directly adjoining IllinoisRock Island County17161021400Directly adjoining IllinoisRock Island County17161024103Directly adjoining IllinoisSt. Clair County17163504002Directly adjoining IllinoisSaline County17165955100Directly adjoining IllinoisSaline County17165955500Directly adjoining IllinoisSaline County17165955600Mine closure, Directly adjoining IllinoisSaline County17165955700Mine closure, Directly adjoining IllinoisSaline County17165955800Directly adjoining IllinoisSaline County17165955900Directly adjoining IllinoisSaline County17165956000Directly adjoining IllinoisSaline County17165956100Directly adjoining IllinoisSaline County17165956200Mine closure, Directly adjoining IllinoisSangamon County17167000600Directly adjoining IllinoisSangamon County17167002400Directly adjoining June 20, 2023 1004 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type IllinoisSangamon County17167002500Directly adjoining IllinoisSangamon County17167002700Directly adjoining IllinoisSangamon County17167003000Directly adjoining IllinoisSangamon County17167003100Generating unit retirement IllinoisSangamon County17167003201Directly adjoining IllinoisSangamon County17167003203Directly adjoining IllinoisSangamon County17167003901Directly adjoining IllinoisSangamon County17167003902Directly adjoining IllinoisSchuyler County17169970100Mine closure, Directly adjoining IllinoisSchuyler County17169970200Directly adjoining IllinoisSchuyler County17169970300Directly adjoining IllinoisScott County17171970600Directly adjoining IllinoisScott County17171970700Directly adjoining IllinoisTazewell County17179020100Directly adjoining IllinoisTazewell County17179020400Directly adjoining IllinoisTazewell County17179020500Directly adjoining IllinoisTazewell County17179020800Directly adjoining IllinoisTazewell County17179020900Directly adjoining IllinoisTazewell County17179021802Directly adjoining IllinoisUnion County17181950100Directly adjoining IllinoisVermilion County17183000100Directly adjoining IllinoisVermilion County17183000200Generating unit retirement IllinoisVermilion County17183000300Directly adjoining IllinoisVermilion County17183000500Directly adjoining IllinoisVermilion County17183000600Directly adjoining IllinoisVermilion County17183000700Directly adjoining IllinoisVermilion County17183000800Directly adjoining IllinoisVermilion County17183000900Directly adjoining IllinoisVermilion County17183001300Directly adjoining IllinoisVermilion County17183010100Directly adjoining IllinoisVermilion County17183010300Generating unit retirement IllinoisVermilion County17183010400Directly adjoining IllinoisVermilion County17183010500Directly adjoining IllinoisVermilion County17183010702Directly adjoining IllinoisVermilion County17183010800Directly adjoining IllinoisWabash County17185957200Mine closure, Directly adjoining IllinoisWabash County17185957300Directly adjoining IllinoisWabash County17185957400Directly adjoining IllinoisWabash County17185957500Directly adjoining IllinoisWashington County17189950100Directly adjoining IllinoisWashington County17189950200Directly adjoining IllinoisWashington County17189950300Directly adjoining IllinoisWashington County17189950400Mine closure, Directly adjoining Bulletin No. 2023–25 1005 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type IllinoisWayne County17191954900Directly adjoining IllinoisWhite County17193958000Directly adjoining IllinoisWhite County17193958100Directly adjoining IllinoisWhite County17193958200Mine closure, Directly adjoining IllinoisWhite County17193958300Directly adjoining IllinoisWhite County17193958400Directly adjoining IllinoisWill County17197880202Directly adjoining IllinoisWill County17197880203Directly adjoining IllinoisWill County17197880426Directly adjoining IllinoisWill County17197880428Directly adjoining IllinoisWill County17197880502Directly adjoining IllinoisWill County17197880503Directly adjoining IllinoisWill County17197880508Directly adjoining IllinoisWill County17197880509Directly adjoining IllinoisWill County17197880510Directly adjoining IllinoisWill County17197880511Directly adjoining IllinoisWill County17197880602Directly adjoining IllinoisWill County17197880901Directly adjoining IllinoisWill County17197884101Generating unit retirement IllinoisWill County17197884103Directly adjoining IllinoisWilliamson County17199020100Mine closure, Directly adjoining IllinoisWilliamson County17199020201Directly adjoining IllinoisWilliamson County17199020202Directly adjoining IllinoisWilliamson County17199020300Directly adjoining IllinoisWilliamson County17199020600Directly adjoining IllinoisWilliamson County17199020700Directly adjoining IllinoisWilliamson County17199020801Mine closure, Directly adjoining IllinoisWilliamson County17199020802Mine closure, Directly adjoining IllinoisWilliamson County17199020900Directly adjoining IllinoisWilliamson County17199021002Directly adjoining IllinoisWilliamson County17199021200Directly adjoining IllinoisWilliamson County17199021300Directly adjoining IllinoisWilliamson County17199021400Mine closure, Generating unit retirement, Directly adjoining IndianaCass County18017950900Directly adjoining IndianaCass County18017951200Directly adjoining IndianaCass County18017951400Directly adjoining IndianaCass County18017951500Generating unit retirement IndianaCass County18017951600Directly adjoining IndianaCass County18017951700Directly adjoining IndianaClay County18021040300Directly adjoining IndianaClay County18021040400Directly adjoining IndianaClay County18021040500Mine closure, Directly adjoining IndianaClay County18021040600Mine closure, Directly adjoining June 20, 2023 1006 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type IndianaDaviess County18027954300Directly adjoining IndianaDaviess County18027954400Mine closure, Directly adjoining IndianaDaviess County18027954501Directly adjoining IndianaDaviess County18027954502Mine closure, Directly adjoining IndianaDaviess County18027954600Directly adjoining IndianaDaviess County18027954700Directly adjoining IndianaDaviess County18027954800Directly adjoining IndianaDaviess County18027954900Directly adjoining IndianaDearborn County18029080301Generating unit retirement IndianaDearborn County18029080302Directly adjoining IndianaDearborn County18029080400Directly adjoining IndianaDearborn County18029080500Directly adjoining IndianaDubois County18037953200Mine closure, Directly adjoining IndianaDubois County18037953301Directly adjoining IndianaDubois County18037953302Directly adjoining IndianaDubois County18037953400Generating unit retirement, Directly adjoining IndianaDubois County18037953500Directly adjoining IndianaDubois County18037953701Mine closure, Directly adjoining IndianaDubois County18037953702Directly adjoining IndianaDubois County18037953800Directly adjoining IndianaFloyd County18043070500Directly adjoining IndianaFloyd County18043070600Generating unit retirement IndianaFloyd County18043070700Directly adjoining IndianaFloyd County18043070801Directly adjoining IndianaFloyd County18043071104Directly adjoining IndianaFloyd County18043071200Directly adjoining IndianaGibson County18051050100Directly adjoining IndianaGibson County18051050201Directly adjoining IndianaGibson County18051050202Directly adjoining IndianaGibson County18051050300Mine closure, Directly adjoining IndianaGibson County18051050401Mine closure, Directly adjoining IndianaGibson County18051050402Mine closure, Directly adjoining IndianaGibson County18051050501Directly adjoining IndianaGibson County18051050502Directly adjoining IndianaGreene County18055954701Directly adjoining IndianaGreene County18055954702Directly adjoining IndianaGreene County18055954800Directly adjoining IndianaGreene County18055954900Mine closure, Directly adjoining IndianaGreene County18055955000Directly adjoining IndianaGreene County18055955100Directly adjoining IndianaGreene County18055955200Directly adjoining IndianaGreene County18055955300Mine closure, Directly adjoining IndianaGreene County18055955400Directly adjoining Bulletin No. 2023–25 1007 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type IndianaHarrison County18061060601Directly adjoining IndianaJasper County18073100800Generating unit retirement IndianaJasper County18073100901Directly adjoining IndianaJasper County18073101000Directly adjoining IndianaJasper County18073101200Directly adjoining IndianaKnox County18083955000Directly adjoining IndianaKnox County18083955100Mine closure, Generating unit retirement, Directly adjoining IndianaKnox County18083955201Directly adjoining IndianaKnox County18083955202Directly adjoining IndianaKnox County18083955700Directly adjoining IndianaKnox County18083955800Mine closure, Directly adjoining IndianaKnox County18083955900Directly adjoining IndianaLake County18089010203Directly adjoining IndianaLake County18089010302Directly adjoining IndianaLake County18089010304Generating unit retirement IndianaLake County18089011000Directly adjoining IndianaLake County18089020100Directly adjoining IndianaLake County18089020200Directly adjoining IndianaLake County18089020300Generating unit retirement IndianaLake County18089020400Directly adjoining IndianaLake County18089021000Directly adjoining IndianaLake County18089030100Directly adjoining IndianaLake County18089030300Directly adjoining IndianaLake County18089030400Directly adjoining IndianaLake County18089030500Directly adjoining IndianaLake County18089030700Directly adjoining IndianaLake County18089030900Directly adjoining IndianaLake County18089040100Directly adjoining IndianaLake County18089990000Directly adjoining IndianaLaPorte County18091042900Directly adjoining IndianaMartin County18101950100Directly adjoining IndianaMartin County18101950200Directly adjoining IndianaMartin County18101950300Directly adjoining IndianaMiami County18103952100Directly adjoining IndianaMiami County18103952200Directly adjoining IndianaMiami County18103952300Directly adjoining IndianaMiami County18103952400Generating unit retirement IndianaMiami County18103952500Directly adjoining IndianaMiami County18103952700Directly adjoining IndianaMontgomery County18107956800Directly adjoining IndianaMontgomery County18107956900Directly adjoining IndianaMontgomery County18107957000Generating unit retirement IndianaMontgomery County18107957200Directly adjoining June 20, 2023 1008 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type IndianaMorgan County18109510500Directly adjoining IndianaMorgan County18109510701Directly adjoining IndianaMorgan County18109510703Generating unit retirement IndianaMorgan County18109510704Directly adjoining IndianaMorgan County18109510800Directly adjoining IndianaMorgan County18109510900Directly adjoining IndianaMorgan County18109511001Directly adjoining IndianaOwen County18119955600Directly adjoining IndianaOwen County18119955701Directly adjoining IndianaOwen County18119955702Mine closure, Directly adjoining IndianaOwen County18119955900Directly adjoining IndianaParke County18121030100Directly adjoining IndianaParke County18121030200Directly adjoining IndianaParke County18121030300Directly adjoining IndianaParke County18121030401Mine closure IndianaParke County18121030402Directly adjoining IndianaPerry County18123952300Directly adjoining IndianaPerry County18123952400Directly adjoining IndianaPike County18125953900Mine closure, Directly adjoining IndianaPike County18125954000Directly adjoining IndianaPike County18125954100Mine closure, Generating unit retirement, Directly adjoining IndianaPike County18125954200Mine closure, Directly adjoining IndianaPorter County18127050302Directly adjoining IndianaPorter County18127051102Directly adjoining IndianaPorter County18127980001Directly adjoining IndianaPorter County18127980002Generating unit retirement IndianaPorter County18127990000Directly adjoining IndianaPosey County18129040100Directly adjoining IndianaPosey County18129040200Directly adjoining IndianaPosey County18129040400Directly adjoining IndianaPosey County18129040500Generating unit retirement, Directly adjoining IndianaPosey County18129040600Directly adjoining IndianaPosey County18129040700Directly adjoining IndianaPulaski County18131959100Directly adjoining IndianaPulaski County18131959200Directly adjoining IndianaPutnam County18133956100Directly adjoining IndianaPutnam County18133956600Directly adjoining IndianaSpencer County18147952701Directly adjoining IndianaSpencer County18147952702Mine closure, Directly adjoining IndianaSpencer County18147952800Directly adjoining IndianaSpencer County18147952900Directly adjoining IndianaSpencer County18147953000Directly adjoining Bulletin No. 2023–25 1009 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type IndianaSpencer County18147953100Directly adjoining IndianaStarke County18149954200Directly adjoining IndianaSullivan County18153050101Mine closure, Directly adjoining IndianaSullivan County18153050102Mine closure, Directly adjoining IndianaSullivan County18153050200Directly adjoining IndianaSullivan County18153050301Directly adjoining IndianaSullivan County18153050302Directly adjoining IndianaSullivan County18153050400Mine closure, Directly adjoining IndianaSullivan County18153050501Directly adjoining IndianaSullivan County18153050502Mine closure, Directly adjoining IndianaVanderburgh County18163010701Directly adjoining IndianaVermillion County18165020400Directly adjoining IndianaVigo County18167000300Directly adjoining IndianaVigo County18167000900Directly adjoining IndianaVigo County18167001000Directly adjoining IndianaVigo County18167010201Directly adjoining IndianaVigo County18167010202Directly adjoining IndianaVigo County18167010300Mine closure, Generating unit retirement IndianaVigo County18167010400Directly adjoining IndianaVigo County18167010601Directly adjoining IndianaVigo County18167010602Directly adjoining IndianaVigo County18167010702Mine closure, Directly adjoining IndianaVigo County18167010703Directly adjoining IndianaVigo County18167010704Directly adjoining IndianaVigo County18167011000Directly adjoining IndianaVigo County18167011202Directly adjoining IndianaWarren County18171951100Directly adjoining IndianaWarrick County18173030100Mine closure, Directly adjoining IndianaWarrick County18173030200Mine closure, Directly adjoining IndianaWarrick County18173030300Directly adjoining IndianaWarrick County18173030400Directly adjoining IndianaWarrick County18173030501Mine closure, Directly adjoining IndianaWarrick County18173030502Mine closure, Directly adjoining IndianaWarrick County18173030601Directly adjoining IndianaWarrick County18173030602Directly adjoining IndianaWarrick County18173030704Directly adjoining IndianaWarrick County18173030706Directly adjoining IndianaWarrick County18173030801Directly adjoining IowaAllamakee County19005960100Generating unit retirement, Directly adjoining IowaAllamakee County19005960200Directly adjoining IowaAllamakee County19005960400Directly adjoining IowaAllamakee County19005960500Directly adjoining June 20, 2023 1010 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type IowaCedar County19031450400Directly adjoining IowaCedar County19031450500Directly adjoining IowaClayton County19043070400Directly adjoining IowaClayton County19043070500Directly adjoining IowaDubuque County19061000100Generating unit retirement, Directly adjoining IowaDubuque County19061000300Directly adjoining IowaDubuque County19061000400Directly adjoining IowaDubuque County19061000500Directly adjoining IowaDubuque County19061000600Directly adjoining IowaDubuque County19061000701Directly adjoining IowaDubuque County19061000702Directly adjoining IowaDubuque County19061000801Directly adjoining IowaDubuque County19061001104Directly adjoining IowaDubuque County19061010103Generating unit retirement, Directly adjoining IowaDubuque County19061010104Directly adjoining IowaDubuque County19061010600Directly adjoining IowaLinn County19113000800Directly adjoining IowaLinn County19113000902Directly adjoining IowaLinn County19113001102Directly adjoining IowaLinn County19113001200Directly adjoining IowaLinn County19113001300Generating unit retirement IowaLinn County19113001400Directly adjoining IowaLinn County19113001800Directly adjoining IowaLinn County19113001900Directly adjoining IowaLinn County19113002900Directly adjoining IowaLinn County19113003003Directly adjoining IowaLinn County19113003004Generating unit retirement IowaLinn County19113003005Directly adjoining IowaLinn County19113010700Directly adjoining IowaMarion County19125030101Directly adjoining IowaMarion County19125030202Directly adjoining IowaMarion County19125030300Generating unit retirement IowaMarshall County19127950100Directly adjoining IowaMarshall County19127950400Directly adjoining IowaMarshall County19127950500Directly adjoining IowaMarshall County19127950600Directly adjoining IowaMarshall County19127950900Generating unit retirement IowaMarshall County19127951000Directly adjoining IowaMills County19129040201Directly adjoining IowaMills County19129040202Directly adjoining IowaMonona County19133960100Directly adjoining IowaMonona County19133960200Directly adjoining Bulletin No. 2023–25 1011 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type IowaMuscatine County19139050100Generating unit retirement IowaMuscatine County19139050200Directly adjoining IowaMuscatine County19139050700Directly adjoining IowaPottawattamie County19155021400Directly adjoining IowaPottawattamie County19155021602Directly adjoining IowaPottawattamie County19155031300Directly adjoining IowaPottawattamie County19155031400Directly adjoining IowaPottawattamie County19155031601Directly adjoining IowaPottawattamie County19155031602Directly adjoining IowaPottawattamie County19155031800Directly adjoining IowaPottawattamie County19155031900Generating unit retirement IowaScott County19163010103Directly adjoining IowaScott County19163010300Directly adjoining IowaScott County19163010401Directly adjoining IowaScott County19163013300Directly adjoining IowaScott County19163013400Directly adjoining IowaScott County19163013500Directly adjoining IowaScott County19163013702Generating unit retirement, Directly adjoining IowaScott County19163013705Directly adjoining IowaScott County19163013706Directly adjoining IowaWoodbury County19193003100Directly adjoining IowaWoodbury County19193003200Directly adjoining IowaWoodbury County19193003301Directly adjoining IowaWoodbury County19193003302Directly adjoining IowaWoodbury County19193003500Generating unit retirement IowaWoodbury County19193003600Directly adjoining IowaWoodbury County19193940200Directly adjoining IowaWright County19197680200Directly adjoining IowaWright County19197680500Generating unit retirement KansasAllen County20001952600Directly adjoining KansasAnderson County20003953700Directly adjoining KansasBourbon County20011955600Directly adjoining KansasBourbon County20011955700Mine closure KansasBourbon County20011955800Directly adjoining KansasBourbon County20011955900Directly adjoining KansasCherokee County20021958100Directly adjoining KansasCherokee County20021958200Directly adjoining KansasCherokee County20021958300Directly adjoining KansasCherokee County20021958400Generating unit retirement, Directly adjoining KansasCherokee County20021958500Directly adjoining KansasCherokee County20021958600Directly adjoining KansasCrawford County20037956600Directly adjoining June 20, 2023 1012 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type KansasCrawford County20037956700Directly adjoining KansasCrawford County20037957601Directly adjoining KansasDouglas County20045000100Directly adjoining KansasDouglas County20045000501Directly adjoining KansasDouglas County20045000603Directly adjoining KansasDouglas County20045000604Directly adjoining KansasDouglas County20045001400Directly adjoining KansasDouglas County20045001500Generating unit retirement, Directly adjoining KansasJefferson County20087020101Directly adjoining KansasJefferson County20087020102Directly adjoining KansasJefferson County20087020300Directly adjoining KansasLabette County20099950600Directly adjoining KansasLabette County20099950800Directly adjoining KansasLinn County20107955101Directly adjoining KansasLinn County20107955102Directly adjoining KansasLinn County20107955200Mine closure, Directly adjoining KansasMiami County20121100400Directly adjoining KansasNeosho County20133951600Directly adjoining KansasShawnee County20177000900Directly adjoining KansasShawnee County20177003002Directly adjoining KansasShawnee County20177003100Directly adjoining KansasShawnee County20177003901Generating unit retirement, Directly adjoining KansasShawnee County20177003902Directly adjoining KentuckyAnderson County21005950102Directly adjoining KentuckyBallard County21007950100Directly adjoining KentuckyBell County21013960100Mine closure, Directly adjoining KentuckyBell County21013960200Directly adjoining KentuckyBell County21013960300Mine closure, Directly adjoining KentuckyBell County21013960400Mine closure, Directly adjoining KentuckyBell County21013960500Directly adjoining KentuckyBell County21013960600Mine closure, Directly adjoining KentuckyBell County21013960700Directly adjoining KentuckyBell County21013960800Mine closure, Directly adjoining KentuckyBell County21013961100Mine closure, Directly adjoining KentuckyBoone County21015070403Directly adjoining KentuckyBoone County21015070405Directly adjoining KentuckyBoone County21015070502Directly adjoining KentuckyBoyd County21019030900Directly adjoining KentuckyBoyd County21019031001Directly adjoining KentuckyBoyd County21019031004Directly adjoining KentuckyBoyd County21019031101Directly adjoining KentuckyBoyd County21019031102Directly adjoining Bulletin No. 2023–25 1013 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type KentuckyBoyd County21019031200Directly adjoining KentuckyBoyle County21021930100Directly adjoining KentuckyBracken County21023950200Directly adjoining KentuckyBreathitt County21025920200Mine closure, Directly adjoining KentuckyBreathitt County21025920301Directly adjoining KentuckyBreathitt County21025920302Directly adjoining KentuckyBreathitt County21025920500Mine closure, Directly adjoining KentuckyBreathitt County21025920600Mine closure, Directly adjoining KentuckyBreathitt County21025920700Mine closure, Directly adjoining KentuckyBreathitt County21025920800Mine closure, Directly adjoining KentuckyBreckinridge County21027960400Directly adjoining KentuckyButler County21031930100Mine closure, Directly adjoining KentuckyButler County21031930200Directly adjoining KentuckyButler County21031930301Directly adjoining KentuckyButler County21031930302Directly adjoining KentuckyButler County21031930400Directly adjoining KentuckyButler County21031930500Mine closure, Directly adjoining KentuckyCaldwell County21033920100Directly adjoining KentuckyCaldwell County21033920302Directly adjoining KentuckyCampbell County21037051901Directly adjoining KentuckyCarter County21043960300Directly adjoining KentuckyCarter County21043960500Directly adjoining KentuckyCarter County21043960601Directly adjoining KentuckyCarter County21043960602Directly adjoining KentuckyCarter County21043960700Mine closure, Directly adjoining KentuckyChristian County21047200902Directly adjoining KentuckyChristian County21047201000Mine closure, Directly adjoining KentuckyChristian County21047201100Directly adjoining KentuckyClark County21049020103Directly adjoining KentuckyClark County21049020105Directly adjoining KentuckyClark County21049020400Directly adjoining KentuckyClark County21049020500Generating unit retirement KentuckyClark County21049020600Directly adjoining KentuckyClay County21051950100Mine closure, Directly adjoining KentuckyClay County21051950201Mine closure, Directly adjoining KentuckyClay County21051950202Mine closure, Directly adjoining KentuckyClay County21051950301Directly adjoining KentuckyClay County21051950302Mine closure, Directly adjoining KentuckyClay County21051950400Mine closure, Directly adjoining KentuckyClay County21051950500Mine closure, Directly adjoining KentuckyClay County21051950600Mine closure, Directly adjoining KentuckyCrittenden County21055930100Directly adjoining KentuckyDaviess County21059000100Directly adjoining June 20, 2023 1014 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type KentuckyDaviess County21059000200Directly adjoining KentuckyDaviess County21059000401Directly adjoining KentuckyDaviess County21059000402Directly adjoining KentuckyDaviess County21059000600Directly adjoining KentuckyDaviess County21059001300Mine closure, Directly adjoining KentuckyDaviess County21059001401Generating unit retirement KentuckyDaviess County21059001402Directly adjoining KentuckyDaviess County21059001501Directly adjoining KentuckyDaviess County21059001502Mine closure, Directly adjoining KentuckyDaviess County21059001601Directly adjoining KentuckyDaviess County21059001602Directly adjoining KentuckyDaviess County21059001701Directly adjoining KentuckyDaviess County21059001703Directly adjoining KentuckyDaviess County21059001800Mine closure, Directly adjoining KentuckyElliott County21063920101Directly adjoining KentuckyElliott County21063920102Mine closure, Directly adjoining KentuckyElliott County21063920200Mine closure, Directly adjoining KentuckyEstill County21065920100Directly adjoining KentuckyEstill County21065920400Directly adjoining KentuckyFayette County21067003701Directly adjoining KentuckyFayette County21067003918Directly adjoining KentuckyFayette County21067004007Directly adjoining KentuckyFloyd County21071920100Mine closure, Directly adjoining KentuckyFloyd County21071920200Mine closure, Directly adjoining KentuckyFloyd County21071920301Mine closure, Directly adjoining KentuckyFloyd County21071920302Mine closure, Directly adjoining KentuckyFloyd County21071920401Mine closure, Directly adjoining KentuckyFloyd County21071920402Mine closure, Directly adjoining KentuckyFloyd County21071920500Mine closure, Directly adjoining KentuckyFloyd County21071920600Mine closure, Directly adjoining KentuckyFloyd County21071920700Mine closure, Directly adjoining KentuckyFloyd County21071920801Mine closure, Directly adjoining KentuckyFloyd County21071920802Mine closure, Directly adjoining KentuckyFloyd County21071920900Mine closure, Directly adjoining KentuckyFloyd County21071921001Mine closure, Directly adjoining KentuckyFloyd County21071921002Mine closure, Directly adjoining KentuckyFranklin County21073070703Directly adjoining KentuckyFranklin County21073071001Directly adjoining KentuckyGarrard County21079970101Directly adjoining KentuckyGarrard County21079970102Directly adjoining KentuckyGrayson County21085950600Directly adjoining KentuckyGrayson County21085950700Directly adjoining KentuckyGreenup County21089040100Directly adjoining Bulletin No. 2023–25 1015 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type KentuckyGreenup County21089040202Directly adjoining KentuckyGreenup County21089040300Directly adjoining KentuckyGreenup County21089040400Mine closure, Directly adjoining KentuckyGreenup County21089040502Directly adjoining KentuckyHancock County21091960100Directly adjoining KentuckyHancock County21091960200Generating unit retirement KentuckyHancock County21091960300Directly adjoining KentuckyHarlan County21095970100Mine closure, Directly adjoining KentuckyHarlan County21095970200Mine closure, Directly adjoining KentuckyHarlan County21095970300Mine closure, Directly adjoining KentuckyHarlan County21095970400Mine closure, Directly adjoining KentuckyHarlan County21095970500Mine closure, Directly adjoining KentuckyHarlan County21095970600Mine closure, Directly adjoining KentuckyHarlan County21095970700Mine closure, Directly adjoining KentuckyHarlan County21095970800Directly adjoining KentuckyHarlan County21095970900Mine closure, Directly adjoining KentuckyHarlan County21095971000Mine closure, Directly adjoining KentuckyHarlan County21095971300Mine closure, Directly adjoining KentuckyHenderson County21101020602Directly adjoining KentuckyHenderson County21101020701Directly adjoining KentuckyHenderson County21101020703Directly adjoining KentuckyHenderson County21101020704Mine closure, Directly adjoining KentuckyHenderson County21101020800Mine closure, Directly adjoining KentuckyHenderson County21101020901Directly adjoining KentuckyHenderson County21101020902Directly adjoining KentuckyHopkins County21107970100Mine closure, Directly adjoining KentuckyHopkins County21107970200Mine closure, Directly adjoining KentuckyHopkins County21107970301Directly adjoining KentuckyHopkins County21107970302Directly adjoining KentuckyHopkins County21107970400Directly adjoining KentuckyHopkins County21107970500Mine closure, Directly adjoining KentuckyHopkins County21107970600Directly adjoining KentuckyHopkins County21107970700Mine closure, Directly adjoining KentuckyHopkins County21107970800Directly adjoining KentuckyHopkins County21107970900Directly adjoining KentuckyHopkins County21107971000Directly adjoining KentuckyHopkins County21107971100Directly adjoining KentuckyHopkins County21107971300Mine closure, Directly adjoining KentuckyJackson County21109960101Mine closure, Directly adjoining KentuckyJackson County21109960102Mine closure, Directly adjoining KentuckyJackson County21109960200Directly adjoining KentuckyJackson County21109960301Mine closure, Directly adjoining KentuckyJackson County21109960302Mine closure, Directly adjoining June 20, 2023 1016 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type KentuckyJefferson County21111000400Directly adjoining KentuckyJefferson County21111000800Directly adjoining KentuckyJefferson County21111012103Directly adjoining KentuckyJefferson County21111012407Directly adjoining KentuckyJefferson County21111012409Directly adjoining KentuckyJefferson County21111012412Directly adjoining KentuckyJefferson County21111012413Directly adjoining KentuckyJefferson County21111012503Directly adjoining KentuckyJefferson County21111012702Directly adjoining KentuckyJefferson County21111012703Generating unit retirement KentuckyJessamine County21113060402Directly adjoining KentuckyJohnson County21115960100Mine closure, Directly adjoining KentuckyJohnson County21115960200Mine closure, Directly adjoining KentuckyJohnson County21115960300Mine closure, Directly adjoining KentuckyJohnson County21115960401Mine closure, Directly adjoining KentuckyJohnson County21115960402Mine closure, Directly adjoining KentuckyJohnson County21115960500Mine closure, Directly adjoining KentuckyJohnson County21115960600Mine closure, Directly adjoining KentuckyKnott County21119960100Mine closure, Directly adjoining KentuckyKnott County21119960200Mine closure, Directly adjoining KentuckyKnott County21119960300Mine closure, Directly adjoining KentuckyKnott County21119960400Mine closure, Directly adjoining KentuckyKnott County21119960500Mine closure, Directly adjoining KentuckyKnox County21121930100Mine closure, Directly adjoining KentuckyKnox County21121930200Mine closure, Directly adjoining KentuckyKnox County21121930300Mine closure, Directly adjoining KentuckyKnox County21121930401Directly adjoining KentuckyKnox County21121930402Directly adjoining KentuckyKnox County21121930501Mine closure, Directly adjoining KentuckyKnox County21121930502Mine closure, Directly adjoining KentuckyKnox County21121930602Mine closure, Directly adjoining KentuckyKnox County21121930603Directly adjoining KentuckyKnox County21121930604Mine closure, Directly adjoining KentuckyKnox County21121930700Mine closure, Directly adjoining KentuckyLaurel County21125970100Mine closure, Directly adjoining KentuckyLaurel County21125970201Directly adjoining KentuckyLaurel County21125970202Directly adjoining KentuckyLaurel County21125970300Directly adjoining KentuckyLaurel County21125970400Directly adjoining KentuckyLaurel County21125970500Mine closure, Directly adjoining KentuckyLaurel County21125970600Directly adjoining KentuckyLaurel County21125970700Directly adjoining KentuckyLaurel County21125970800Directly adjoining Bulletin No. 2023–25 1017 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type KentuckyLaurel County21125970900Mine closure, Directly adjoining KentuckyLaurel County21125971001Directly adjoining KentuckyLaurel County21125971004Directly adjoining KentuckyLaurel County21125971101Directly adjoining KentuckyLaurel County21125971104Directly adjoining KentuckyLawrence County21127930101Generating unit retirement, Directly adjoining KentuckyLawrence County21127930102Mine closure, Directly adjoining KentuckyLawrence County21127930200Mine closure, Directly adjoining KentuckyLawrence County21127930300Mine closure, Directly adjoining KentuckyLawrence County21127930400Mine closure, Directly adjoining KentuckyLawrence County21127930500Mine closure, Directly adjoining KentuckyLee County21129950100Mine closure, Directly adjoining KentuckyLee County21129950200Mine closure, Directly adjoining KentuckyLee County21129950300Directly adjoining KentuckyLeslie County21131920101Mine closure, Directly adjoining KentuckyLeslie County21131920102Mine closure, Directly adjoining KentuckyLeslie County21131920200Mine closure, Directly adjoining KentuckyLeslie County21131920300Mine closure, Directly adjoining KentuckyLetcher County21133950100Mine closure, Directly adjoining KentuckyLetcher County21133950201Mine closure, Directly adjoining KentuckyLetcher County21133950202Mine closure, Directly adjoining KentuckyLetcher County21133950300Mine closure, Directly adjoining KentuckyLetcher County21133950401Mine closure, Directly adjoining KentuckyLetcher County21133950403Mine closure, Directly adjoining KentuckyLetcher County21133950404Mine closure, Directly adjoining KentuckyLetcher County21133950500Mine closure, Directly adjoining KentuckyLetcher County21133950601Mine closure, Directly adjoining KentuckyLetcher County21133950602Mine closure, Directly adjoining KentuckyLewis County21135930300Directly adjoining KentuckyLogan County21141960200Directly adjoining KentuckyMcCracken County21145031401Directly adjoining KentuckyMcCracken County21145031501Generating unit retirement, Directly adjoining KentuckyMcCracken County21145031502Directly adjoining KentuckyMcCreary County21147960100Directly adjoining KentuckyMcCreary County21147960200Directly adjoining KentuckyMcCreary County21147960301Directly adjoining KentuckyMcCreary County21147960302Directly adjoining KentuckyMcCreary County21147960401Directly adjoining KentuckyMcCreary County21147960402Mine closure, Directly adjoining KentuckyMcLean County21149970100Directly adjoining KentuckyMcLean County21149970200Mine closure, Directly adjoining KentuckyMcLean County21149970500Mine closure, Directly adjoining June 20, 2023 1018 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type KentuckyMadison County21151010101Directly adjoining KentuckyMadison County21151010104Directly adjoining KentuckyMagoffin County21153970100Mine closure, Directly adjoining KentuckyMagoffin County21153970201Directly adjoining KentuckyMagoffin County21153970202Directly adjoining KentuckyMagoffin County21153970300Mine closure, Directly adjoining KentuckyMagoffin County21153970400Mine closure, Directly adjoining KentuckyMartin County21159950100Mine closure, Directly adjoining KentuckyMartin County21159950201Mine closure, Directly adjoining KentuckyMartin County21159950202Mine closure, Directly adjoining KentuckyMartin County21159950300Mine closure, Directly adjoining KentuckyMason County21161960100Directly adjoining KentuckyMenifee County21165960100Directly adjoining KentuckyMercer County21167960100Directly adjoining KentuckyMercer County21167960400Directly adjoining KentuckyMercer County21167960500Generating unit retirement KentuckyMorgan County21175950100Mine closure, Directly adjoining KentuckyMorgan County21175950200Directly adjoining KentuckyMorgan County21175950300Directly adjoining KentuckyMorgan County21175950400Mine closure, Directly adjoining KentuckyMorgan County21175950500Directly adjoining KentuckyMuhlenberg County21177960100Mine closure, Directly adjoining KentuckyMuhlenberg County21177960201Directly adjoining KentuckyMuhlenberg County21177960202Generating unit retirement, Directly adjoining KentuckyMuhlenberg County21177960300Mine closure, Directly adjoining KentuckyMuhlenberg County21177960400Mine closure, Directly adjoining KentuckyMuhlenberg County21177960500Directly adjoining KentuckyMuhlenberg County21177960600Mine closure, Directly adjoining KentuckyMuhlenberg County21177960700Generating unit retirement, Directly adjoining KentuckyMuhlenberg County21177960800Directly adjoining KentuckyMuhlenberg County21177960900Directly adjoining KentuckyOhio County21183920100Mine closure, Directly adjoining KentuckyOhio County21183920200Mine closure, Directly adjoining KentuckyOhio County21183920300Directly adjoining KentuckyOhio County21183920400Directly adjoining KentuckyOhio County21183920501Directly adjoining KentuckyOhio County21183920502Mine closure, Directly adjoining KentuckyOhio County21183920600Mine closure, Directly adjoining KentuckyOhio County21183920700Mine closure, Directly adjoining KentuckyOwsley County21189930100Mine closure, Directly adjoining KentuckyOwsley County21189930200Mine closure, Directly adjoining KentuckyPendleton County21191930101Directly adjoining Bulletin No. 2023–25 1019 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type KentuckyPerry County21193970300Mine closure, Directly adjoining KentuckyPerry County21193970400Mine closure, Directly adjoining KentuckyPerry County21193970501Mine closure, Directly adjoining KentuckyPerry County21193970502Directly adjoining KentuckyPerry County21193970601Mine closure, Directly adjoining KentuckyPerry County21193970602Directly adjoining KentuckyPerry County21193970700Mine closure, Directly adjoining KentuckyPerry County21193970800Mine closure, Directly adjoining KentuckyPerry County21193970900Mine closure, Directly adjoining KentuckyPerry County21193971000Mine closure, Directly adjoining KentuckyPike County21195930100Mine closure, Directly adjoining KentuckyPike County21195930201Mine closure, Directly adjoining KentuckyPike County21195930202Mine closure, Directly adjoining KentuckyPike County21195930301Directly adjoining KentuckyPike County21195930302Directly adjoining KentuckyPike County21195930400Mine closure, Directly adjoining KentuckyPike County21195930500Mine closure, Directly adjoining KentuckyPike County21195930600Mine closure, Directly adjoining KentuckyPike County21195930700Mine closure, Directly adjoining KentuckyPike County21195930800Mine closure, Directly adjoining KentuckyPike County21195930900Mine closure, Directly adjoining KentuckyPike County21195931000Mine closure, Directly adjoining KentuckyPike County21195931101Mine closure, Directly adjoining KentuckyPike County21195931102Mine closure, Directly adjoining KentuckyPike County21195931200Mine closure, Directly adjoining KentuckyPike County21195931300Mine closure, Directly adjoining KentuckyPike County21195931400Mine closure, Directly adjoining KentuckyPike County21195931500Mine closure, Directly adjoining KentuckyPike County21195931600Mine closure, Directly adjoining KentuckyPike County21195931700Mine closure, Directly adjoining KentuckyPike County21195931800Mine closure, Directly adjoining KentuckyPike County21195931900Mine closure, Directly adjoining KentuckyPowell County21197970101Directly adjoining KentuckyPulaski County21199930102Directly adjoining KentuckyPulaski County21199930404Directly adjoining KentuckyPulaski County21199930802Directly adjoining KentuckyPulaski County21199930900Mine closure KentuckyPulaski County21199931000Directly adjoining KentuckyPulaski County21199931101Directly adjoining KentuckyPulaski County21199931103Mine closure KentuckyPulaski County21199931104Directly adjoining KentuckyRockcastle County21203950300Directly adjoining KentuckyRockcastle County21203950400Directly adjoining June 20, 2023 1020 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type KentuckyRowan County21205950400Directly adjoining KentuckyTrigg County21221970100Directly adjoining KentuckyUnion County21225950100Mine closure, Directly adjoining KentuckyUnion County21225950201Mine closure, Directly adjoining KentuckyUnion County21225950202Mine closure, Directly adjoining KentuckyUnion County21225950300Mine closure, Directly adjoining KentuckyWayne County21231920702Directly adjoining KentuckyWebster County21233960100Mine closure, Generating unit retirement, Directly adjoining KentuckyWebster County21233960200Directly adjoining KentuckyWebster County21233960300Mine closure, Directly adjoining KentuckyWebster County21233960400Mine closure, Directly adjoining KentuckyWhitley County21235920200Directly adjoining KentuckyWhitley County21235920301Directly adjoining KentuckyWhitley County21235920302Mine closure, Directly adjoining KentuckyWhitley County21235920401Directly adjoining KentuckyWhitley County21235920402Directly adjoining KentuckyWhitley County21235920501Mine closure, Directly adjoining KentuckyWhitley County21235920502Mine closure, Directly adjoining KentuckyWhitley County21235920601Directly adjoining KentuckyWhitley County21235920602Mine closure, Directly adjoining KentuckyWhitley County21235920700Mine closure, Directly adjoining KentuckyWhitley County21235920800Mine closure, Directly adjoining KentuckyWolfe County21237930100Mine closure, Directly adjoining KentuckyWolfe County21237930200Directly adjoining KentuckyWoodford County21239050103Directly adjoining KentuckyWoodford County21239050104Directly adjoining KentuckyWoodford County21239050107Directly adjoining KentuckyWoodford County21239050200Directly adjoining KentuckyWoodford County21239050300Generating unit retirement KentuckyWoodford County21239050400Directly adjoining LouisianaBienville Parish22013970300Directly adjoining LouisianaBienville Parish22013970400Directly adjoining LouisianaBossier Parish22015011002Directly adjoining LouisianaCaddo Parish22017024002Directly adjoining LouisianaDe Soto Parish22031950101Directly adjoining LouisianaDe Soto Parish22031950102Directly adjoining LouisianaDe Soto Parish22031950200Directly adjoining LouisianaDe Soto Parish22031950300Generating unit retirement, Directly adjoining LouisianaDe Soto Parish22031950400Directly adjoining LouisianaDe Soto Parish22031950600Directly adjoining LouisianaDe Soto Parish22031950700Directly adjoining LouisianaNatchitoches Parish22069000100Directly adjoining Bulletin No. 2023–25 1021 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type LouisianaNatchitoches Parish22069000200Directly adjoining LouisianaNatchitoches Parish22069000300Directly adjoining LouisianaRed River Parish22081960100Mine closure, Directly adjoining LouisianaRed River Parish22081960300Directly adjoining MarylandAllegany County24001001401Directly adjoining MarylandAllegany County24001001502Directly adjoining MarylandAllegany County24001001503Directly adjoining MarylandAllegany County24001001600Directly adjoining MarylandAllegany County24001001700Directly adjoining MarylandAllegany County24001001800Directly adjoining MarylandAllegany County24001001900Mine closure, Directly adjoining MarylandAllegany County24001002000Directly adjoining MarylandAllegany County24001002100Mine closure, Directly adjoining MarylandAllegany County24001002200Mine closure, Generating unit retirement, Directly adjoining MarylandAnne Arundel County24003730101Directly adjoining MarylandAnne Arundel County24003730102Generating unit retirement MarylandAnne Arundel County24003730204Directly adjoining MarylandAnne Arundel County24003730206Directly adjoining MarylandAnne Arundel County24003731308Directly adjoining MarylandAnne Arundel County24003731309Directly adjoining MarylandAnne Arundel County24003751102Directly adjoining MarylandAnne Arundel County24003751103Directly adjoining MarylandAnne Arundel County24003990000Directly adjoining MarylandBaltimore County24005451801Directly adjoining MarylandBaltimore County24005451802Directly adjoining MarylandBaltimore County24005451803Generating unit retirement MarylandCalvert County24009860200Directly adjoining MarylandCalvert County24009860600Directly adjoining MarylandCalvert County24009860701Directly adjoining MarylandCharles County24017850201Generating unit retirement MarylandCharles County24017850202Directly adjoining MarylandCharles County24017850300Directly adjoining MarylandCharles County24017850400Directly adjoining MarylandCharles County24017850802Directly adjoining MarylandCharles County24017851100Directly adjoining MarylandCharles County24017851200Generating unit retirement MarylandCharles County24017851301Directly adjoining MarylandCharles County24017851401Directly adjoining MarylandCharles County24017851402Directly adjoining MarylandCharles County24017851403Directly adjoining MarylandCharles County24017990000Directly adjoining MarylandFrederick County24021752201Directly adjoining MarylandFrederick County24021752302Directly adjoining June 20, 2023 1022 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type MarylandGarrett County24023000100Directly adjoining MarylandGarrett County24023000200Directly adjoining MarylandGarrett County24023000300Mine closure, Directly adjoining MarylandGarrett County24023000400Mine closure, Directly adjoining MarylandGarrett County24023000501Directly adjoining MarylandGarrett County24023000502Directly adjoining MarylandGarrett County24023000601Mine closure, Directly adjoining MarylandGarrett County24023000602Directly adjoining MarylandGarrett County24023000700Mine closure, Directly adjoining MarylandMontgomery County24031700400Directly adjoining MarylandMontgomery County24031700500Generating unit retirement MarylandMontgomery County24031700604Directly adjoining MarylandMontgomery County24031700611Directly adjoining MarylandPrince George’s County24033800800Directly adjoining MarylandPrince George’s County24033800900Generating unit retirement MarylandPrince George’s County24033801003Directly adjoining MarylandSt. Mary’s County24037875202Directly adjoining MarylandSt. Mary’s County24037875300Directly adjoining MarylandWashington County24043001001Directly adjoining MarylandWashington County24043001002Directly adjoining MarylandWashington County24043010802Generating unit retirement MarylandWashington County24043010803Directly adjoining MarylandWashington County24043010901Directly adjoining MarylandWashington County24043010902Directly adjoining MarylandWashington County24043011700Directly adjoining MarylandBaltimore city24510250500Directly adjoining MassachusettsBristol County25005640300Directly adjoining MassachusettsBristol County25005640400Directly adjoining MassachusettsBristol County25005640500Directly adjoining MassachusettsBristol County25005641000Directly adjoining MassachusettsBristol County25005642000Directly adjoining MassachusettsBristol County25005642100Directly adjoining MassachusettsBristol County25005644101Directly adjoining MassachusettsBristol County25005644200Generating unit retirement MassachusettsBristol County25005645101Directly adjoining MassachusettsBristol County25005645102Directly adjoining MassachusettsEssex County25009203200Directly adjoining MassachusettsEssex County25009203301Directly adjoining MassachusettsEssex County25009203302Directly adjoining MassachusettsEssex County25009204300Directly adjoining MassachusettsEssex County25009204400Generating unit retirement MassachusettsEssex County25009204500Directly adjoining MassachusettsEssex County25009217402Directly adjoining Bulletin No. 2023–25 1023 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type MassachusettsEssex County25009217500Directly adjoining MassachusettsEssex County25009217602Directly adjoining MassachusettsEssex County25009990100Directly adjoining MassachusettsHampden County25013811700Directly adjoining MassachusettsHampden County25013811800Directly adjoining MassachusettsHampden County25013811900Generating unit retirement MassachusettsHampden County25013812001Directly adjoining MassachusettsHampden County25013812002Directly adjoining MassachusettsHampden County25013812101Directly adjoining MassachusettsHampshire County25015821101Directly adjoining MassachusettsHampshire County25015821300Directly adjoining MassachusettsHampshire County25015821400Directly adjoining MassachusettsHampshire County25015822300Directly adjoining MassachusettsHampshire County25015822401Directly adjoining MichiganBay County26017285100Directly adjoining MichiganBay County26017285201Directly adjoining MichiganBay County26017285202Generating unit retirement MichiganBay County26017285900Directly adjoining MichiganBay County26017990000Directly adjoining MichiganBranch County26023950100Directly adjoining MichiganBranch County26023950800Directly adjoining MichiganCalhoun County26025003000Directly adjoining MichiganCalhoun County26025003100Directly adjoining MichiganDelta County26041970400Directly adjoining MichiganDelta County26041970500Directly adjoining MichiganDelta County26041970700Directly adjoining MichiganDelta County26041970800Directly adjoining MichiganDelta County26041970900Generating unit retirement MichiganDelta County26041971000Directly adjoining MichiganDelta County26041971100Directly adjoining MichiganDelta County26041990000Directly adjoining MichiganEaton County26045020102Directly adjoining MichiganEaton County26045020103Directly adjoining MichiganEaton County26045020201Directly adjoining MichiganEaton County26045020202Directly adjoining MichiganEaton County26045020302Directly adjoining MichiganEaton County26045020303Generating unit retirement MichiganEaton County26045020305Directly adjoining MichiganEaton County26045020306Directly adjoining MichiganEaton County26045021401Directly adjoining MichiganHillsdale County26059050200Directly adjoining MichiganHillsdale County26059050300Generating unit retirement MichiganHillsdale County26059050400Directly adjoining June 20, 2023 1024 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type MichiganHillsdale County26059050500Directly adjoining MichiganHuron County26063950200Directly adjoining MichiganHuron County26063950900Directly adjoining MichiganHuron County26063951200Generating unit retirement MichiganHuron County26063990000Directly adjoining MichiganIngham County26065000400Directly adjoining MichiganIngham County26065001703Directly adjoining MichiganIngham County26065002000Directly adjoining MichiganIngham County26065003400Directly adjoining MichiganIngham County26065003500Directly adjoining MichiganIngham County26065006700Directly adjoining MichiganIngham County26065006800Directly adjoining MichiganIngham County26065007000Directly adjoining MichiganIngham County26065980200Generating unit retirement MichiganJackson County26075006403Directly adjoining MichiganMarquette County26103000200Directly adjoining MichiganMarquette County26103000300Directly adjoining MichiganMarquette County26103000500Directly adjoining MichiganMarquette County26103000600Generating unit retirement MichiganMarquette County26103000700Directly adjoining MichiganMarquette County26103001100Directly adjoining MichiganMarquette County26103001300Directly adjoining MichiganMarquette County26103002801Directly adjoining MichiganMarquette County26103002802Generating unit retirement MichiganMarquette County26103002901Directly adjoining MichiganMarquette County26103990000Directly adjoining MichiganMenominee County26109960500Directly adjoining MichiganMenominee County26109960600Directly adjoining MichiganMenominee County26109960700Generating unit retirement MichiganMenominee County26109990000Directly adjoining MichiganMonroe County26115832600Directly adjoining MichiganMonroe County26115833600Directly adjoining MichiganMonroe County26115833700Generating unit retirement MichiganMonroe County26115990000Directly adjoining MichiganMuskegon County26121000900Directly adjoining MichiganMuskegon County26121001000Generating unit retirement MichiganMuskegon County26121001500Directly adjoining MichiganMuskegon County26121001600Directly adjoining MichiganMuskegon County26121001700Directly adjoining MichiganMuskegon County26121001800Generating unit retirement MichiganMuskegon County26121001901Directly adjoining MichiganMuskegon County26121002300Directly adjoining MichiganMuskegon County26121003200Directly adjoining Bulletin No. 2023–25 1025 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type MichiganMuskegon County26121003300Directly adjoining MichiganMuskegon County26121003400Directly adjoining MichiganMuskegon County26121004200Directly adjoining MichiganMuskegon County26121990000Directly adjoining MichiganOntonagon County26131970100Directly adjoining MichiganOntonagon County26131970200Generating unit retirement MichiganOntonagon County26131970300Directly adjoining MichiganOntonagon County26131990100Directly adjoining MichiganOttawa County26139020600Directly adjoining MichiganOttawa County26139020900Generating unit retirement MichiganOttawa County26139021000Directly adjoining MichiganOttawa County26139021100Directly adjoining MichiganOttawa County26139021203Directly adjoining MichiganOttawa County26139024901Directly adjoining MichiganOttawa County26139024902Generating unit retirement MichiganOttawa County26139025101Directly adjoining MichiganSt. Clair County26147620000Directly adjoining MichiganSt. Clair County26147637100Directly adjoining MichiganSt. Clair County26147637200Directly adjoining MichiganSt. Clair County26147637300Generating unit retirement MichiganSt. Clair County26147640100Directly adjoining MichiganSt. Clair County26147640200Directly adjoining MichiganSt. Clair County26147641000Directly adjoining MichiganSt. Clair County26147642000Directly adjoining MichiganSt. Clair County26147643000Generating unit retirement MichiganSt. Clair County26147644000Directly adjoining MichiganSanilac County26151970100Directly adjoining MichiganSanilac County26151970200Directly adjoining MichiganSanilac County26151990000Directly adjoining MichiganTuscola County26157000300Directly adjoining MichiganTuscola County26157990000Directly adjoining MichiganWayne County26163524600Directly adjoining MichiganWayne County26163579100Directly adjoining MichiganWayne County26163579200Directly adjoining MichiganWayne County26163594401Directly adjoining MichiganWayne County26163596100Directly adjoining MichiganWayne County26163596300Directly adjoining MichiganWayne County26163597000Directly adjoining MichiganWayne County26163982301Generating unit retirement MichiganWayne County26163982302Directly adjoining MichiganWayne County26163984100Directly adjoining MichiganWayne County26163985600Generating unit retirement MichiganWayne County26163987000Directly adjoining June 20, 2023 1026 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type MinnesotaBenton County27009020202Directly adjoining MinnesotaBenton County27009020205Directly adjoining MinnesotaBenton County27009020206Generating unit retirement MinnesotaBenton County27009020300Directly adjoining MinnesotaBenton County27009021103Directly adjoining MinnesotaBenton County27009021104Directly adjoining MinnesotaCass County27021960100Directly adjoining MinnesotaCook County27031480101Directly adjoining MinnesotaCook County27031480102Generating unit retirement MinnesotaCook County27031480200Directly adjoining MinnesotaCook County27031990000Directly adjoining MinnesotaCrow Wing County27035950901Directly adjoining MinnesotaCrow Wing County27035951000Directly adjoining MinnesotaCrow Wing County27035951100Directly adjoining MinnesotaCrow Wing County27035951200Generating unit retirement MinnesotaCrow Wing County27035951301Directly adjoining MinnesotaCrow Wing County27035951303Directly adjoining MinnesotaCrow Wing County27035951304Directly adjoining MinnesotaDakota County27037060710Directly adjoining MinnesotaDakota County27037060711Directly adjoining MinnesotaDakota County27037060714Directly adjoining MinnesotaDakota County27037060721Directly adjoining MinnesotaDakota County27037060725Directly adjoining MinnesotaDakota County27037060737Directly adjoining MinnesotaDakota County27037060738Directly adjoining MinnesotaDakota County27037060747Directly adjoining MinnesotaDakota County27037060748Generating unit retirement MinnesotaHennepin County27053025100Directly adjoining MinnesotaHennepin County27053025301Directly adjoining MinnesotaHennepin County27053025801Directly adjoining MinnesotaHouston County27055020200Directly adjoining MinnesotaHouston County27055020900Directly adjoining MinnesotaItasca County27061480301Directly adjoining MinnesotaItasca County27061480302Directly adjoining MinnesotaItasca County27061480701Directly adjoining MinnesotaItasca County27061480702Generating unit retirement MinnesotaItasca County27061480801Directly adjoining MinnesotaItasca County27061480804Directly adjoining MinnesotaItasca County27061480805Directly adjoining MinnesotaItasca County27061480902Directly adjoining MinnesotaItasca County27061940000Directly adjoining MinnesotaLake County27075370101Directly adjoining MinnesotaOlmsted County27109000100Directly adjoining Bulletin No. 2023–25 1027 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type MinnesotaOlmsted County27109000200Directly adjoining MinnesotaOlmsted County27109000500Directly adjoining MinnesotaOlmsted County27109000600Generating unit retirement MinnesotaOlmsted County27109001301Directly adjoining MinnesotaOlmsted County27109001401Directly adjoining MinnesotaOlmsted County27109001502Directly adjoining MinnesotaOlmsted County27109001503Directly adjoining MinnesotaOlmsted County27109001601Directly adjoining MinnesotaOlmsted County27109002300Directly adjoining MinnesotaOtter Tail County27111960800Directly adjoining MinnesotaOtter Tail County27111960900Directly adjoining MinnesotaOtter Tail County27111961000Directly adjoining MinnesotaOtter Tail County27111961100Generating unit retirement MinnesotaOtter Tail County27111961700Directly adjoining MinnesotaStearns County27145010101Directly adjoining MinnesotaStearns County27145010103Directly adjoining MinnesotaWabasha County27157490100Directly adjoining MinnesotaWabasha County27157490200Directly adjoining MississippiDeSoto County28033070101Directly adjoining MississippiForrest County28035000800Directly adjoining MississippiForrest County28035010601Directly adjoining MississippiKemper County28069030100Directly adjoining MississippiKemper County28069030200Mine closure MississippiLamar County28073020203Directly adjoining MississippiLamar County28073020204Directly adjoining MississippiLamar County28073020206Directly adjoining MississippiLamar County28073020303Generating unit retirement MississippiLamar County28073020304Directly adjoining MississippiLamar County28073020305Directly adjoining MississippiLamar County28073020402Directly adjoining MississippiLauderdale County28075010205Directly adjoining MississippiLauderdale County28075010301Directly adjoining MississippiLauderdale County28075010304Directly adjoining MississippiMonroe County28095950101Directly adjoining MississippiMonroe County28095950501Directly adjoining MississippiMonroe County28095950502Directly adjoining MississippiNeshoba County28099010101Directly adjoining MississippiNeshoba County28099010102Directly adjoining MississippiNeshoba County28099010600Directly adjoining MississippiNewton County28101050100Directly adjoining MississippiNoxubee County28103950100Directly adjoining MississippiNoxubee County28103950200Directly adjoining MississippiWinston County28159950500Directly adjoining June 20, 2023 1028 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type MissouriBarton County29011960200Directly adjoining MissouriBates County29013070100Directly adjoining MissouriBates County29013070200Mine closure, Directly adjoining MissouriBates County29013070300Directly adjoining MissouriBates County29013070400Directly adjoining MissouriBenton County29015460702Directly adjoining MissouriBoone County29019000200Directly adjoining MissouriBoone County29019000700Directly adjoining MissouriBoone County29019000900Generating unit retirement MissouriBoone County29019001001Directly adjoining MissouriBoone County29019001402Directly adjoining MissouriBoone County29019001507Directly adjoining MissouriBoone County29019002100Directly adjoining MissouriCallaway County29027070200Directly adjoining MissouriCallaway County29027070602Directly adjoining MissouriCallaway County29027070701Directly adjoining MissouriCass County29037061100Directly adjoining MissouriChristian County29043020202Directly adjoining MissouriChristian County29043020207Directly adjoining MissouriChristian County29043020307Directly adjoining MissouriClay County29047021401Directly adjoining MissouriClay County29047021403Directly adjoining MissouriClay County29047021601Directly adjoining MissouriClay County29047021602Generating unit retirement, Directly adjoining MissouriClay County29047021701Directly adjoining MissouriClay County29047021704Directly adjoining MissouriClay County29047021811Directly adjoining MissouriClay County29047022301Directly adjoining MissouriCole County29051020198Directly adjoining MissouriGasconade County29073960200Directly adjoining MissouriGreene County29077003801Directly adjoining MissouriGreene County29077004002Directly adjoining MissouriGreene County29077004003Generating unit retirement MissouriGreene County29077004004Directly adjoining MissouriGreene County29077004005Directly adjoining MissouriGreene County29077004108Directly adjoining MissouriGreene County29077004109Directly adjoining MissouriHenry County29083950200Directly adjoining MissouriHenry County29083950300Directly adjoining MissouriHenry County29083950400Generating unit retirement MissouriHenry County29083950500Directly adjoining MissouriHenry County29083950600Directly adjoining MissouriJackson County29095014902Directly adjoining Bulletin No. 2023–25 1029 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type MissouriJackson County29095014903Directly adjoining MissouriJackson County29095015000Generating unit retirement, Directly adjoining MissouriJackson County29095015100Directly adjoining MissouriJackson County29095017700Directly adjoining MissouriJasper County29097011202Directly adjoining MissouriJasper County29097011301Directly adjoining MissouriJasper County29097011302Directly adjoining MissouriJasper County29097011502Directly adjoining MissouriJasper County29097012201Generating unit retirement, Directly adjoining MissouriJasper County29097012202Directly adjoining MissouriJefferson County29099700111Directly adjoining MissouriJefferson County29099700115Directly adjoining MissouriLafayette County29107090100Directly adjoining MissouriMontgomery County29139970300Directly adjoining MissouriNewton County29145020601Directly adjoining MissouriOsage County29151490100Generating unit retirement MissouriOsage County29151490200Directly adjoining MissouriOsage County29151490300Directly adjoining MissouriPhelps County29161890401Generating unit retirement MissouriPhelps County29161890402Directly adjoining MissouriPhelps County29161890500Directly adjoining MissouriPhelps County29161890700Directly adjoining MissouriPhelps County29161890800Directly adjoining MissouriPike County29163460100Directly adjoining MissouriPike County29163460200Generating unit retirement MissouriPike County29163460300Directly adjoining MissouriPike County29163460400Directly adjoining MissouriPike County29163460500Directly adjoining MissouriRalls County29173470100Directly adjoining MissouriRalls County29173470200Directly adjoining MissouriRay County29177080300Directly adjoining MissouriSt. Charles County29183310100Directly adjoining MissouriSt. Clair County29185480100Directly adjoining MissouriSt. Clair County29185480300Directly adjoining MissouriSt. Louis County29189220445Directly adjoining MissouriSt. Louis County29189220446Directly adjoining MissouriSt. Louis County29189220451Directly adjoining MissouriSt. Louis County29189220452Generating unit retirement MissouriSaline County29195090200Directly adjoining MissouriSaline County29195090300Generating unit retirement MissouriSaline County29195090400Directly adjoining MissouriSaline County29195090500Directly adjoining June 20, 2023 1030 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type MissouriSaline County29195090600Directly adjoining MissouriVernon County29217950200Directly adjoining MissouriVernon County29217950500Directly adjoining MontanaBig Horn County30003000100Directly adjoining MontanaBig Horn County30003940400Directly adjoining MontanaBig Horn County30003940500Directly adjoining MontanaBig Horn County30003940700Directly adjoining MontanaCuster County30017961300Directly adjoining MontanaFergus County30027030100Directly adjoining MontanaGolden Valley County30037000100Directly adjoining MontanaMusselshell County30065000100Mine closure MontanaMusselshell County30065000200Directly adjoining MontanaPetroleum County30069000100Directly adjoining MontanaPowder River County30075000100Directly adjoining MontanaRichland County30083070100Directly adjoining MontanaRichland County30083070200Directly adjoining MontanaRichland County30083070301Directly adjoining MontanaRichland County30083070302Directly adjoining MontanaRichland County30083070400Generating unit retirement MontanaRosebud County30087000100Directly adjoining MontanaRosebud County30087000200Mine closure, Generating unit retirement MontanaRosebud County30087000300Directly adjoining MontanaRosebud County30087940400Directly adjoining MontanaTreasure County30103963500Directly adjoining MontanaYellowstone County30111000200Directly adjoining MontanaYellowstone County30111000300Generating unit retirement MontanaYellowstone County30111000401Directly adjoining MontanaYellowstone County30111000402Directly adjoining MontanaYellowstone County30111000800Directly adjoining MontanaYellowstone County30111000901Directly adjoining MontanaYellowstone County30111000902Directly adjoining MontanaYellowstone County30111001000Directly adjoining MontanaYellowstone County30111001402Directly adjoining MontanaYellowstone County30111001502Directly adjoining MontanaYellowstone County30111940001Directly adjoining NebraskaDakota County31043010400Directly adjoining NebraskaDouglas County31055000200Generating unit retirement NebraskaDouglas County31055000300Directly adjoining NebraskaDouglas County31055000400Directly adjoining NebraskaDouglas County31055006202Directly adjoining NebraskaDouglas County31055007303Directly adjoining NebraskaDouglas County31055007304Directly adjoining NebraskaSarpy County31153010103Directly adjoining Bulletin No. 2023–25 1031 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type NebraskaThurston County31173940200Directly adjoining NevadaClark County32003003314Directly adjoining NevadaClark County32003003316Directly adjoining NevadaClark County32003003649Directly adjoining NevadaClark County32003003657Directly adjoining NevadaClark County32003005613Directly adjoining NevadaClark County32003005702Generating unit retirement NevadaClark County32003005704Directly adjoining NevadaClark County32003005705Directly adjoining NevadaClark County32003005818Directly adjoining NevadaClark County32003005902Generating unit retirement NevadaClark County32003005904Directly adjoining NevadaClark County32003007500Directly adjoining NevadaClark County32003007600Directly adjoining NevadaClark County32003007802Directly adjoining NevadaLincoln County32017950200Directly adjoining NevadaNye County32023960411Directly adjoining NevadaNye County32023980500Directly adjoining New JerseyAtlantic County34001011600Directly adjoining New JerseyAtlantic County34001011804Directly adjoining New JerseyAtlantic County34001012702Directly adjoining New JerseyAtlantic County34001012802Directly adjoining New JerseyBurlington County34005701502Directly adjoining New JerseyBurlington County34005701700Directly adjoining New JerseyBurlington County34005704202Directly adjoining New JerseyCape May County34009020203Directly adjoining New JerseyCape May County34009020205Directly adjoining New JerseyCape May County34009020206Directly adjoining New JerseyCape May County34009020301Generating unit retirement New JerseyCape May County34009020302Directly adjoining New JerseyCape May County34009020400Directly adjoining New JerseyGloucester County34015500500Directly adjoining New JerseyGloucester County34015500602Directly adjoining New JerseyGloucester County34015502201Directly adjoining New JerseyGloucester County34015502202Directly adjoining New JerseyGloucester County34015502204Directly adjoining New JerseyGloucester County34015502400Generating unit retirement New JerseyMercer County34021000100Directly adjoining New JerseyMercer County34021000200Directly adjoining New JerseyMercer County34021000300Directly adjoining New JerseyMercer County34021002500Generating unit retirement New JerseyMercer County34021002601Directly adjoining New JerseyMercer County34021002602Directly adjoining June 20, 2023 1032 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type New JerseyMercer County34021003003Directly adjoining New JerseyMercer County34021003004Directly adjoining New JerseySalem County34033020100Directly adjoining New JerseySalem County34033020300Directly adjoining New JerseySalem County34033020400Directly adjoining New JerseySalem County34033020500Directly adjoining New JerseySalem County34033020600Generating unit retirement New JerseySalem County34033020700Directly adjoining New JerseySalem County34033021300Directly adjoining New JerseySalem County34033021400Directly adjoining New JerseySalem County34033021500Directly adjoining New JerseyWarren County34041031200Directly adjoining New JerseyWarren County34041031601Directly adjoining New JerseyWarren County34041031700Directly adjoining New MexicoCatron County35003976401Directly adjoining New MexicoCatron County35003976402Mine closure New MexicoCibola County35006974701Directly adjoining New MexicoCibola County35006974702Directly adjoining New MexicoColfax County35007950500Directly adjoining New MexicoColfax County35007950600Mine closure, Generating unit retirement, Directly adjoining New MexicoColfax County35007950700Directly adjoining New MexicoGrant County35017964100Directly adjoining New MexicoMcKinley County35031943500Directly adjoining New MexicoMcKinley County35031943602Directly adjoining New MexicoMcKinley County35031944000Directly adjoining New MexicoMcKinley County35031946001Directly adjoining New MexicoMcKinley County35031946002Directly adjoining New MexicoMcKinley County35031946003Generating unit retirement New MexicoSan Juan County35045000202Directly adjoining New MexicoSan Juan County35045000401Directly adjoining New MexicoSan Juan County35045000402Directly adjoining New MexicoSan Juan County35045000503Directly adjoining New MexicoSan Juan County35045000504Mine closure, Generating unit retirement, Directly adjoining New MexicoSan Juan County35045000506Directly adjoining New MexicoSan Juan County35045000507Directly adjoining New MexicoSan Juan County35045000611Directly adjoining New MexicoSan Juan County35045000613Directly adjoining New MexicoSan Juan County35045942801Directly adjoining New MexicoSan Juan County35045942802Directly adjoining New MexicoSan Juan County35045942900Directly adjoining New MexicoSan Juan County35045943000Generating unit retirement, Directly adjoining Bulletin No. 2023–25 1033 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type New MexicoSan Juan County35045943100Directly adjoining New MexicoSan Juan County35045943201Directly adjoining New MexicoSan Juan County35045943300Mine closure, Directly adjoining New MexicoSierra County35051962402Directly adjoining New MexicoSocorro County35053940000Directly adjoining New MexicoSocorro County35053978200Directly adjoining New YorkBroome County36007012900Directly adjoining New YorkBroome County36007013000Generating unit retirement New YorkBroome County36007013100Directly adjoining New YorkBroome County36007013201Directly adjoining New YorkBroome County36007013202Directly adjoining New YorkBroome County36007013304Directly adjoining New YorkBroome County36007013900Directly adjoining New YorkBroome County36007014100Directly adjoining New YorkBroome County36007014200Directly adjoining New YorkBroome County36007014301Directly adjoining New YorkCayuga County36011040900Directly adjoining New YorkCayuga County36011041001Directly adjoining New YorkChautauqua County36013035500Directly adjoining New YorkChautauqua County36013035600Generating unit retirement New YorkChautauqua County36013035700Directly adjoining New YorkChautauqua County36013036000Directly adjoining New YorkChautauqua County36013990000Directly adjoining New YorkErie County36029005600Directly adjoining New YorkErie County36029005801Directly adjoining New YorkErie County36029005802Directly adjoining New YorkErie County36029005900Directly adjoining New YorkErie County36029007304Directly adjoining New YorkErie County36029007306Directly adjoining New YorkErie County36029008202Directly adjoining New YorkErie County36029008300Directly adjoining New YorkErie County36029008400Generating unit retirement New YorkErie County36029008800Directly adjoining New YorkNiagara County36063024101Directly adjoining New YorkNiagara County36063024102Generating unit retirement New YorkNiagara County36063024201Directly adjoining New YorkNiagara County36063024202Directly adjoining New YorkNiagara County36063990000Directly adjoining New YorkOnondaga County36067000100Directly adjoining New YorkOnondaga County36067002000Directly adjoining New YorkOnondaga County36067011500Directly adjoining New YorkOnondaga County36067011800Directly adjoining New YorkOnondaga County36067011900Directly adjoining June 20, 2023 1034 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type New YorkOnondaga County36067012100Directly adjoining New YorkOnondaga County36067012700Directly adjoining New YorkOnondaga County36067012800Generating unit retirement New YorkOnondaga County36067012900Directly adjoining New YorkOnondaga County36067013400Directly adjoining New YorkOnondaga County36067013701Directly adjoining New YorkOrleans County36073040200Directly adjoining New YorkOrleans County36073401200Directly adjoining New YorkOrleans County36073990000Directly adjoining New YorkSeneca County36099951000Directly adjoining New YorkTompkins County36109001500Directly adjoining New YorkTompkins County36109001600Directly adjoining New YorkTompkins County36109002100Directly adjoining New YorkTompkins County36109002200Directly adjoining New YorkTompkins County36109002300Generating unit retirement North CarolinaBladen County37017950200Directly adjoining North CarolinaBladen County37017950301Directly adjoining North CarolinaBladen County37017950401Generating unit retirement North CarolinaBladen County37017950402Directly adjoining North CarolinaBrunswick County37019020101Directly adjoining North CarolinaBrunswick County37019020108Directly adjoining North CarolinaBrunswick County37019020205Directly adjoining North CarolinaBuncombe County37021002203Generating unit retirement North CarolinaBuncombe County37021002204Directly adjoining North CarolinaBuncombe County37021002205Directly adjoining North CarolinaBuncombe County37021002303Directly adjoining North CarolinaChatham County37037020104Directly adjoining North CarolinaChatham County37037020600Directly adjoining North CarolinaChatham County37037020702Generating unit retirement North CarolinaChatham County37037020703Directly adjoining North CarolinaChatham County37037020704Directly adjoining North CarolinaChatham County37037020803Directly adjoining North CarolinaCleveland County37045951501Directly adjoining North CarolinaCleveland County37045951502Generating unit retirement North CarolinaCleveland County37045951503Directly adjoining North CarolinaCleveland County37045951601Directly adjoining North CarolinaDavidson County37057061704Directly adjoining North CarolinaDavidson County37057061807Directly adjoining North CarolinaDavidson County37057062001Directly adjoining North CarolinaEdgecombe County37065020400Directly adjoining North CarolinaEdgecombe County37065020600Generating unit retirement North CarolinaEdgecombe County37065020700Directly adjoining North CarolinaEdgecombe County37065021100Directly adjoining Bulletin No. 2023–25 1035 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type North CarolinaEdgecombe County37065021300Directly adjoining North CarolinaGaston County37071030103Directly adjoining North CarolinaGaston County37071030104Generating unit retirement North CarolinaGaston County37071030106Directly adjoining North CarolinaGaston County37071032405Directly adjoining North CarolinaGaston County37071032406Generating unit retirement North CarolinaGaston County37071032510Directly adjoining North CarolinaGranville County37077970101Directly adjoining North CarolinaHalifax County37083930100Generating unit retirement North CarolinaHalifax County37083930200Directly adjoining North CarolinaHalifax County37083930400Directly adjoining North CarolinaHalifax County37083930600Directly adjoining North CarolinaHalifax County37083931000Directly adjoining North CarolinaHarnett County37085071002Directly adjoining North CarolinaHenderson County37089930600Directly adjoining North CarolinaHenderson County37089930701Directly adjoining North CarolinaLee County37105030702Directly adjoining North CarolinaLee County37105030703Directly adjoining North CarolinaLee County37105030704Directly adjoining North CarolinaLincoln County37109071102Directly adjoining North CarolinaMecklenburg County37119005908Directly adjoining North CarolinaMecklenburg County37119005919Directly adjoining North CarolinaMecklenburg County37119005920Directly adjoining North CarolinaMecklenburg County37119005922Directly adjoining North CarolinaMecklenburg County37119006014Directly adjoining North CarolinaMecklenburg County37119006103Directly adjoining North CarolinaMecklenburg County37119006222Directly adjoining North CarolinaNash County37127010400Directly adjoining North CarolinaNash County37127010603Directly adjoining North CarolinaNash County37127010604Directly adjoining North CarolinaNash County37127010700Directly adjoining North CarolinaNew Hanover County37129010900Directly adjoining North CarolinaNew Hanover County37129011300Directly adjoining North CarolinaNew Hanover County37129011400Directly adjoining North CarolinaNew Hanover County37129011503Generating unit retirement North CarolinaNew Hanover County37129011504Directly adjoining North CarolinaNorthampton County37131920301Directly adjoining North CarolinaNorthampton County37131920401Directly adjoining North CarolinaPender County37141920502Directly adjoining North CarolinaPender County37141920602Directly adjoining North CarolinaRobeson County37155960802Directly adjoining North CarolinaRobeson County37155961000Directly adjoining North CarolinaRobeson County37155961100Generating unit retirement June 20, 2023 1036 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type North CarolinaRobeson County37155961200Directly adjoining North CarolinaRobeson County37155961302Directly adjoining North CarolinaRobeson County37155961500Directly adjoining North CarolinaRockingham County37157040101Directly adjoining North CarolinaRockingham County37157040200Generating unit retirement North CarolinaRockingham County37157040300Directly adjoining North CarolinaRockingham County37157040400Directly adjoining North CarolinaRockingham County37157041100Directly adjoining North CarolinaRowan County37159050800Directly adjoining North CarolinaRowan County37159050901Generating unit retirement North CarolinaRowan County37159050903Directly adjoining North CarolinaRowan County37159050904Directly adjoining North CarolinaRutherford County37161961102Directly adjoining North CarolinaRutherford County37161961103Directly adjoining North CarolinaVance County37181960100Directly adjoining North CarolinaVance County37181960200Directly adjoining North CarolinaWake County37183053209Directly adjoining North CarolinaWake County37183053410Directly adjoining North CarolinaWake County37183053411Directly adjoining North CarolinaWake County37183053426Directly adjoining North CarolinaWake County37183053427Directly adjoining North CarolinaWake County37183053428Directly adjoining North CarolinaWarren County37185950101Directly adjoining North CarolinaWarren County37185950201Directly adjoining North CarolinaWarren County37185950202Directly adjoining North CarolinaWayne County37191000601Directly adjoining North CarolinaWayne County37191000901Generating unit retirement North CarolinaWayne County37191000902Directly adjoining North CarolinaWayne County37191001000Directly adjoining North CarolinaWayne County37191001103Directly adjoining North CarolinaWayne County37191001500Directly adjoining North CarolinaWayne County37191002000Directly adjoining North DakotaBurleigh County38015011103Directly adjoining North DakotaBurleigh County38015011105Directly adjoining North DakotaCavalier County38019951100Directly adjoining North DakotaDunn County38025962200Directly adjoining North DakotaMcKenzie County38053962500Directly adjoining North DakotaMcLean County38055940100Directly adjoining North DakotaMcLean County38055960800Directly adjoining North DakotaMcLean County38055961001Directly adjoining North DakotaMercer County38057961600Directly adjoining North DakotaMercer County38057961700Directly adjoining North DakotaMercer County38057961800Generating unit retirement Bulletin No. 2023–25 1037 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type North DakotaMorton County38059020100Directly adjoining North DakotaMorton County38059020200Generating unit retirement North DakotaMorton County38059020301Directly adjoining North DakotaMorton County38059020303Directly adjoining North DakotaMorton County38059020400Directly adjoining North DakotaMorton County38059020500Directly adjoining North DakotaOliver County38065961200Directly adjoining North DakotaPembina County38067950100Directly adjoining North DakotaPembina County38067950200Generating unit retirement North DakotaPembina County38067950600Directly adjoining North DakotaStark County38089963300Directly adjoining OhioAdams County39001770302Directly adjoining OhioAdams County39001770400Directly adjoining OhioAdams County39001770500Directly adjoining OhioAdams County39001770600Generating unit retirement OhioAshtabula County39007000200Directly adjoining OhioAshtabula County39007000300Generating unit retirement OhioAshtabula County39007000400Directly adjoining OhioAshtabula County39007000500Directly adjoining OhioAshtabula County39007000704Directly adjoining OhioAshtabula County39007001201Directly adjoining OhioAshtabula County39007990000Directly adjoining OhioAthens County39009972600Mine closure, Directly adjoining OhioAthens County39009972700Directly adjoining OhioAthens County39009973400Directly adjoining OhioAthens County39009973500Mine closure, Directly adjoining OhioAthens County39009973600Directly adjoining OhioAthens County39009973700Directly adjoining OhioBelmont County39013010100Directly adjoining OhioBelmont County39013010300Directly adjoining OhioBelmont County39013010600Mine closure, Directly adjoining OhioBelmont County39013010700Mine closure, Directly adjoining OhioBelmont County39013010802Directly adjoining OhioBelmont County39013010901Directly adjoining OhioBelmont County39013010902Mine closure, Directly adjoining OhioBelmont County39013011000Mine closure, Directly adjoining OhioBelmont County39013011200Generating unit retirement, Directly adjoining OhioBelmont County39013011300Directly adjoining OhioBelmont County39013011400Directly adjoining OhioBelmont County39013012201Mine closure, Directly adjoining OhioBelmont County39013012202Mine closure, Directly adjoining OhioBelmont County39013012300Directly adjoining OhioBelmont County39013012400Directly adjoining June 20, 2023 1038 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type OhioBrown County39015951600Directly adjoining OhioButler County39017001001Directly adjoining OhioButler County39017001002Directly adjoining OhioButler County39017001100Directly adjoining OhioButler County39017010301Directly adjoining OhioButler County39017010302Directly adjoining OhioButler County39017010500Directly adjoining OhioButler County39017010600Generating unit retirement OhioButler County39017011005Directly adjoining OhioButler County39017011006Directly adjoining OhioButler County39017012100Directly adjoining OhioButler County39017012200Generating unit retirement OhioButler County39017012300Directly adjoining OhioButler County39017012400Directly adjoining OhioButler County39017012700Directly adjoining OhioButler County39017013000Directly adjoining OhioButler County39017014300Directly adjoining OhioButler County39017014400Directly adjoining OhioButler County39017014600Directly adjoining OhioButler County39017014700Generating unit retirement OhioButler County39017015000Directly adjoining OhioButler County39017015100Directly adjoining OhioCarroll County39019720100Directly adjoining OhioCarroll County39019720200Directly adjoining OhioCarroll County39019720300Mine closure, Directly adjoining OhioCarroll County39019720400Mine closure, Directly adjoining OhioCarroll County39019720500Directly adjoining OhioCarroll County39019720600Mine closure, Directly adjoining OhioCarroll County39019720700Directly adjoining OhioClermont County39025041201Directly adjoining OhioClermont County39025041503Directly adjoining OhioClermont County39025041504Directly adjoining OhioClermont County39025041505Directly adjoining OhioClermont County39025041506Generating unit retirement OhioClermont County39025041600Directly adjoining OhioClermont County39025041702Directly adjoining OhioClermont County39025041900Directly adjoining OhioClermont County39025042001Directly adjoining OhioClermont County39025042002Generating unit retirement OhioColumbiana County39029950100Mine closure, Directly adjoining OhioColumbiana County39029950200Directly adjoining OhioColumbiana County39029950300Directly adjoining OhioColumbiana County39029950400Directly adjoining Bulletin No. 2023–25 1039 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type OhioColumbiana County39029950900Directly adjoining OhioColumbiana County39029951000Directly adjoining OhioColumbiana County39029951100Mine closure, Directly adjoining OhioColumbiana County39029951200Mine closure, Directly adjoining OhioColumbiana County39029951300Mine closure, Directly adjoining OhioColumbiana County39029951401Directly adjoining OhioColumbiana County39029951402Mine closure, Directly adjoining OhioColumbiana County39029951500Mine closure, Directly adjoining OhioColumbiana County39029951600Mine closure, Directly adjoining OhioColumbiana County39029951700Mine closure, Directly adjoining OhioColumbiana County39029951800Directly adjoining OhioColumbiana County39029951900Directly adjoining OhioColumbiana County39029952000Directly adjoining OhioColumbiana County39029952400Directly adjoining OhioCoshocton County39031960900Mine closure, Directly adjoining OhioCoshocton County39031961000Directly adjoining OhioCoshocton County39031961100Directly adjoining OhioCoshocton County39031961200Mine closure, Generating unit retirement, Directly adjoining OhioCoshocton County39031961300Mine closure, Directly adjoining OhioCoshocton County39031961400Directly adjoining OhioCoshocton County39031961500Directly adjoining OhioCoshocton County39031961600Directly adjoining OhioCoshocton County39031961700Directly adjoining OhioCoshocton County39031961800Directly adjoining OhioCuyahoga County39035108301Directly adjoining OhioCuyahoga County39035111202Generating unit retirement OhioCuyahoga County39035111401Directly adjoining OhioCuyahoga County39035111700Directly adjoining OhioCuyahoga County39035112100Directly adjoining OhioCuyahoga County39035192800Directly adjoining OhioCuyahoga County39035198900Directly adjoining OhioCuyahoga County39035199000Directly adjoining OhioCuyahoga County39035990000Directly adjoining OhioFranklin County39049009590Directly adjoining OhioFranklin County39049009753Directly adjoining OhioFranklin County39049010300Directly adjoining OhioGallia County39053953500Directly adjoining OhioGallia County39053953600Mine closure OhioGallia County39053953700Directly adjoining OhioGallia County39053953901Directly adjoining OhioGallia County39053954100Directly adjoining OhioGuernsey County39059977100Mine closure, Directly adjoining OhioGuernsey County39059977200Directly adjoining June 20, 2023 1040 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type OhioGuernsey County39059977300Directly adjoining OhioGuernsey County39059977600Directly adjoining OhioGuernsey County39059977700Directly adjoining OhioGuernsey County39059977800Directly adjoining OhioGuernsey County39059977900Mine closure OhioGuernsey County39059978000Directly adjoining OhioHamilton County39061020401Directly adjoining OhioHamilton County39061020403Generating unit retirement OhioHamilton County39061020404Directly adjoining OhioHamilton County39061020501Directly adjoining OhioHamilton County39061020603Directly adjoining OhioHamilton County39061021101Directly adjoining OhioHamilton County39061021102Directly adjoining OhioHamilton County39061026002Directly adjoining OhioHamilton County39061026200Directly adjoining OhioHamilton County39061027500Directly adjoining OhioHarrison County39067975600Mine closure, Directly adjoining OhioHarrison County39067975700Directly adjoining OhioHarrison County39067975800Directly adjoining OhioHarrison County39067975900Mine closure, Directly adjoining OhioHarrison County39067976000Mine closure, Directly adjoining OhioHocking County39073965500Directly adjoining OhioHolmes County39075976301Directly adjoining OhioHolmes County39075976302Mine closure, Directly adjoining OhioHolmes County39075976403Directly adjoining OhioHolmes County39075976600Directly adjoining OhioHolmes County39075976700Directly adjoining OhioHolmes County39075976801Directly adjoining OhioHolmes County39075976802Mine closure OhioJackson County39079957700Directly adjoining OhioJackson County39079957800Directly adjoining OhioJefferson County39081000200Directly adjoining OhioJefferson County39081001200Directly adjoining OhioJefferson County39081001300Directly adjoining OhioJefferson County39081001400Directly adjoining OhioJefferson County39081011000Generating unit retirement, Directly adjoining OhioJefferson County39081011100Mine closure, Directly adjoining OhioJefferson County39081011401Directly adjoining OhioJefferson County39081011402Mine closure, Directly adjoining OhioJefferson County39081011500Mine closure, Directly adjoining OhioJefferson County39081011700Directly adjoining OhioJefferson County39081011800Mine closure, Directly adjoining OhioJefferson County39081011900Mine closure, Directly adjoining Bulletin No. 2023–25 1041 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type OhioJefferson County39081012000Directly adjoining OhioJefferson County39081012100Mine closure, Directly adjoining OhioJefferson County39081012200Mine closure, Directly adjoining OhioJefferson County39081012300Directly adjoining OhioJefferson County39081012400Directly adjoining OhioLake County39085201500Directly adjoining OhioLake County39085201600Directly adjoining OhioLake County39085201900Directly adjoining OhioLake County39085202000Generating unit retirement OhioLake County39085202100Directly adjoining OhioLake County39085206600Directly adjoining OhioLake County39085990000Directly adjoining OhioLawrence County39087050400Directly adjoining OhioLawrence County39087050501Directly adjoining OhioLawrence County39087050502Directly adjoining OhioLawrence County39087050600Mine closure, Directly adjoining OhioLawrence County39087050700Mine closure, Directly adjoining OhioLawrence County39087050800Directly adjoining OhioLorain County39093010200Directly adjoining OhioLorain County39093010300Directly adjoining OhioLorain County39093010400Generating unit retirement OhioLorain County39093013101Directly adjoining OhioLorain County39093013202Directly adjoining OhioLorain County39093021100Directly adjoining OhioLorain County39093028100Directly adjoining OhioLorain County39093097401Directly adjoining OhioLorain County39093990200Directly adjoining OhioLucas County39095001201Directly adjoining OhioLucas County39095004600Directly adjoining OhioLucas County39095005501Directly adjoining OhioLucas County39095005502Directly adjoining OhioLucas County39095005601Directly adjoining OhioLucas County39095005602Directly adjoining OhioLucas County39095009800Directly adjoining OhioLucas County39095009901Directly adjoining OhioLucas County39095009902Generating unit retirement OhioLucas County39095010001Directly adjoining OhioLucas County39095010002Directly adjoining OhioMahoning County39099810900Directly adjoining OhioMahoning County39099811001Directly adjoining OhioMahoning County39099811002Directly adjoining OhioMahoning County39099811902Directly adjoining OhioMahoning County39099812001Directly adjoining June 20, 2023 1042 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type OhioMahoning County39099812002Directly adjoining OhioMahoning County39099812101Directly adjoining OhioMahoning County39099812102Directly adjoining OhioMahoning County39099812400Directly adjoining OhioMahoning County39099812500Directly adjoining OhioMahoning County39099813501Mine closure OhioMahoning County39099813502Directly adjoining OhioMahoning County39099813601Directly adjoining OhioMahoning County39099813602Directly adjoining OhioMahoning County39099814100Directly adjoining OhioMedina County39103417300Directly adjoining OhioMeigs County39105964300Directly adjoining OhioMeigs County39105964500Directly adjoining OhioMeigs County39105964600Directly adjoining OhioMonroe County39111966600Mine closure, Directly adjoining OhioMonroe County39111966700Directly adjoining OhioMonroe County39111966800Directly adjoining OhioMonroe County39111966900Directly adjoining OhioMontgomery County39113050301Directly adjoining OhioMontgomery County39113050302Directly adjoining OhioMontgomery County39113050402Directly adjoining OhioMontgomery County39113050502Directly adjoining OhioMontgomery County39113050600Generating unit retirement OhioMontgomery County39113060100Directly adjoining OhioMontgomery County39113060200Directly adjoining OhioMontgomery County39113070101Directly adjoining OhioMontgomery County39113070201Directly adjoining OhioMontgomery County39113140100Directly adjoining OhioMontgomery County39113150100Directly adjoining OhioMontgomery County39113165000Directly adjoining OhioMorgan County39115968800Generating unit retirement OhioMorgan County39115968900Directly adjoining OhioMorgan County39115969000Directly adjoining OhioMorgan County39115969100Directly adjoining OhioMuskingum County39119911000Mine closure, Directly adjoining OhioMuskingum County39119911100Directly adjoining OhioMuskingum County39119911601Directly adjoining OhioMuskingum County39119911900Directly adjoining OhioMuskingum County39119912600Directly adjoining OhioMuskingum County39119912700Directly adjoining OhioMuskingum County39119912800Directly adjoining OhioNoble County39121968300Mine closure, Directly adjoining OhioNoble County39121968401Directly adjoining Bulletin No. 2023–25 1043 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type OhioNoble County39121968500Directly adjoining OhioPerry County39127965902Directly adjoining OhioPerry County39127966000Directly adjoining OhioPerry County39127966100Mine closure, Directly adjoining OhioPerry County39127966200Directly adjoining OhioPerry County39127966301Directly adjoining OhioPerry County39127966302Mine closure, Directly adjoining OhioPickaway County39129021101Directly adjoining OhioPickaway County39129021201Directly adjoining OhioPickaway County39129021202Generating unit retirement OhioPickaway County39129021403Directly adjoining OhioPickaway County39129021404Directly adjoining OhioPickaway County39129021500Directly adjoining OhioRichland County39139002500Directly adjoining OhioRichland County39139002600Generating unit retirement OhioRichland County39139002700Directly adjoining OhioRichland County39139002800Directly adjoining OhioScioto County39145002600Directly adjoining OhioScioto County39145002700Directly adjoining OhioScioto County39145002800Directly adjoining OhioStark County39151700200Directly adjoining OhioStark County39151700400Directly adjoining OhioStark County39151700701Directly adjoining OhioStark County39151700702Directly adjoining OhioStark County39151711700Directly adjoining OhioStark County39151712102Directly adjoining OhioStark County39151712201Directly adjoining OhioStark County39151712202Directly adjoining OhioStark County39151712300Mine closure OhioStark County39151712400Directly adjoining OhioStark County39151712700Directly adjoining OhioStark County39151712800Directly adjoining OhioStark County39151712900Mine closure, Directly adjoining OhioStark County39151713000Directly adjoining OhioStark County39151713201Directly adjoining OhioStark County39151714801Directly adjoining OhioStark County39151714802Directly adjoining OhioStark County39151714901Directly adjoining OhioStark County39151714902Mine closure, Directly adjoining OhioTrumbull County39155932500Directly adjoining OhioTrumbull County39155932600Directly adjoining OhioTrumbull County39155932802Directly adjoining OhioTrumbull County39155933301Directly adjoining June 20, 2023 1044 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type OhioTrumbull County39155933302Generating unit retirement OhioTrumbull County39155933900Directly adjoining OhioTuscarawas County39157020100Mine closure, Directly adjoining OhioTuscarawas County39157020200Directly adjoining OhioTuscarawas County39157020300Directly adjoining OhioTuscarawas County39157020400Mine closure, Directly adjoining OhioTuscarawas County39157020500Mine closure, Directly adjoining OhioTuscarawas County39157020600Directly adjoining OhioTuscarawas County39157020700Mine closure, Directly adjoining OhioTuscarawas County39157020900Directly adjoining OhioTuscarawas County39157021000Directly adjoining OhioTuscarawas County39157021100Directly adjoining OhioTuscarawas County39157021200Directly adjoining OhioTuscarawas County39157021300Mine closure, Directly adjoining OhioTuscarawas County39157021400Directly adjoining OhioTuscarawas County39157021501Directly adjoining OhioTuscarawas County39157021502Mine closure, Directly adjoining OhioTuscarawas County39157021503Mine closure, Directly adjoining OhioTuscarawas County39157021600Mine closure, Directly adjoining OhioTuscarawas County39157021700Directly adjoining OhioTuscarawas County39157021800Mine closure, Directly adjoining OhioTuscarawas County39157021900Directly adjoining OhioTuscarawas County39157022001Directly adjoining OhioTuscarawas County39157022002Mine closure, Directly adjoining OhioVinton County39163953200Directly adjoining OhioWarren County39165030101Directly adjoining OhioWarren County39165030102Directly adjoining OhioWarren County39165030501Directly adjoining OhioWashington County39167020201Directly adjoining OhioWashington County39167020300Generating unit retirement OhioWashington County39167020400Directly adjoining OhioWashington County39167020500Directly adjoining OhioWashington County39167021100Directly adjoining OhioWashington County39167021201Directly adjoining OhioWashington County39167021202Directly adjoining OhioWashington County39167021300Directly adjoining OhioWashington County39167021500Directly adjoining OhioWashington County39167021600Directly adjoining OhioWashington County39167021700Directly adjoining OhioWayne County39169001700Directly adjoining OhioWayne County39169002500Directly adjoining OhioWayne County39169002902Directly adjoining OhioWayne County39169003000Directly adjoining Bulletin No. 2023–25 1045 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type OhioWayne County39169003400Generating unit retirement OhioWayne County39169003500Directly adjoining OklahomaCraig County40035373100Mine closure, Directly adjoining OklahomaCraig County40035373200Mine closure, Directly adjoining OklahomaCraig County40035373300Directly adjoining OklahomaCraig County40035373400Directly adjoining OklahomaCraig County40035373500Directly adjoining OklahomaHaskell County40061279100Directly adjoining OklahomaHaskell County40061279300Directly adjoining OklahomaHaskell County40061279400Directly adjoining OklahomaJackson County40065968100Directly adjoining OklahomaJackson County40065968300Directly adjoining OklahomaLatimer County40077087100Mine closure, Directly adjoining OklahomaLatimer County40077087200Directly adjoining OklahomaLatimer County40077087300Directly adjoining OklahomaLe Flore County40079040299Directly adjoining OklahomaLe Flore County40079040301Mine closure, Directly adjoining OklahomaLe Flore County40079040302Directly adjoining OklahomaLe Flore County40079040303Directly adjoining OklahomaLe Flore County40079040401Directly adjoining OklahomaLe Flore County40079040402Directly adjoining OklahomaLe Flore County40079040500Mine closure, Directly adjoining OklahomaLe Flore County40079040601Directly adjoining OklahomaLe Flore County40079040602Mine closure, Directly adjoining OklahomaLe Flore County40079040700Directly adjoining OklahomaMayes County40097040700Directly adjoining OklahomaMayes County40097040801Directly adjoining OklahomaNowata County40105172100Directly adjoining OklahomaNowata County40105172200Directly adjoining OklahomaNowata County40105172300Mine closure, Directly adjoining OklahomaNowata County40105172400Directly adjoining OklahomaOttawa County40115574100Directly adjoining OklahomaOttawa County40115574700Directly adjoining OklahomaOttawa County40115574800Directly adjoining OklahomaRogers County40131050301Directly adjoining OklahomaRogers County40131050304Directly adjoining OklahomaRogers County40131050403Directly adjoining OklahomaRogers County40131050702Directly adjoining OklahomaRogers County40131050801Generating unit retirement OklahomaRogers County40131050802Directly adjoining OklahomaTillman County40141070100Directly adjoining OklahomaTulsa County40143005404Directly adjoining OklahomaWashington County40147001000Directly adjoining June 20, 2023 1046 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type OklahomaWashington County40147001100Directly adjoining OklahomaWashington County40147001200Directly adjoining OklahomaWashington County40147001300Directly adjoining OregonGilliam County41021960100Directly adjoining OregonMorrow County41049970101Generating unit retirement OregonMorrow County41049970102Directly adjoining OregonMorrow County41049970200Directly adjoining PennsylvaniaAllegheny County42003405000Directly adjoining PennsylvaniaAllegheny County42003415001Directly adjoining PennsylvaniaAllegheny County42003415002Directly adjoining PennsylvaniaAllegheny County42003416000Directly adjoining PennsylvaniaAllegheny County42003417100Directly adjoining PennsylvaniaAllegheny County42003417200Generating unit retirement PennsylvaniaAllegheny County42003418000Directly adjoining PennsylvaniaAllegheny County42003419000Mine closure PennsylvaniaAllegheny County42003421100Directly adjoining PennsylvaniaAllegheny County42003422000Directly adjoining PennsylvaniaAllegheny County42003451300Directly adjoining PennsylvaniaAllegheny County42003452000Directly adjoining PennsylvaniaAllegheny County42003453003Mine closure, Directly adjoining PennsylvaniaAllegheny County42003453004Directly adjoining PennsylvaniaAllegheny County42003455000Mine closure, Directly adjoining PennsylvaniaAllegheny County42003456001Directly adjoining PennsylvaniaAllegheny County42003456003Directly adjoining PennsylvaniaAllegheny County42003457100Directly adjoining PennsylvaniaAllegheny County42003457200Directly adjoining PennsylvaniaAllegheny County42003458001Mine closure, Directly adjoining PennsylvaniaAllegheny County42003458002Mine closure, Directly adjoining PennsylvaniaAllegheny County42003459101Directly adjoining PennsylvaniaAllegheny County42003459102Mine closure PennsylvaniaAllegheny County42003459201Directly adjoining PennsylvaniaAllegheny County42003460001Directly adjoining PennsylvaniaAllegheny County42003460002Directly adjoining PennsylvaniaAllegheny County42003468800Directly adjoining PennsylvaniaAllegheny County42003470300Directly adjoining PennsylvaniaAllegheny County42003470400Directly adjoining PennsylvaniaAllegheny County42003470600Directly adjoining PennsylvaniaAllegheny County42003471000Directly adjoining PennsylvaniaAllegheny County42003475304Directly adjoining PennsylvaniaAllegheny County42003475401Directly adjoining PennsylvaniaAllegheny County42003475402Directly adjoining PennsylvaniaAllegheny County42003480101Directly adjoining PennsylvaniaAllegheny County42003480102Directly adjoining Bulletin No. 2023–25 1047 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type PennsylvaniaAllegheny County42003489001Directly adjoining PennsylvaniaAllegheny County42003489002Directly adjoining PennsylvaniaAllegheny County42003490002Directly adjoining PennsylvaniaAllegheny County42003490003Mine closure, Directly adjoining PennsylvaniaAllegheny County42003490004Directly adjoining PennsylvaniaAllegheny County42003491101Mine closure, Directly adjoining PennsylvaniaAllegheny County42003491200Directly adjoining PennsylvaniaAllegheny County42003494000Directly adjoining PennsylvaniaAllegheny County42003496101Directly adjoining PennsylvaniaAllegheny County42003496102Directly adjoining PennsylvaniaAllegheny County42003496200Directly adjoining PennsylvaniaAllegheny County42003525200Directly adjoining PennsylvaniaAllegheny County42003525300Directly adjoining PennsylvaniaAllegheny County42003526101Directly adjoining PennsylvaniaAllegheny County42003526102Mine closure PennsylvaniaAllegheny County42003526201Directly adjoining PennsylvaniaAllegheny County42003526202Directly adjoining PennsylvaniaAllegheny County42003526301Directly adjoining PennsylvaniaAllegheny County42003564000Directly adjoining PennsylvaniaAllegheny County42003564500Directly adjoining PennsylvaniaArmstrong County42005950100Mine closure, Directly adjoining PennsylvaniaArmstrong County42005950200Mine closure, Generating unit retirement, Directly adjoining PennsylvaniaArmstrong County42005950300Mine closure, Directly adjoining PennsylvaniaArmstrong County42005950400Mine closure, Directly adjoining PennsylvaniaArmstrong County42005950500Mine closure, Directly adjoining PennsylvaniaArmstrong County42005950600Mine closure, Directly adjoining PennsylvaniaArmstrong County42005950700Mine closure, Directly adjoining PennsylvaniaArmstrong County42005950800Mine closure, Directly adjoining PennsylvaniaArmstrong County42005950900Mine closure, Directly adjoining PennsylvaniaArmstrong County42005951000Directly adjoining PennsylvaniaArmstrong County42005951100Directly adjoining PennsylvaniaArmstrong County42005951200Directly adjoining PennsylvaniaArmstrong County42005951300Directly adjoining PennsylvaniaArmstrong County42005951400Directly adjoining PennsylvaniaArmstrong County42005951500Directly adjoining PennsylvaniaArmstrong County42005951600Mine closure, Directly adjoining PennsylvaniaArmstrong County42005951700Mine closure, Directly adjoining PennsylvaniaBeaver County42007600601Directly adjoining PennsylvaniaBeaver County42007600602Directly adjoining PennsylvaniaBeaver County42007602300Directly adjoining PennsylvaniaBeaver County42007602400Directly adjoining PennsylvaniaBeaver County42007602500Directly adjoining PennsylvaniaBeaver County42007602701Directly adjoining June 20, 2023 1048 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type PennsylvaniaBeaver County42007602702Directly adjoining PennsylvaniaBeaver County42007602800Directly adjoining PennsylvaniaBeaver County42007602900Generating unit retirement, Directly adjoining PennsylvaniaBeaver County42007603000Directly adjoining PennsylvaniaBeaver County42007603202Directly adjoining PennsylvaniaBeaver County42007603300Directly adjoining PennsylvaniaBeaver County42007603400Directly adjoining PennsylvaniaBeaver County42007605002Directly adjoining PennsylvaniaBeaver County42007605300Directly adjoining PennsylvaniaBeaver County42007605500Generating unit retirement, Directly adjoining PennsylvaniaBedford County42009960100Directly adjoining PennsylvaniaBedford County42009960200Directly adjoining PennsylvaniaBedford County42009960300Directly adjoining PennsylvaniaBedford County42009960400Directly adjoining PennsylvaniaBedford County42009960500Mine closure, Directly adjoining PennsylvaniaBedford County42009960600Directly adjoining PennsylvaniaBedford County42009960900Directly adjoining PennsylvaniaBedford County42009961001Directly adjoining PennsylvaniaBedford County42009961100Directly adjoining PennsylvaniaBerks County42011002002Directly adjoining PennsylvaniaBerks County42011002100Directly adjoining PennsylvaniaBerks County42011002200Directly adjoining PennsylvaniaBerks County42011002900Directly adjoining PennsylvaniaBerks County42011010100Directly adjoining PennsylvaniaBerks County42011011300Directly adjoining PennsylvaniaBerks County42011011601Directly adjoining PennsylvaniaBerks County42011011602Directly adjoining PennsylvaniaBerks County42011011603Generating unit retirement PennsylvaniaBerks County42011011702Directly adjoining PennsylvaniaBerks County42011011704Directly adjoining PennsylvaniaBerks County42011011705Directly adjoining PennsylvaniaBerks County42011012003Directly adjoining PennsylvaniaBerks County42011012200Directly adjoining PennsylvaniaBlair County42013010101Generating unit retirement, Directly adjoining PennsylvaniaBlair County42013010102Directly adjoining PennsylvaniaBlair County42013010103Directly adjoining PennsylvaniaBlair County42013010403Directly adjoining PennsylvaniaBlair County42013010404Directly adjoining PennsylvaniaBlair County42013010500Directly adjoining PennsylvaniaBlair County42013010701Generating unit retirement PennsylvaniaBlair County42013010702Directly adjoining Bulletin No. 2023–25 1049 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type PennsylvaniaBlair County42013010800Directly adjoining PennsylvaniaBlair County42013011001Directly adjoining PennsylvaniaBlair County42013011300Directly adjoining PennsylvaniaBlair County42013011600Directly adjoining PennsylvaniaBlair County42013100700Directly adjoining PennsylvaniaBlair County42013100800Directly adjoining PennsylvaniaBlair County42013100900Directly adjoining PennsylvaniaBlair County42013101700Directly adjoining PennsylvaniaBlair County42013101800Directly adjoining PennsylvaniaBradford County42015951200Directly adjoining PennsylvaniaBradford County42015951300Directly adjoining PennsylvaniaBucks County42017980000Directly adjoining PennsylvaniaButler County42019902600Directly adjoining PennsylvaniaButler County42019902900Directly adjoining PennsylvaniaButler County42019903100Directly adjoining PennsylvaniaButler County42019910100Mine closure, Directly adjoining PennsylvaniaButler County42019910200Mine closure, Directly adjoining PennsylvaniaButler County42019910301Directly adjoining PennsylvaniaButler County42019910302Directly adjoining PennsylvaniaButler County42019910600Mine closure, Directly adjoining PennsylvaniaButler County42019910700Directly adjoining PennsylvaniaButler County42019910800Directly adjoining PennsylvaniaButler County42019911000Directly adjoining PennsylvaniaButler County42019911200Mine closure PennsylvaniaButler County42019911300Directly adjoining PennsylvaniaButler County42019911400Directly adjoining PennsylvaniaButler County42019911501Directly adjoining PennsylvaniaButler County42019911600Directly adjoining PennsylvaniaCambria County42021000100Directly adjoining PennsylvaniaCambria County42021000300Directly adjoining PennsylvaniaCambria County42021000500Directly adjoining PennsylvaniaCambria County42021010100Mine closure, Directly adjoining PennsylvaniaCambria County42021010200Directly adjoining PennsylvaniaCambria County42021010300Mine closure, Directly adjoining PennsylvaniaCambria County42021010500Directly adjoining PennsylvaniaCambria County42021010700Directly adjoining PennsylvaniaCambria County42021010801Directly adjoining PennsylvaniaCambria County42021011100Directly adjoining PennsylvaniaCambria County42021011400Directly adjoining PennsylvaniaCambria County42021011500Mine closure, Directly adjoining PennsylvaniaCambria County42021011600Directly adjoining PennsylvaniaCambria County42021011700Mine closure, Directly adjoining PennsylvaniaCambria County42021011800Mine closure, Directly adjoining June 20, 2023 1050 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type PennsylvaniaCambria County42021011900Directly adjoining PennsylvaniaCambria County42021012000Mine closure, Directly adjoining PennsylvaniaCambria County42021012100Mine closure, Directly adjoining PennsylvaniaCambria County42021012200Directly adjoining PennsylvaniaCambria County42021012300Directly adjoining PennsylvaniaCambria County42021012400Directly adjoining PennsylvaniaCambria County42021012600Directly adjoining PennsylvaniaCambria County42021012700Mine closure, Directly adjoining PennsylvaniaCambria County42021012800Directly adjoining PennsylvaniaCambria County42021012900Mine closure, Directly adjoining PennsylvaniaCambria County42021013000Directly adjoining PennsylvaniaCambria County42021013100Mine closure, Directly adjoining PennsylvaniaCambria County42021013200Directly adjoining PennsylvaniaCambria County42021013300Mine closure, Directly adjoining PennsylvaniaCambria County42021013400Directly adjoining PennsylvaniaCambria County42021013500Mine closure, Directly adjoining PennsylvaniaCambria County42021013600Directly adjoining PennsylvaniaCambria County42021013700Directly adjoining PennsylvaniaCameron County42023960100Directly adjoining PennsylvaniaCameron County42023960200Mine closure, Directly adjoining PennsylvaniaCarbon County42025020102Directly adjoining PennsylvaniaCarbon County42025020106Directly adjoining PennsylvaniaCarbon County42025020201Directly adjoining PennsylvaniaCarbon County42025020202Directly adjoining PennsylvaniaCarbon County42025020301Directly adjoining PennsylvaniaCarbon County42025020302Mine closure PennsylvaniaCarbon County42025020400Directly adjoining PennsylvaniaCarbon County42025020501Directly adjoining PennsylvaniaCentre County42027010100Directly adjoining PennsylvaniaCentre County42027010200Mine closure, Directly adjoining PennsylvaniaCentre County42027010300Directly adjoining PennsylvaniaCentre County42027010400Mine closure, Directly adjoining PennsylvaniaCentre County42027010500Directly adjoining PennsylvaniaCentre County42027010600Directly adjoining PennsylvaniaCentre County42027011504Directly adjoining PennsylvaniaCentre County42027011600Directly adjoining PennsylvaniaCentre County42027012100Directly adjoining PennsylvaniaCentre County42027012200Generating unit retirement PennsylvaniaCentre County42027012300Directly adjoining PennsylvaniaCentre County42027012400Directly adjoining PennsylvaniaCentre County42027012500Directly adjoining PennsylvaniaChester County42029300502Directly adjoining PennsylvaniaChester County42029300600Directly adjoining Bulletin No. 2023–25 1051 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type PennsylvaniaChester County42029300800Directly adjoining PennsylvaniaChester County42029301001Directly adjoining PennsylvaniaChester County42029301002Generating unit retirement PennsylvaniaChester County42029301100Directly adjoining PennsylvaniaChester County42029311000Directly adjoining PennsylvaniaClarion County42031160101Directly adjoining PennsylvaniaClarion County42031160103Directly adjoining PennsylvaniaClarion County42031160104Directly adjoining PennsylvaniaClarion County42031160201Directly adjoining PennsylvaniaClarion County42031160202Mine closure, Directly adjoining PennsylvaniaClarion County42031160300Mine closure, Directly adjoining PennsylvaniaClarion County42031160400Directly adjoining PennsylvaniaClarion County42031160500Mine closure, Generating unit retirement, Directly adjoining PennsylvaniaClarion County42031160600Directly adjoining PennsylvaniaClarion County42031160701Directly adjoining PennsylvaniaClarion County42031160702Mine closure, Directly adjoining PennsylvaniaClarion County42031160800Directly adjoining PennsylvaniaClarion County42031160900Mine closure, Directly adjoining PennsylvaniaClearfield County42033330100Mine closure, Directly adjoining PennsylvaniaClearfield County42033330200Directly adjoining PennsylvaniaClearfield County42033330300Directly adjoining PennsylvaniaClearfield County42033330400Directly adjoining PennsylvaniaClearfield County42033330500Mine closure, Directly adjoining PennsylvaniaClearfield County42033330600Mine closure, Directly adjoining PennsylvaniaClearfield County42033330700Mine closure, Directly adjoining PennsylvaniaClearfield County42033330800Mine closure, Directly adjoining PennsylvaniaClearfield County42033330900Mine closure, Directly adjoining PennsylvaniaClearfield County42033331000Mine closure, Directly adjoining PennsylvaniaClearfield County42033331100Directly adjoining PennsylvaniaClearfield County42033331200Directly adjoining PennsylvaniaClearfield County42033331300Mine closure, Directly adjoining PennsylvaniaClearfield County42033331401Mine closure, Directly adjoining PennsylvaniaClearfield County42033331402Directly adjoining PennsylvaniaClearfield County42033331500Mine closure, Directly adjoining PennsylvaniaClearfield County42033331600Mine closure, Directly adjoining PennsylvaniaClearfield County42033331700Mine closure, Directly adjoining PennsylvaniaClearfield County42033331800Mine closure, Directly adjoining PennsylvaniaClearfield County42033331900Mine closure, Directly adjoining PennsylvaniaClinton County42035030100Directly adjoining PennsylvaniaClinton County42035030200Mine closure, Directly adjoining PennsylvaniaClinton County42035030300Directly adjoining PennsylvaniaClinton County42035030500Directly adjoining PennsylvaniaClinton County42035030800Directly adjoining June 20, 2023 1052 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type PennsylvaniaColumbia County42037050200Directly adjoining PennsylvaniaColumbia County42037050300Directly adjoining PennsylvaniaColumbia County42037051300Directly adjoining PennsylvaniaColumbia County42037051400Directly adjoining PennsylvaniaColumbia County42037051500Mine closure, Directly adjoining PennsylvaniaDauphin County42043024700Directly adjoining PennsylvaniaDauphin County42043024801Directly adjoining PennsylvaniaDauphin County42043024900Mine closure, Directly adjoining PennsylvaniaDauphin County42043025000Mine closure, Directly adjoining PennsylvaniaDauphin County42043025100Mine closure, Directly adjoining PennsylvaniaDauphin County42043025200Directly adjoining PennsylvaniaDauphin County42043025300Directly adjoining PennsylvaniaDelaware County42045404102Directly adjoining PennsylvaniaDelaware County42045404103Directly adjoining PennsylvaniaDelaware County42045404300Generating unit retirement PennsylvaniaDelaware County42045404800Directly adjoining PennsylvaniaDelaware County42045406500Directly adjoining PennsylvaniaDelaware County42045406600Directly adjoining PennsylvaniaDelaware County42045410700Directly adjoining PennsylvaniaElk County42047950100Directly adjoining PennsylvaniaElk County42047950200Directly adjoining PennsylvaniaElk County42047950900Mine closure, Directly adjoining PennsylvaniaElk County42047951000Mine closure, Directly adjoining PennsylvaniaElk County42047951100Directly adjoining PennsylvaniaElk County42047951200Directly adjoining PennsylvaniaElk County42047951300Directly adjoining PennsylvaniaFayette County42051260200Directly adjoining PennsylvaniaFayette County42051260300Directly adjoining PennsylvaniaFayette County42051260402Directly adjoining PennsylvaniaFayette County42051260500Mine closure, Directly adjoining PennsylvaniaFayette County42051260600Directly adjoining PennsylvaniaFayette County42051260900Directly adjoining PennsylvaniaFayette County42051261000Mine closure PennsylvaniaFayette County42051261100Directly adjoining PennsylvaniaFayette County42051261300Directly adjoining PennsylvaniaFayette County42051261401Directly adjoining PennsylvaniaFayette County42051261402Directly adjoining PennsylvaniaFayette County42051261500Directly adjoining PennsylvaniaFayette County42051261600Directly adjoining PennsylvaniaFayette County42051261700Directly adjoining PennsylvaniaFayette County42051261900Directly adjoining PennsylvaniaFayette County42051262000Mine closure, Directly adjoining PennsylvaniaFayette County42051262100Directly adjoining Bulletin No. 2023–25 1053 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type PennsylvaniaFayette County42051262200Directly adjoining PennsylvaniaFayette County42051262400Directly adjoining PennsylvaniaFayette County42051262500Directly adjoining PennsylvaniaFayette County42051262600Directly adjoining PennsylvaniaFayette County42051262701Mine closure, Directly adjoining PennsylvaniaFayette County42051262702Mine closure, Directly adjoining PennsylvaniaFayette County42051262800Mine closure, Directly adjoining PennsylvaniaFayette County42051262900Mine closure, Directly adjoining PennsylvaniaFayette County42051263000Directly adjoining PennsylvaniaFayette County42051263100Mine closure, Directly adjoining PennsylvaniaFayette County42051263200Mine closure, Directly adjoining PennsylvaniaFayette County42051263300Directly adjoining PennsylvaniaForest County42053530100Directly adjoining PennsylvaniaFulton County42057960200Directly adjoining PennsylvaniaGreene County42059970101Directly adjoining PennsylvaniaGreene County42059970102Directly adjoining PennsylvaniaGreene County42059970200Mine closure, Directly adjoining PennsylvaniaGreene County42059970300Mine closure, Directly adjoining PennsylvaniaGreene County42059970400Directly adjoining PennsylvaniaGreene County42059970501Directly adjoining PennsylvaniaGreene County42059970502Mine closure, Directly adjoining PennsylvaniaGreene County42059970600Directly adjoining PennsylvaniaGreene County42059970700Mine closure, Directly adjoining PennsylvaniaGreene County42059970800Mine closure, Generating unit retirement, Directly adjoining PennsylvaniaHuntingdon County42061950200Directly adjoining PennsylvaniaHuntingdon County42061950600Directly adjoining PennsylvaniaHuntingdon County42061950800Directly adjoining PennsylvaniaHuntingdon County42061951200Directly adjoining PennsylvaniaHuntingdon County42061951300Mine closure, Directly adjoining PennsylvaniaIndiana County42063960100Directly adjoining PennsylvaniaIndiana County42063960200Mine closure, Directly adjoining PennsylvaniaIndiana County42063960300Mine closure, Directly adjoining PennsylvaniaIndiana County42063960400Mine closure, Directly adjoining PennsylvaniaIndiana County42063960500Mine closure, Directly adjoining PennsylvaniaIndiana County42063960600Mine closure, Directly adjoining PennsylvaniaIndiana County42063960700Directly adjoining PennsylvaniaIndiana County42063960800Mine closure, Directly adjoining PennsylvaniaIndiana County42063960900Directly adjoining PennsylvaniaIndiana County42063961000Mine closure PennsylvaniaIndiana County42063961102Directly adjoining PennsylvaniaIndiana County42063961103Directly adjoining PennsylvaniaIndiana County42063961104Directly adjoining PennsylvaniaIndiana County42063961200Directly adjoining June 20, 2023 1054 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type PennsylvaniaIndiana County42063961300Mine closure, Directly adjoining PennsylvaniaIndiana County42063961400Mine closure, Directly adjoining PennsylvaniaIndiana County42063961500Mine closure, Directly adjoining PennsylvaniaIndiana County42063961600Mine closure, Directly adjoining PennsylvaniaIndiana County42063961700Directly adjoining PennsylvaniaIndiana County42063961800Mine closure, Directly adjoining PennsylvaniaIndiana County42063961900Mine closure, Directly adjoining PennsylvaniaIndiana County42063962000Mine closure, Directly adjoining PennsylvaniaIndiana County42063962100Directly adjoining PennsylvaniaIndiana County42063962200Directly adjoining PennsylvaniaJefferson County42065950100Directly adjoining PennsylvaniaJefferson County42065950200Mine closure, Directly adjoining PennsylvaniaJefferson County42065950300Mine closure, Directly adjoining PennsylvaniaJefferson County42065950400Directly adjoining PennsylvaniaJefferson County42065950500Directly adjoining PennsylvaniaJefferson County42065950600Mine closure, Directly adjoining PennsylvaniaJefferson County42065950700Mine closure PennsylvaniaJefferson County42065950800Directly adjoining PennsylvaniaJefferson County42065950900Mine closure, Directly adjoining PennsylvaniaJefferson County42065951000Mine closure, Directly adjoining PennsylvaniaJefferson County42065951100Directly adjoining PennsylvaniaLackawanna County42069101800Directly adjoining PennsylvaniaLackawanna County42069101900Directly adjoining PennsylvaniaLackawanna County42069102100Directly adjoining PennsylvaniaLackawanna County42069102200Directly adjoining PennsylvaniaLackawanna County42069102300Directly adjoining PennsylvaniaLackawanna County42069103000Directly adjoining PennsylvaniaLackawanna County42069103100Directly adjoining PennsylvaniaLackawanna County42069111200Directly adjoining PennsylvaniaLackawanna County42069111300Directly adjoining PennsylvaniaLackawanna County42069111400Mine closure PennsylvaniaLackawanna County42069111500Directly adjoining PennsylvaniaLackawanna County42069111700Directly adjoining PennsylvaniaLackawanna County42069111801Directly adjoining PennsylvaniaLackawanna County42069111802Directly adjoining PennsylvaniaLackawanna County42069112400Directly adjoining PennsylvaniaLackawanna County42069112500Mine closure PennsylvaniaLackawanna County42069112600Directly adjoining PennsylvaniaLackawanna County42069112700Directly adjoining PennsylvaniaLackawanna County42069112800Directly adjoining PennsylvaniaLackawanna County42069112901Directly adjoining PennsylvaniaLawrence County42073001000Directly adjoining PennsylvaniaLawrence County42073010201Directly adjoining Bulletin No. 2023–25 1055 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type PennsylvaniaLawrence County42073010400Directly adjoining PennsylvaniaLawrence County42073010500Mine closure, Directly adjoining PennsylvaniaLawrence County42073010600Directly adjoining PennsylvaniaLawrence County42073011100Directly adjoining PennsylvaniaLawrence County42073011200Directly adjoining PennsylvaniaLawrence County42073011300Mine closure, Directly adjoining PennsylvaniaLawrence County42073011400Directly adjoining PennsylvaniaLawrence County42073011500Directly adjoining PennsylvaniaLebanon County42075002000Directly adjoining PennsylvaniaLebanon County42075002100Directly adjoining PennsylvaniaLuzerne County42079210100Mine closure, Directly adjoining PennsylvaniaLuzerne County42079210200Mine closure, Directly adjoining PennsylvaniaLuzerne County42079210300Directly adjoining PennsylvaniaLuzerne County42079210400Directly adjoining PennsylvaniaLuzerne County42079210500Mine closure, Directly adjoining PennsylvaniaLuzerne County42079210600Directly adjoining PennsylvaniaLuzerne County42079210700Directly adjoining PennsylvaniaLuzerne County42079210800Directly adjoining PennsylvaniaLuzerne County42079211101Directly adjoining PennsylvaniaLuzerne County42079211102Directly adjoining PennsylvaniaLuzerne County42079211302Directly adjoining PennsylvaniaLuzerne County42079211701Directly adjoining PennsylvaniaLuzerne County42079211702Mine closure PennsylvaniaLuzerne County42079211900Directly adjoining PennsylvaniaLuzerne County42079213900Directly adjoining PennsylvaniaLuzerne County42079215400Directly adjoining PennsylvaniaLuzerne County42079215600Directly adjoining PennsylvaniaLuzerne County42079215701Generating unit retirement PennsylvaniaLuzerne County42079215702Directly adjoining PennsylvaniaLuzerne County42079215800Directly adjoining PennsylvaniaLuzerne County42079216200Directly adjoining PennsylvaniaLuzerne County42079216400Mine closure, Directly adjoining PennsylvaniaLuzerne County42079216501Directly adjoining PennsylvaniaLuzerne County42079216502Mine closure, Directly adjoining PennsylvaniaLuzerne County42079216601Directly adjoining PennsylvaniaLuzerne County42079216602Directly adjoining PennsylvaniaLuzerne County42079216700Directly adjoining PennsylvaniaLuzerne County42079216800Mine closure, Directly adjoining PennsylvaniaLuzerne County42079216900Mine closure, Directly adjoining PennsylvaniaLuzerne County42079217001Directly adjoining PennsylvaniaLuzerne County42079217002Mine closure, Directly adjoining PennsylvaniaLuzerne County42079217100Directly adjoining PennsylvaniaLuzerne County42079217200Directly adjoining June 20, 2023 1056 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type PennsylvaniaLuzerne County42079217300Directly adjoining PennsylvaniaLuzerne County42079217700Directly adjoining PennsylvaniaLuzerne County42079217800Directly adjoining PennsylvaniaLuzerne County42079217900Directly adjoining PennsylvaniaLycoming County42081010600Directly adjoining PennsylvaniaLycoming County42081010800Directly adjoining PennsylvaniaMcKean County42083420700Directly adjoining PennsylvaniaMcKean County42083420800Directly adjoining PennsylvaniaMcKean County42083420900Directly adjoining PennsylvaniaMercer County42085031200Directly adjoining PennsylvaniaMercer County42085031300Directly adjoining PennsylvaniaMercer County42085032300Directly adjoining PennsylvaniaMercer County42085032401Directly adjoining PennsylvaniaMercer County42085032403Directly adjoining PennsylvaniaMercer County42085032502Directly adjoining PennsylvaniaMercer County42085032503Directly adjoining PennsylvaniaMercer County42085032504Mine closure PennsylvaniaMercer County42085032505Directly adjoining PennsylvaniaMercer County42085032601Mine closure PennsylvaniaMercer County42085032602Directly adjoining PennsylvaniaMercer County42085032702Directly adjoining PennsylvaniaMercer County42085033100Directly adjoining PennsylvaniaMontgomery County42091206105Directly adjoining PennsylvaniaMontgomery County42091206106Directly adjoining PennsylvaniaMontour County42093050100Generating unit retirement PennsylvaniaMontour County42093050400Directly adjoining PennsylvaniaNorthampton County42095015300Directly adjoining PennsylvaniaNorthampton County42095015400Directly adjoining PennsylvaniaNorthampton County42095018200Generating unit retirement PennsylvaniaNorthampton County42095018300Directly adjoining PennsylvaniaNorthumberland County42097080100Directly adjoining PennsylvaniaNorthumberland County42097080400Directly adjoining PennsylvaniaNorthumberland County42097080500Directly adjoining PennsylvaniaNorthumberland County42097080800Directly adjoining PennsylvaniaNorthumberland County42097080900Mine closure, Directly adjoining PennsylvaniaNorthumberland County42097081000Directly adjoining PennsylvaniaNorthumberland County42097081100Mine closure, Directly adjoining PennsylvaniaNorthumberland County42097081200Mine closure, Directly adjoining PennsylvaniaNorthumberland County42097081300Directly adjoining PennsylvaniaNorthumberland County42097081400Mine closure, Directly adjoining PennsylvaniaNorthumberland County42097081500Directly adjoining PennsylvaniaNorthumberland County42097081600Directly adjoining PennsylvaniaNorthumberland County42097081700Directly adjoining Bulletin No. 2023–25 1057 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type PennsylvaniaNorthumberland County42097081800Mine closure, Directly adjoining PennsylvaniaNorthumberland County42097081900Directly adjoining PennsylvaniaNorthumberland County42097082300Directly adjoining PennsylvaniaNorthumberland County42097082400Directly adjoining PennsylvaniaPotter County42105950402Directly adjoining PennsylvaniaSchuylkill County42107000100Directly adjoining PennsylvaniaSchuylkill County42107000200Directly adjoining PennsylvaniaSchuylkill County42107000300Mine closure, Generating unit retirement, Directly adjoining PennsylvaniaSchuylkill County42107000400Mine closure, Generating unit retirement, Directly adjoining PennsylvaniaSchuylkill County42107000500Directly adjoining PennsylvaniaSchuylkill County42107000601Directly adjoining PennsylvaniaSchuylkill County42107000602Directly adjoining PennsylvaniaSchuylkill County42107000700Mine closure, Directly adjoining PennsylvaniaSchuylkill County42107000800Directly adjoining PennsylvaniaSchuylkill County42107000901Mine closure, Directly adjoining PennsylvaniaSchuylkill County42107000902Mine closure, Directly adjoining PennsylvaniaSchuylkill County42107001000Directly adjoining PennsylvaniaSchuylkill County42107001100Mine closure, Directly adjoining PennsylvaniaSchuylkill County42107001200Mine closure, Directly adjoining PennsylvaniaSchuylkill County42107001300Mine closure, Directly adjoining PennsylvaniaSchuylkill County42107001400Mine closure, Directly adjoining PennsylvaniaSchuylkill County42107001500Mine closure, Directly adjoining PennsylvaniaSchuylkill County42107001600Mine closure, Directly adjoining PennsylvaniaSchuylkill County42107001700Directly adjoining PennsylvaniaSchuylkill County42107001800Directly adjoining PennsylvaniaSchuylkill County42107001902Directly adjoining PennsylvaniaSchuylkill County42107002000Directly adjoining PennsylvaniaSchuylkill County42107002100Directly adjoining PennsylvaniaSchuylkill County42107002200Directly adjoining PennsylvaniaSchuylkill County42107002300Directly adjoining PennsylvaniaSchuylkill County42107002400Mine closure, Directly adjoining PennsylvaniaSchuylkill County42107002500Mine closure, Directly adjoining PennsylvaniaSchuylkill County42107002600Directly adjoining PennsylvaniaSchuylkill County42107002700Directly adjoining PennsylvaniaSchuylkill County42107002800Directly adjoining PennsylvaniaSchuylkill County42107002900Directly adjoining PennsylvaniaSchuylkill County42107003000Directly adjoining PennsylvaniaSchuylkill County42107003200Directly adjoining PennsylvaniaSchuylkill County42107003400Directly adjoining PennsylvaniaSchuylkill County42107003500Mine closure, Directly adjoining PennsylvaniaSchuylkill County42107003600Directly adjoining PennsylvaniaSchuylkill County42107003700Mine closure, Directly adjoining June 20, 2023 1058 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type PennsylvaniaSchuylkill County42107003800Directly adjoining PennsylvaniaSchuylkill County42107003900Mine closure, Directly adjoining PennsylvaniaSnyder County42109070100Generating unit retirement PennsylvaniaSnyder County42109070200Directly adjoining PennsylvaniaSnyder County42109070701Directly adjoining PennsylvaniaSomerset County42111020101Directly adjoining PennsylvaniaSomerset County42111020102Directly adjoining PennsylvaniaSomerset County42111020200Mine closure, Directly adjoining PennsylvaniaSomerset County42111020300Directly adjoining PennsylvaniaSomerset County42111020400Mine closure, Directly adjoining PennsylvaniaSomerset County42111020500Mine closure, Directly adjoining PennsylvaniaSomerset County42111020601Mine closure, Directly adjoining PennsylvaniaSomerset County42111020602Mine closure, Directly adjoining PennsylvaniaSomerset County42111020700Mine closure, Directly adjoining PennsylvaniaSomerset County42111020801Directly adjoining PennsylvaniaSomerset County42111020802Mine closure, Directly adjoining PennsylvaniaSomerset County42111020900Mine closure, Directly adjoining PennsylvaniaSomerset County42111021000Directly adjoining PennsylvaniaSomerset County42111021100Mine closure, Directly adjoining PennsylvaniaSomerset County42111021200Mine closure, Directly adjoining PennsylvaniaSomerset County42111021300Mine closure, Directly adjoining PennsylvaniaSomerset County42111021400Mine closure, Directly adjoining PennsylvaniaSomerset County42111021500Mine closure, Directly adjoining PennsylvaniaSomerset County42111021600Directly adjoining PennsylvaniaSomerset County42111021700Mine closure, Directly adjoining PennsylvaniaSomerset County42111021800Mine closure, Directly adjoining PennsylvaniaSomerset County42111021902Directly adjoining PennsylvaniaSomerset County42111021903Directly adjoining PennsylvaniaSomerset County42111021904Directly adjoining PennsylvaniaSullivan County42113960101Directly adjoining PennsylvaniaSullivan County42113960102Mine closure PennsylvaniaSullivan County42113960201Directly adjoining PennsylvaniaUnion County42119090400Directly adjoining PennsylvaniaVenango County42121200201Directly adjoining PennsylvaniaVenango County42121200202Directly adjoining PennsylvaniaVenango County42121201100Directly adjoining PennsylvaniaVenango County42121201200Directly adjoining PennsylvaniaVenango County42121201300Directly adjoining PennsylvaniaVenango County42121201400Directly adjoining PennsylvaniaVenango County42121201500Mine closure, Directly adjoining PennsylvaniaWashington County42125711000Mine closure, Directly adjoining PennsylvaniaWashington County42125712700Directly adjoining PennsylvaniaWashington County42125713700Mine closure, Directly adjoining Bulletin No. 2023–25 1059 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type PennsylvaniaWashington County42125714000Mine closure, Directly adjoining PennsylvaniaWashington County42125715700Directly adjoining PennsylvaniaWashington County42125721000Directly adjoining PennsylvaniaWashington County42125722700Directly adjoining PennsylvaniaWashington County42125741100Directly adjoining PennsylvaniaWashington County42125745200Directly adjoining PennsylvaniaWashington County42125746301Directly adjoining PennsylvaniaWashington County42125746302Directly adjoining PennsylvaniaWashington County42125755200Directly adjoining PennsylvaniaWashington County42125755700Directly adjoining PennsylvaniaWashington County42125761000Mine closure, Directly adjoining PennsylvaniaWashington County42125762000Directly adjoining PennsylvaniaWashington County42125763700Directly adjoining PennsylvaniaWashington County42125764000Directly adjoining PennsylvaniaWashington County42125771100Mine closure, Generating unit retirement, Directly adjoining PennsylvaniaWashington County42125771200Mine closure, Directly adjoining PennsylvaniaWashington County42125772700Mine closure, Directly adjoining PennsylvaniaWashington County42125773100Directly adjoining PennsylvaniaWashington County42125773200Directly adjoining PennsylvaniaWashington County42125774700Directly adjoining PennsylvaniaWashington County42125781700Directly adjoining PennsylvaniaWashington County42125795700Mine closure, Directly adjoining PennsylvaniaWashington County42125795900Directly adjoining PennsylvaniaWashington County42125796000Directly adjoining PennsylvaniaWestmoreland County42129801200Directly adjoining PennsylvaniaWestmoreland County42129801600Directly adjoining PennsylvaniaWestmoreland County42129801701Directly adjoining PennsylvaniaWestmoreland County42129801702Directly adjoining PennsylvaniaWestmoreland County42129801703Mine closure, Directly adjoining PennsylvaniaWestmoreland County42129801801Directly adjoining PennsylvaniaWestmoreland County42129801802Directly adjoining PennsylvaniaWestmoreland County42129801901Mine closure, Directly adjoining PennsylvaniaWestmoreland County42129801902Mine closure, Directly adjoining PennsylvaniaWestmoreland County42129802001Directly adjoining PennsylvaniaWestmoreland County42129802003Directly adjoining PennsylvaniaWestmoreland County42129802004Directly adjoining PennsylvaniaWestmoreland County42129802101Directly adjoining PennsylvaniaWestmoreland County42129802400Directly adjoining PennsylvaniaWestmoreland County42129803302Directly adjoining PennsylvaniaWestmoreland County42129803400Directly adjoining PennsylvaniaWestmoreland County42129803501Directly adjoining PennsylvaniaWestmoreland County42129803800Directly adjoining PennsylvaniaWestmoreland County42129804400Directly adjoining June 20, 2023 1060 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type PennsylvaniaWestmoreland County42129804501Mine closure PennsylvaniaWestmoreland County42129804503Directly adjoining PennsylvaniaWestmoreland County42129804504Directly adjoining PennsylvaniaWestmoreland County42129804600Directly adjoining PennsylvaniaWestmoreland County42129804701Directly adjoining PennsylvaniaWestmoreland County42129804705Directly adjoining PennsylvaniaWestmoreland County42129804706Directly adjoining PennsylvaniaWestmoreland County42129804901Directly adjoining PennsylvaniaWestmoreland County42129804902Directly adjoining PennsylvaniaWestmoreland County42129805000Directly adjoining PennsylvaniaWestmoreland County42129805100Mine closure, Directly adjoining PennsylvaniaWestmoreland County42129805800Directly adjoining PennsylvaniaWestmoreland County42129805901Directly adjoining PennsylvaniaWestmoreland County42129805903Directly adjoining PennsylvaniaWestmoreland County42129805904Directly adjoining PennsylvaniaWestmoreland County42129806000Directly adjoining PennsylvaniaWestmoreland County42129806100Mine closure, Directly adjoining PennsylvaniaWestmoreland County42129806200Mine closure, Directly adjoining PennsylvaniaWestmoreland County42129806500Directly adjoining PennsylvaniaWestmoreland County42129806600Mine closure, Directly adjoining PennsylvaniaWestmoreland County42129806700Directly adjoining PennsylvaniaWestmoreland County42129806900Directly adjoining PennsylvaniaWestmoreland County42129807000Directly adjoining PennsylvaniaWestmoreland County42129807100Directly adjoining PennsylvaniaWestmoreland County42129807201Directly adjoining PennsylvaniaWestmoreland County42129807202Directly adjoining PennsylvaniaWestmoreland County42129807300Mine closure, Directly adjoining PennsylvaniaWestmoreland County42129807401Mine closure, Directly adjoining PennsylvaniaWestmoreland County42129807403Directly adjoining PennsylvaniaWestmoreland County42129807404Directly adjoining PennsylvaniaWestmoreland County42129807500Directly adjoining PennsylvaniaWestmoreland County42129807600Directly adjoining PennsylvaniaWestmoreland County42129807800Directly adjoining PennsylvaniaWestmoreland County42129807901Directly adjoining PennsylvaniaWestmoreland County42129807902Directly adjoining PennsylvaniaWestmoreland County42129808100Mine closure, Directly adjoining PennsylvaniaWestmoreland County42129808200Directly adjoining PennsylvaniaWestmoreland County42129808300Mine closure, Directly adjoining PennsylvaniaWestmoreland County42129808401Directly adjoining PennsylvaniaWestmoreland County42129808402Directly adjoining PennsylvaniaWestmoreland County42129808600Directly adjoining PennsylvaniaYork County42133020522Directly adjoining PennsylvaniaYork County42133020523Generating unit retirement Bulletin No. 2023–25 1061 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type PennsylvaniaYork County42133020524Directly adjoining PennsylvaniaYork County42133021712Directly adjoining Rhode IslandNewport County44005990000Directly adjoining South CarolinaAiken County45003021902Directly adjoining South CarolinaAiken County45003022001Directly adjoining South CarolinaAiken County45003022004Directly adjoining South CarolinaAiken County45003022100Directly adjoining South CarolinaAiken County45003980100Generating unit retirement South CarolinaAnderson County45007010403Directly adjoining South CarolinaAnderson County45007010405Directly adjoining South CarolinaAnderson County45007010406Generating unit retirement South CarolinaAnderson County45007011203Directly adjoining South CarolinaAnderson County45007011204Directly adjoining South CarolinaAnderson County45007011302Directly adjoining South CarolinaAnderson County45007011401Directly adjoining South CarolinaAnderson County45007011402Directly adjoining South CarolinaBarnwell County45011970102Directly adjoining South CarolinaBarnwell County45011980100Directly adjoining South CarolinaBerkeley County45015020101Directly adjoining South CarolinaBerkeley County45015020201Directly adjoining South CarolinaBerkeley County45015020202Directly adjoining South CarolinaBerkeley County45015020301Directly adjoining South CarolinaBerkeley County45015020303Directly adjoining South CarolinaBerkeley County45015020304Generating unit retirement South CarolinaBerkeley County45015020401Directly adjoining South CarolinaBerkeley County45015020503Directly adjoining South CarolinaBerkeley County45015020504Directly adjoining South CarolinaBerkeley County45015020506Directly adjoining South CarolinaCherokee County45021970101Directly adjoining South CarolinaCherokee County45021970203Directly adjoining South CarolinaCherokee County45021970204Directly adjoining South CarolinaCherokee County45021970401Directly adjoining South CarolinaChesterfield County45025950701Directly adjoining South CarolinaChesterfield County45025950800Directly adjoining South CarolinaColleton County45029970100Directly adjoining South CarolinaColleton County45029970200Directly adjoining South CarolinaColleton County45029970301Directly adjoining South CarolinaColleton County45029970401Generating unit retirement South CarolinaColleton County45029970402Directly adjoining South CarolinaColleton County45029970502Directly adjoining South CarolinaColleton County45029970601Directly adjoining South CarolinaColleton County45029970702Directly adjoining South CarolinaDarlington County45031010100Directly adjoining June 20, 2023 1062 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type South CarolinaDarlington County45031010200Generating unit retirement South CarolinaDarlington County45031010300Directly adjoining South CarolinaDarlington County45031010400Directly adjoining South CarolinaDarlington County45031010600Directly adjoining South CarolinaDarlington County45031010902Directly adjoining South CarolinaDorchester County45035010100Directly adjoining South CarolinaGreenville County45045003202Directly adjoining South CarolinaGreenville County45045003301Directly adjoining South CarolinaHorry County45051060101Directly adjoining South CarolinaHorry County45051060403Directly adjoining South CarolinaHorry County45051070200Directly adjoining South CarolinaHorry County45051070300Generating unit retirement South CarolinaHorry County45051070400Directly adjoining South CarolinaHorry County45051070500Directly adjoining South CarolinaHorry County45051070701Directly adjoining South CarolinaHorry County45051070702Directly adjoining South CarolinaJasper County45053950100Directly adjoining South CarolinaJasper County45053950301Directly adjoining South CarolinaJasper County45053950302Directly adjoining South DakotaCuster County46033965100Directly adjoining South DakotaLawrence County46081966601Directly adjoining South DakotaMeade County46093020200Directly adjoining South DakotaMeade County46093020302Directly adjoining South DakotaMeade County46093020303Directly adjoining South DakotaMeade County46093020500Directly adjoining South DakotaPennington County46103010202Directly adjoining South DakotaPennington County46103010300Directly adjoining South DakotaPennington County46103010400Directly adjoining South DakotaPennington County46103010906Directly adjoining South DakotaPennington County46103010908Directly adjoining South DakotaPennington County46103011200Directly adjoining South DakotaPennington County46103011300Directly adjoining South DakotaPennington County46103011400Generating unit retirement South DakotaPennington County46103011700Directly adjoining South DakotaPennington County46103011800Directly adjoining TennesseeAnderson County47001020400Directly adjoining TennesseeAnderson County47001020700Mine closure, Directly adjoining TennesseeAnderson County47001020800Directly adjoining TennesseeAnderson County47001020901Directly adjoining TennesseeAnderson County47001021001Mine closure, Directly adjoining TennesseeAnderson County47001021002Directly adjoining TennesseeAnderson County47001021100Directly adjoining TennesseeAnderson County47001021201Directly adjoining Bulletin No. 2023–25 1063 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type TennesseeBenton County47005963100Directly adjoining TennesseeBenton County47005963200Directly adjoining TennesseeBenton County47005963400Directly adjoining TennesseeBledsoe County47007953000Directly adjoining TennesseeBledsoe County47007953101Directly adjoining TennesseeBledsoe County47007953102Directly adjoining TennesseeBledsoe County47007953200Mine closure, Directly adjoining TennesseeCampbell County47013950100Mine closure, Directly adjoining TennesseeCampbell County47013950200Mine closure, Directly adjoining TennesseeCampbell County47013950300Mine closure, Directly adjoining TennesseeCampbell County47013950400Mine closure, Directly adjoining TennesseeCampbell County47013950500Directly adjoining TennesseeCampbell County47013950601Directly adjoining TennesseeCampbell County47013950701Directly adjoining TennesseeCampbell County47013950800Directly adjoining TennesseeCampbell County47013951100Directly adjoining TennesseeClaiborne County47025970200Directly adjoining TennesseeClaiborne County47025970300Directly adjoining TennesseeClaiborne County47025970400Mine closure, Directly adjoining TennesseeClaiborne County47025970500Mine closure, Directly adjoining TennesseeClaiborne County47025970600Directly adjoining TennesseeCumberland County47035970101Directly adjoining TennesseeCumberland County47035970104Directly adjoining TennesseeCumberland County47035970201Directly adjoining TennesseeCumberland County47035970603Directly adjoining TennesseeCumberland County47035970702Directly adjoining TennesseeCumberland County47035970800Mine closure TennesseeDavidson County47037014400Directly adjoining TennesseeDavidson County47037016400Directly adjoining TennesseeDavidson County47037016500Generating unit retirement TennesseeDavidson County47037016600Directly adjoining TennesseeDavidson County47037016800Directly adjoining TennesseeDavidson County47037019501Directly adjoining TennesseeFentress County47049965000Directly adjoining TennesseeFentress County47049965100Directly adjoining TennesseeFentress County47049965201Mine closure TennesseeFentress County47049965202Directly adjoining TennesseeFentress County47049965300Directly adjoining TennesseeFranklin County47051960600Directly adjoining TennesseeFranklin County47051960700Directly adjoining TennesseeGreene County47059091200Directly adjoining TennesseeGreene County47059091300Directly adjoining TennesseeGreene County47059091400Directly adjoining June 20, 2023 1064 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type TennesseeGrundy County47061955000Directly adjoining TennesseeGrundy County47061955200Mine closure, Directly adjoining TennesseeGrundy County47061955300Directly adjoining TennesseeHamblen County47063101000Directly adjoining TennesseeHawkins County47073050100Directly adjoining TennesseeHawkins County47073050200Directly adjoining TennesseeHawkins County47073050301Directly adjoining TennesseeHawkins County47073050302Directly adjoining TennesseeHawkins County47073050400Directly adjoining TennesseeHawkins County47073050700Directly adjoining TennesseeHawkins County47073050800Generating unit retirement TennesseeHawkins County47073050900Directly adjoining TennesseeHumphreys County47085130200Directly adjoining TennesseeHumphreys County47085130300Directly adjoining TennesseeHumphreys County47085130400Directly adjoining TennesseeHumphreys County47085130500Generating unit retirement TennesseeMarion County47115050102Directly adjoining TennesseeMarion County47115050203Directly adjoining TennesseeMarion County47115050302Directly adjoining TennesseeMeigs County47121960100Directly adjoining TennesseeMeigs County47121960200Directly adjoining TennesseeMorgan County47129110100Directly adjoining TennesseeMorgan County47129110200Directly adjoining TennesseeMorgan County47129110300Directly adjoining TennesseeMorgan County47129110400Mine closure, Directly adjoining TennesseeMorgan County47129110500Directly adjoining TennesseeRhea County47143975000Directly adjoining TennesseeRhea County47143975100Generating unit retirement TennesseeRhea County47143975200Directly adjoining TennesseeRoane County47145030500Directly adjoining TennesseeRoane County47145030802Directly adjoining TennesseeRoane County47145030900Directly adjoining TennesseeScott County47151975000Directly adjoining TennesseeScott County47151975101Directly adjoining TennesseeScott County47151975102Directly adjoining TennesseeScott County47151975200Directly adjoining TennesseeScott County47151975300Mine closure, Directly adjoining TennesseeScott County47151975400Directly adjoining TennesseeSequatchie County47153060102Mine closure, Directly adjoining TennesseeSequatchie County47153060103Directly adjoining TennesseeSequatchie County47153060104Directly adjoining TennesseeShelby County47157004300Directly adjoining TennesseeShelby County47157005300Directly adjoining Bulletin No. 2023–25 1065 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type TennesseeShelby County47157011700Directly adjoining TennesseeShelby County47157022210Directly adjoining TennesseeShelby County47157022220Directly adjoining TennesseeShelby County47157980200Generating unit retirement, Directly adjoining TennesseeShelby County47157980300Generating unit retirement, Directly adjoining TennesseeUnion County47173040300Directly adjoining TennesseeVan Buren County47175925000Directly adjoining TennesseeWarren County47177930900Directly adjoining TexasAnderson County48001950402Directly adjoining TexasAnderson County48001951100Directly adjoining TexasArcher County48009020200Directly adjoining TexasBaylor County48023950302Directly adjoining TexasBexar County48029131401Directly adjoining TexasBexar County48029131402Directly adjoining TexasBexar County48029131801Directly adjoining TexasBexar County48029131802Directly adjoining TexasBexar County48029141700Directly adjoining TexasBexar County48029141800Directly adjoining TexasBexar County48029141900Generating unit retirement TexasBrazos County48041000106Directly adjoining TexasBrazos County48041002010Directly adjoining TexasBrazos County48041002016Directly adjoining TexasCamp County48063950101Directly adjoining TexasCamp County48063950102Directly adjoining TexasDimmit County48127950202Directly adjoining TexasDimmit County48127950400Directly adjoining TexasDuval County48131950200Directly adjoining TexasDuval County48131950500Directly adjoining TexasFalls County48145000800Directly adjoining TexasFoard County48155950100Directly adjoining TexasFranklin County48159950101Directly adjoining TexasFranklin County48159950102Directly adjoining TexasFranklin County48159950300Directly adjoining TexasFreestone County48161000101Directly adjoining TexasFreestone County48161000102Mine closure, Generating unit retirement TexasFreestone County48161000200Directly adjoining TexasFreestone County48161000300Directly adjoining TexasFreestone County48161000600Directly adjoining TexasFreestone County48161000900Directly adjoining TexasGregg County48183000201Directly adjoining TexasGregg County48183001100Directly adjoining June 20, 2023 1066 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type TexasGregg County48183001400Directly adjoining TexasGregg County48183001500Directly adjoining TexasGregg County48183010501Directly adjoining TexasGregg County48183010502Directly adjoining TexasGrimes County48185180202Directly adjoining TexasGrimes County48185180302Directly adjoining TexasGrimes County48185180303Mine closure, Directly adjoining TexasGrimes County48185180304Generating unit retirement, Directly adjoining TexasHardeman County48197950100Directly adjoining TexasHarrison County48203020103Mine closure, Directly adjoining TexasHarrison County48203020104Directly adjoining TexasHarrison County48203020106Directly adjoining TexasHarrison County48203020301Directly adjoining TexasHarrison County48203020401Directly adjoining TexasHarrison County48203020402Generating unit retirement, Directly adjoining TexasHarrison County48203020501Directly adjoining TexasHarrison County48203020502Directly adjoining TexasHarrison County48203020603Directly adjoining TexasHarrison County48203020604Mine closure, Generating unit retirement, Directly adjoining TexasHarrison County48203020605Directly adjoining TexasHarrison County48203020606Directly adjoining TexasHenderson County48213950902Directly adjoining TexasHopkins County48223950200Directly adjoining TexasHopkins County48223950301Directly adjoining TexasHopkins County48223950302Mine closure TexasHopkins County48223950401Directly adjoining TexasHopkins County48223950402Directly adjoining TexasHopkins County48223950500Directly adjoining TexasHopkins County48223950600Directly adjoining TexasHopkins County48223950700Directly adjoining TexasHopkins County48223950800Directly adjoining TexasKinney County48271950100Directly adjoining TexasLa Salle County48283950302Directly adjoining TexasLee County48287000100Directly adjoining TexasLimestone County48293970800Directly adjoining TexasMcMullen County48311950100Directly adjoining TexasMadison County48313000200Directly adjoining TexasMadison County48313000300Directly adjoining TexasMaverick County48323950207Directly adjoining TexasMaverick County48323950500Directly adjoining TexasMaverick County48323950701Directly adjoining Bulletin No. 2023–25 1067 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type TexasMaverick County48323950702Mine closure TexasMilam County48331950100Directly adjoining TexasMilam County48331950300Directly adjoining TexasMilam County48331950800Mine closure, Generating unit retirement TexasMorris County48343950100Directly adjoining TexasMorris County48343950200Directly adjoining TexasNavarro County48349970600Directly adjoining TexasPanola County48365950100Directly adjoining TexasPanola County48365950200Mine closure, Directly adjoining TexasPanola County48365950300Directly adjoining TexasPanola County48365950500Directly adjoining TexasRobertson County48395960100Mine closure TexasRobertson County48395960200Directly adjoining TexasRobertson County48395960300Directly adjoining TexasRusk County48401950101Directly adjoining TexasRusk County48401950102Mine closure, Directly adjoining TexasRusk County48401950200Directly adjoining TexasRusk County48401950501Mine closure, Directly adjoining TexasRusk County48401950502Directly adjoining TexasRusk County48401950600Directly adjoining TexasRusk County48401950700Directly adjoining TexasRusk County48401950800Directly adjoining TexasRusk County48401950900Directly adjoining TexasRusk County48401951000Directly adjoining TexasRusk County48401951100Directly adjoining TexasTitus County48449950100Directly adjoining TexasTitus County48449950200Mine closure, Generating unit retirement TexasTitus County48449950301Directly adjoining TexasTitus County48449950302Directly adjoining TexasTitus County48449950400Generating unit retirement TexasTitus County48449950500Directly adjoining TexasTitus County48449950800Directly adjoining TexasWebb County48479001710Mine closure TexasWebb County48479001711Directly adjoining TexasWebb County48479001714Directly adjoining TexasWebb County48479001726Directly adjoining TexasWebb County48479001727Directly adjoining TexasWebb County48479001815Directly adjoining TexasWebb County48479001816Directly adjoining TexasWichita County48485013700Directly adjoining TexasWichita County48485013800Directly adjoining TexasWilbarger County48487950300Generating unit retirement June 20, 2023 1068 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type TexasWilbarger County48487950500Directly adjoining TexasWilbarger County48487950600Directly adjoining TexasWilbarger County48487950700Directly adjoining TexasWilliamson County48491020900Directly adjoining TexasWilliamson County48491021300Directly adjoining TexasWilson County48493000103Directly adjoining TexasWilson County48493000201Directly adjoining TexasWilson County48493000405Directly adjoining TexasWilson County48493000406Directly adjoining UtahCarbon County49007000100Directly adjoining UtahCarbon County49007000200Directly adjoining UtahCarbon County49007000300Mine closure, Directly adjoining UtahCarbon County49007000500Mine closure, Directly adjoining UtahCarbon County49007000600Mine closure, Generating unit retirement, Directly adjoining UtahDaggett County49009960100Directly adjoining UtahDuchesne County49013940300Directly adjoining UtahDuchesne County49013940600Directly adjoining UtahEmery County49015976200Mine closure, Directly adjoining UtahEmery County49015976300Mine closure, Directly adjoining UtahEmery County49015976500Mine closure, Directly adjoining UtahGarfield County49017000300Directly adjoining UtahGarfield County49017000400Directly adjoining UtahGrand County49019000302Directly adjoining UtahIron County49021110100Directly adjoining UtahIron County49021110602Directly adjoining UtahKane County49025130100Mine closure UtahKane County49025130200Directly adjoining UtahSalt Lake County49035113105Directly adjoining UtahSalt Lake County49035113526Directly adjoining UtahSalt Lake County49035113540Directly adjoining UtahSalt Lake County49035113541Directly adjoining UtahSalt Lake County49035113542Directly adjoining UtahSalt Lake County49035113545Directly adjoining UtahSalt Lake County49035113905Directly adjoining UtahSalt Lake County49035113906Directly adjoining UtahSalt Lake County49035113908Directly adjoining UtahSalt Lake County49035113909Generating unit retirement UtahSalt Lake County49035114303Directly adjoining UtahSan Juan County49037942100Directly adjoining UtahSan Juan County49037978100Directly adjoining UtahSan Juan County49037978200Directly adjoining UtahSanpete County49039972101Directly adjoining UtahSanpete County49039972102Directly adjoining Bulletin No. 2023–25 1069 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type UtahSanpete County49039972500Directly adjoining UtahSevier County49041975100Directly adjoining UtahSevier County49041975200Directly adjoining UtahTooele County49045130701Directly adjoining UtahUintah County49047940201Directly adjoining UtahUintah County49047968201Directly adjoining UtahUtah County49049010900Directly adjoining UtahWashington County49053270102Directly adjoining UtahWayne County49055979100Directly adjoining VirginiaAlleghany County51005080201Directly adjoining VirginiaAlleghany County51005080202Directly adjoining VirginiaAlleghany County51005080301Generating unit retirement VirginiaAlleghany County51005080302Directly adjoining VirginiaAugusta County51015070500Directly adjoining VirginiaAugusta County51015071201Directly adjoining VirginiaAugusta County51015071202Directly adjoining VirginiaBath County51017920102Directly adjoining VirginiaBland County51021040100Directly adjoining VirginiaBrunswick County51025930302Directly adjoining VirginiaBuchanan County51027010100Mine closure, Directly adjoining VirginiaBuchanan County51027010200Mine closure, Directly adjoining VirginiaBuchanan County51027010300Mine closure, Directly adjoining VirginiaBuchanan County51027010400Mine closure, Directly adjoining VirginiaBuchanan County51027010500Mine closure, Directly adjoining VirginiaBuchanan County51027010600Mine closure, Directly adjoining VirginiaBuchanan County51027010700Mine closure, Directly adjoining VirginiaCharles City County51036600100Directly adjoining VirginiaChesterfield County51041100300Directly adjoining VirginiaChesterfield County51041100403Generating unit retirement VirginiaChesterfield County51041100404Directly adjoining VirginiaChesterfield County51041100407Directly adjoining VirginiaChesterfield County51041100409Directly adjoining VirginiaChesterfield County51041100505Directly adjoining VirginiaChesterfield County51041100509Directly adjoining VirginiaChesterfield County51041100510Directly adjoining VirginiaDickenson County51051040100Mine closure, Directly adjoining VirginiaDickenson County51051040200Mine closure, Directly adjoining VirginiaDickenson County51051040300Mine closure, Directly adjoining VirginiaDickenson County51051040400Mine closure, Directly adjoining VirginiaGiles County51071930200Directly adjoining VirginiaGiles County51071930300Generating unit retirement VirginiaGiles County51071930400Directly adjoining VirginiaGloucester County51073100500Directly adjoining June 20, 2023 1070 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type VirginiaHenrico County51087201601Directly adjoining VirginiaHenrico County51087201602Directly adjoining VirginiaHenry County51089010500Directly adjoining VirginiaKing George County51099040301Directly adjoining VirginiaKing George County51099040302Generating unit retirement VirginiaKing George County51099040400Directly adjoining VirginiaLee County51105950100Mine closure, Directly adjoining VirginiaLee County51105950200Directly adjoining VirginiaLee County51105950301Directly adjoining VirginiaLee County51105950500Directly adjoining VirginiaLee County51105950600Directly adjoining VirginiaLoudoun County51107610300Directly adjoining VirginiaLoudoun County51107610503Directly adjoining VirginiaLoudoun County51107610507Directly adjoining VirginiaLoudoun County51107611002Directly adjoining VirginiaLoudoun County51107611009Directly adjoining VirginiaLoudoun County51107611010Directly adjoining VirginiaLoudoun County51107611101Directly adjoining VirginiaLoudoun County51107611102Directly adjoining VirginiaLoudoun County51107611202Directly adjoining VirginiaLoudoun County51107611206Directly adjoining VirginiaLoudoun County51107611208Directly adjoining VirginiaMecklenburg County51117930103Directly adjoining VirginiaMecklenburg County51117930104Directly adjoining VirginiaMecklenburg County51117930300Directly adjoining VirginiaMecklenburg County51117930600Directly adjoining VirginiaMecklenburg County51117930700Generating unit retirement VirginiaMecklenburg County51117930800Directly adjoining VirginiaPittsylvania County51143011100Directly adjoining VirginiaPrince George County51149850302Directly adjoining VirginiaRussell County51167030100Mine closure, Directly adjoining VirginiaRussell County51167030201Mine closure, Directly adjoining VirginiaRussell County51167030202Directly adjoining VirginiaRussell County51167030300Directly adjoining VirginiaRussell County51167030402Directly adjoining VirginiaRussell County51167030403Directly adjoining VirginiaRussell County51167030404Directly adjoining VirginiaRussell County51167030500Directly adjoining VirginiaRussell County51167030600Mine closure, Generating unit retirement, Directly adjoining VirginiaScott County51169030200Directly adjoining VirginiaScott County51169030300Mine closure, Directly adjoining VirginiaScott County51169030400Directly adjoining VirginiaStafford County51179010106Directly adjoining Bulletin No. 2023–25 1071 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type VirginiaStafford County51179010503Directly adjoining VirginiaStafford County51179010504Directly adjoining VirginiaTazewell County51185020100Directly adjoining VirginiaTazewell County51185020301Mine closure, Directly adjoining VirginiaTazewell County51185020302Mine closure, Directly adjoining VirginiaTazewell County51185020400Mine closure, Directly adjoining VirginiaTazewell County51185020500Mine closure, Directly adjoining VirginiaTazewell County51185020600Directly adjoining VirginiaTazewell County51185020800Directly adjoining VirginiaTazewell County51185020900Mine closure, Directly adjoining VirginiaTazewell County51185021000Directly adjoining VirginiaTazewell County51185021101Directly adjoining VirginiaWise County51195930700Mine closure, Directly adjoining VirginiaWise County51195930800Mine closure, Directly adjoining VirginiaWise County51195930900Mine closure, Directly adjoining VirginiaWise County51195931000Mine closure, Directly adjoining VirginiaWise County51195931100Mine closure, Directly adjoining VirginiaWise County51195931200Directly adjoining VirginiaWise County51195931300Directly adjoining VirginiaWise County51195931400Mine closure, Directly adjoining VirginiaWise County51195931500Mine closure, Directly adjoining VirginiaWise County51195931600Mine closure, Directly adjoining VirginiaWise County51195931700Mine closure, Directly adjoining VirginiaYork County51199050303Directly adjoining VirginiaYork County51199050306Directly adjoining VirginiaYork County51199050401Generating unit retirement VirginiaYork County51199050402Directly adjoining VirginiaYork County51199050500Directly adjoining VirginiaYork County51199990100Directly adjoining VirginiaAlexandria city51510201601Directly adjoining VirginiaAlexandria city51510201602Directly adjoining VirginiaAlexandria city51510201802Directly adjoining VirginiaAlexandria city51510201803Directly adjoining VirginiaAlexandria city51510201805Generating unit retirement VirginiaAlexandria city51510980000Directly adjoining VirginiaChesapeake city51550020200Directly adjoining VirginiaChesapeake city51550020300Directly adjoining VirginiaChesapeake city51550020400Generating unit retirement VirginiaChesapeake city51550020500Directly adjoining VirginiaChesapeake city51550020600Directly adjoining VirginiaChesapeake city51550020903Directly adjoining VirginiaChesapeake city51550020910Directly adjoining VirginiaChesapeake city51550021301Directly adjoining June 20, 2023 1072 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type VirginiaChesapeake city51550021304Directly adjoining VirginiaChesapeake city51550021401Directly adjoining VirginiaChesapeake city51550021402Generating unit retirement VirginiaChesapeake city51550021403Directly adjoining VirginiaChesapeake city51550021405Directly adjoining VirginiaCovington city51580060100Directly adjoining VirginiaCovington city51580060200Directly adjoining VirginiaHampton city51650011100Directly adjoining VirginiaHopewell city51670820100Directly adjoining VirginiaHopewell city51670820300Directly adjoining VirginiaHopewell city51670820700Directly adjoining VirginiaHopewell city51670980100Generating unit retirement VirginiaNewport News city51700030100Directly adjoining VirginiaNorfolk city51710000902Directly adjoining VirginiaNorfolk city51710002400Directly adjoining VirginiaNorfolk city51710980100Directly adjoining VirginiaNorton city51720960100Directly adjoining VirginiaPortsmouth city51740210200Directly adjoining VirginiaPortsmouth city51740210300Directly adjoining VirginiaPortsmouth city51740210400Directly adjoining VirginiaPortsmouth city51740213001Generating unit retirement VirginiaPortsmouth city51740213002Directly adjoining VirginiaPortsmouth city51740213103Directly adjoining VirginiaPortsmouth city51740213104Directly adjoining VirginiaRichmond city51760060800Directly adjoining VirginiaRichmond city51760060900Generating unit retirement VirginiaRichmond city51760070901Directly adjoining VirginiaSuffolk city51800075106Directly adjoining VirginiaWaynesboro city51820003100Directly adjoining VirginiaWaynesboro city51820003200Generating unit retirement VirginiaWaynesboro city51820003300Directly adjoining VirginiaWaynesboro city51820003400Directly adjoining VirginiaWaynesboro city51820003500Directly adjoining WashingtonBenton County53005011600Directly adjoining WashingtonKing County53033031202Directly adjoining WashingtonKing County53033031204Directly adjoining WashingtonKing County53033031501Directly adjoining WashingtonKing County53033031603Mine closure WashingtonKing County53033031604Directly adjoining WashingtonKing County53033031605Directly adjoining WashingtonKing County53033032003Directly adjoining WashingtonKing County53033032010Directly adjoining WashingtonKing County53033032011Directly adjoining Bulletin No. 2023–25 1073 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type WashingtonKlickitat County53039950101Directly adjoining WashingtonLewis County53041970400Directly adjoining WashingtonLewis County53041970700Directly adjoining WashingtonLewis County53041970800Directly adjoining WashingtonLewis County53041971000Directly adjoining WashingtonLewis County53041971100Generating unit retirement WashingtonLewis County53041971200Directly adjoining WashingtonLewis County53041971300Directly adjoining WashingtonLewis County53041971400Directly adjoining WashingtonLewis County53041971800Directly adjoining WashingtonThurston County53067012531Directly adjoining WashingtonThurston County53067012620Directly adjoining West VirginiaBarbour County54001965500Mine closure, Directly adjoining West VirginiaBarbour County54001965600Mine closure, Directly adjoining West VirginiaBarbour County54001965700Directly adjoining West VirginiaBarbour County54001965800Mine closure, Directly adjoining West VirginiaBerkeley County54003971101Directly adjoining West VirginiaBerkeley County54003971103Directly adjoining West VirginiaBoone County54005958200Mine closure, Directly adjoining West VirginiaBoone County54005958300Mine closure, Directly adjoining West VirginiaBoone County54005958400Directly adjoining West VirginiaBoone County54005958501Mine closure, Directly adjoining West VirginiaBoone County54005958502Mine closure, Directly adjoining West VirginiaBoone County54005958600Mine closure, Directly adjoining West VirginiaBoone County54005958700Mine closure, Directly adjoining West VirginiaBoone County54005958800Mine closure, Directly adjoining West VirginiaBraxton County54007967900Directly adjoining West VirginiaBraxton County54007968000Directly adjoining West VirginiaBraxton County54007968100Mine closure, Directly adjoining West VirginiaBrooke County54009031102Mine closure, Directly adjoining West VirginiaBrooke County54009031103Directly adjoining West VirginiaBrooke County54009031104Directly adjoining West VirginiaBrooke County54009031200Directly adjoining West VirginiaBrooke County54009031401Directly adjoining West VirginiaBrooke County54009031402Directly adjoining West VirginiaBrooke County54009031600Directly adjoining West VirginiaBrooke County54009031700Mine closure, Directly adjoining West VirginiaCabell County54011010500Directly adjoining West VirginiaCalhoun County54013962600Directly adjoining West VirginiaCalhoun County54013962700Directly adjoining West VirginiaClay County54015957900Directly adjoining West VirginiaClay County54015958000Mine closure, Directly adjoining West VirginiaClay County54015958100Mine closure, Directly adjoining June 20, 2023 1074 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type West VirginiaDoddridge County54017965000Directly adjoining West VirginiaFayette County54019020101Mine closure, Directly adjoining West VirginiaFayette County54019020102Directly adjoining West VirginiaFayette County54019020201Directly adjoining West VirginiaFayette County54019020202Directly adjoining West VirginiaFayette County54019020400Directly adjoining West VirginiaFayette County54019020500Directly adjoining West VirginiaFayette County54019020600Mine closure, Directly adjoining West VirginiaFayette County54019020700Mine closure, Directly adjoining West VirginiaFayette County54019020800Mine closure, Generating unit retirement, Directly adjoining West VirginiaFayette County54019020900Mine closure, Directly adjoining West VirginiaFayette County54019021000Mine closure, Directly adjoining West VirginiaFayette County54019021100Mine closure, Directly adjoining West VirginiaGilmer County54021967701Mine closure, Directly adjoining West VirginiaGilmer County54021967800Directly adjoining West VirginiaGilmer County54021980000Directly adjoining West VirginiaGrant County54023969400Mine closure, Generating unit retirement, Directly adjoining West VirginiaGrant County54023969500Directly adjoining West VirginiaGreenbrier County54025950102Directly adjoining West VirginiaGreenbrier County54025950200Mine closure, Directly adjoining West VirginiaGreenbrier County54025950300Mine closure, Directly adjoining West VirginiaGreenbrier County54025950401Directly adjoining West VirginiaGreenbrier County54025950402Directly adjoining West VirginiaGreenbrier County54025950500Directly adjoining West VirginiaGreenbrier County54025950600Mine closure West VirginiaGreenbrier County54025950701Directly adjoining West VirginiaGreenbrier County54025950702Directly adjoining West VirginiaHampshire County54027968401Directly adjoining West VirginiaHancock County54029020600Directly adjoining West VirginiaHancock County54029020700Directly adjoining West VirginiaHancock County54029020900Directly adjoining West VirginiaHancock County54029021100Directly adjoining West VirginiaHancock County54029021200Directly adjoining West VirginiaHancock County54029021300Directly adjoining West VirginiaHancock County54029021400Directly adjoining West VirginiaHancock County54029021500Directly adjoining West VirginiaHardy County54031970102Directly adjoining West VirginiaHardy County54031970300Directly adjoining West VirginiaHarrison County54033030300Directly adjoining West VirginiaHarrison County54033030501Mine closure, Directly adjoining West VirginiaHarrison County54033030502Directly adjoining West VirginiaHarrison County54033030601Directly adjoining Bulletin No. 2023–25 1075 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type West VirginiaHarrison County54033030603Directly adjoining West VirginiaHarrison County54033030604Directly adjoining West VirginiaHarrison County54033030700Mine closure, Directly adjoining West VirginiaHarrison County54033030801Directly adjoining West VirginiaHarrison County54033030802Directly adjoining West VirginiaHarrison County54033031000Directly adjoining West VirginiaHarrison County54033031100Mine closure, Directly adjoining West VirginiaHarrison County54033031200Mine closure, Directly adjoining West VirginiaHarrison County54033031300Mine closure, Directly adjoining West VirginiaHarrison County54033031400Mine closure, Directly adjoining West VirginiaHarrison County54033031500Mine closure, Directly adjoining West VirginiaHarrison County54033031600Directly adjoining West VirginiaHarrison County54033031700Mine closure, Directly adjoining West VirginiaHarrison County54033031800Mine closure, Directly adjoining West VirginiaHarrison County54033031900Directly adjoining West VirginiaHarrison County54033032000Mine closure, Directly adjoining West VirginiaHarrison County54033032103Directly adjoining West VirginiaHarrison County54033032104Directly adjoining West VirginiaJackson County54035963400Directly adjoining West VirginiaKanawha County54039001100Directly adjoining West VirginiaKanawha County54039001700Directly adjoining West VirginiaKanawha County54039001800Directly adjoining West VirginiaKanawha County54039010100Directly adjoining West VirginiaKanawha County54039010200Directly adjoining West VirginiaKanawha County54039010300Directly adjoining West VirginiaKanawha County54039010400Generating unit retirement West VirginiaKanawha County54039010500Directly adjoining West VirginiaKanawha County54039010602Directly adjoining West VirginiaKanawha County54039011000Directly adjoining West VirginiaKanawha County54039011200Directly adjoining West VirginiaKanawha County54039011301Mine closure, Directly adjoining West VirginiaKanawha County54039011302Directly adjoining West VirginiaKanawha County54039011401Directly adjoining West VirginiaKanawha County54039011402Mine closure, Directly adjoining West VirginiaKanawha County54039011500Directly adjoining West VirginiaKanawha County54039011800Mine closure, Generating unit retirement, Directly adjoining West VirginiaKanawha County54039012100Mine closure, Directly adjoining West VirginiaKanawha County54039012200Mine closure, Directly adjoining West VirginiaKanawha County54039012301Directly adjoining West VirginiaKanawha County54039012302Mine closure, Directly adjoining West VirginiaKanawha County54039013200Directly adjoining West VirginiaKanawha County54039013400Directly adjoining West VirginiaKanawha County54039013500Directly adjoining June 20, 2023 1076 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type West VirginiaKanawha County54039013701Directly adjoining West VirginiaLewis County54041967200Directly adjoining West VirginiaLewis County54041967300Mine closure, Directly adjoining West VirginiaLewis County54041967400Directly adjoining West VirginiaLewis County54041967500Directly adjoining West VirginiaLewis County54041967600Mine closure, Directly adjoining West VirginiaLincoln County54043955401Mine closure, Directly adjoining West VirginiaLincoln County54043955402Directly adjoining West VirginiaLincoln County54043955500Directly adjoining West VirginiaLincoln County54043955600Directly adjoining West VirginiaLincoln County54043955700Directly adjoining West VirginiaLincoln County54043955800Mine closure, Directly adjoining West VirginiaLogan County54045956102Directly adjoining West VirginiaLogan County54045956103Directly adjoining West VirginiaLogan County54045956104Directly adjoining West VirginiaLogan County54045956200Mine closure, Directly adjoining West VirginiaLogan County54045956400Mine closure, Directly adjoining West VirginiaLogan County54045956500Mine closure, Directly adjoining West VirginiaLogan County54045956600Mine closure, Directly adjoining West VirginiaLogan County54045956700Mine closure, Directly adjoining West VirginiaLogan County54045956800Mine closure, Directly adjoining West VirginiaLogan County54045956900Directly adjoining West VirginiaMcDowell County54047953600Mine closure, Directly adjoining West VirginiaMcDowell County54047953800Mine closure, Directly adjoining West VirginiaMcDowell County54047953900Mine closure, Directly adjoining West VirginiaMcDowell County54047954000Mine closure, Directly adjoining West VirginiaMcDowell County54047954200Mine closure, Directly adjoining West VirginiaMcDowell County54047954501Mine closure, Directly adjoining West VirginiaMcDowell County54047954503Mine closure, Directly adjoining West VirginiaMcDowell County54047954504Mine closure, Directly adjoining West VirginiaMarion County54049020200Directly adjoining West VirginiaMarion County54049020300Directly adjoining West VirginiaMarion County54049020400Mine closure, Directly adjoining West VirginiaMarion County54049020600Directly adjoining West VirginiaMarion County54049020700Directly adjoining West VirginiaMarion County54049020900Directly adjoining West VirginiaMarion County54049021001Directly adjoining West VirginiaMarion County54049021002Mine closure West VirginiaMarion County54049021201Directly adjoining West VirginiaMarion County54049021202Directly adjoining West VirginiaMarion County54049021300Mine closure, Directly adjoining West VirginiaMarion County54049021400Directly adjoining West VirginiaMarion County54049021500Mine closure, Generating unit retirement, Directly adjoining Bulletin No. 2023–25 1077 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type West VirginiaMarion County54049021601Directly adjoining West VirginiaMarion County54049021602Mine closure, Directly adjoining West VirginiaMarion County54049021700Directly adjoining West VirginiaMarion County54049021800Mine closure, Directly adjoining West VirginiaMarshall County54051020200Directly adjoining West VirginiaMarshall County54051020702Directly adjoining West VirginiaMarshall County54051020800Directly adjoining West VirginiaMarshall County54051020900Generating unit retirement, Directly adjoining West VirginiaMarshall County54051021001Directly adjoining West VirginiaMarshall County54051021002Directly adjoining West VirginiaMason County54053954801Directly adjoining West VirginiaMason County54053954802Mine closure, Generating unit retirement West VirginiaMason County54053954901Directly adjoining West VirginiaMason County54053954902Directly adjoining West VirginiaMercer County54055000900Directly adjoining West VirginiaMercer County54055001000Directly adjoining West VirginiaMercer County54055001100Directly adjoining West VirginiaMercer County54055001500Directly adjoining West VirginiaMercer County54055001600Mine closure, Directly adjoining West VirginiaMercer County54055001700Directly adjoining West VirginiaMercer County54055001800Directly adjoining West VirginiaMercer County54055002400Directly adjoining West VirginiaMineral County54057010400Directly adjoining West VirginiaMineral County54057010500Directly adjoining West VirginiaMineral County54057010600Directly adjoining West VirginiaMineral County54057010700Mine closure, Directly adjoining West VirginiaMingo County54059957100Mine closure, Directly adjoining West VirginiaMingo County54059957200Mine closure, Directly adjoining West VirginiaMingo County54059957300Mine closure, Directly adjoining West VirginiaMingo County54059957400Directly adjoining West VirginiaMingo County54059957500Mine closure, Directly adjoining West VirginiaMingo County54059957600Mine closure, Directly adjoining West VirginiaMingo County54059957700Mine closure, Directly adjoining West VirginiaMonongalia County54061010101Directly adjoining West VirginiaMonongalia County54061010103Directly adjoining West VirginiaMonongalia County54061010104Generating unit retirement West VirginiaMonongalia County54061010202Directly adjoining West VirginiaMonongalia County54061010203Directly adjoining West VirginiaMonongalia County54061010204Directly adjoining West VirginiaMonongalia County54061010400Directly adjoining West VirginiaMonongalia County54061010601Directly adjoining West VirginiaMonongalia County54061010602Directly adjoining June 20, 2023 1078 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type West VirginiaMonongalia County54061010700Directly adjoining West VirginiaMonongalia County54061010901Directly adjoining West VirginiaMonongalia County54061011000Directly adjoining West VirginiaMonongalia County54061011100Directly adjoining West VirginiaMonongalia County54061011200Mine closure, Directly adjoining West VirginiaMonongalia County54061011300Mine closure, Directly adjoining West VirginiaMonongalia County54061011400Mine closure, Directly adjoining West VirginiaMonongalia County54061011500Mine closure, Directly adjoining West VirginiaMonongalia County54061011601Directly adjoining West VirginiaMonongalia County54061011602Directly adjoining West VirginiaMonongalia County54061011700Directly adjoining West VirginiaMonongalia County54061011803Directly adjoining West VirginiaMonongalia County54061011804Directly adjoining West VirginiaMonongalia County54061011805Directly adjoining West VirginiaMonongalia County54061011806Directly adjoining West VirginiaMonongalia County54061011900Mine closure, Directly adjoining West VirginiaMonongalia County54061012000Mine closure West VirginiaMonroe County54063950300Directly adjoining West VirginiaNicholas County54067950100Mine closure, Directly adjoining West VirginiaNicholas County54067950201Mine closure, Directly adjoining West VirginiaNicholas County54067950202Directly adjoining West VirginiaNicholas County54067950300Mine closure, Directly adjoining West VirginiaNicholas County54067950400Mine closure, Directly adjoining West VirginiaNicholas County54067950500Directly adjoining West VirginiaNicholas County54067950600Mine closure, Directly adjoining West VirginiaNicholas County54067950700Mine closure, Directly adjoining West VirginiaOhio County54069000200Directly adjoining West VirginiaOhio County54069000300Directly adjoining West VirginiaOhio County54069000400Directly adjoining West VirginiaOhio County54069000500Directly adjoining West VirginiaOhio County54069000600Directly adjoining West VirginiaOhio County54069000700Directly adjoining West VirginiaOhio County54069001400Directly adjoining West VirginiaOhio County54069001500Directly adjoining West VirginiaOhio County54069001600Directly adjoining West VirginiaOhio County54069001700Directly adjoining West VirginiaOhio County54069001800Directly adjoining West VirginiaOhio County54069002000Mine closure, Directly adjoining West VirginiaOhio County54069002100Directly adjoining West VirginiaOhio County54069002600Directly adjoining West VirginiaOhio County54069002700Mine closure West VirginiaPendleton County54071970400Directly adjoining West VirginiaPleasants County54073962100Directly adjoining Bulletin No. 2023–25 1079 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type West VirginiaPleasants County54073962200Generating unit retirement West VirginiaPocahontas County54075960102Directly adjoining West VirginiaPocahontas County54075960201Directly adjoining West VirginiaPocahontas County54075960300Directly adjoining West VirginiaPreston County54077963801Directly adjoining West VirginiaPreston County54077963802Mine closure, Directly adjoining West VirginiaPreston County54077963900Mine closure, Directly adjoining West VirginiaPreston County54077964000Mine closure, Generating unit retirement, Directly adjoining West VirginiaPreston County54077964101Mine closure, Directly adjoining West VirginiaPreston County54077964102Directly adjoining West VirginiaPreston County54077964103Mine closure, Directly adjoining West VirginiaPreston County54077964200Mine closure, Directly adjoining West VirginiaPreston County54077964300Mine closure, Directly adjoining West VirginiaPreston County54077964400Mine closure, Directly adjoining West VirginiaPreston County54077964500Mine closure, Directly adjoining West VirginiaPutnam County54079020700Directly adjoining West VirginiaRaleigh County54081000300Directly adjoining West VirginiaRaleigh County54081000500Directly adjoining West VirginiaRaleigh County54081000600Directly adjoining West VirginiaRaleigh County54081000700Directly adjoining West VirginiaRaleigh County54081000802Directly adjoining West VirginiaRaleigh County54081000804Directly adjoining West VirginiaRaleigh County54081000900Mine closure, Directly adjoining West VirginiaRaleigh County54081001001Directly adjoining West VirginiaRaleigh County54081001002Mine closure, Directly adjoining West VirginiaRaleigh County54081001100Mine closure, Directly adjoining West VirginiaRaleigh County54081001200Mine closure, Directly adjoining West VirginiaRaleigh County54081001300Mine closure, Directly adjoining West VirginiaRaleigh County54081001400Directly adjoining West VirginiaRaleigh County54081001500Directly adjoining West VirginiaRandolph County54083965900Mine closure, Directly adjoining West VirginiaRandolph County54083966000Directly adjoining West VirginiaRandolph County54083966200Directly adjoining West VirginiaRandolph County54083966300Mine closure, Directly adjoining West VirginiaRandolph County54083966400Directly adjoining West VirginiaRandolph County54083966500Mine closure, Directly adjoining West VirginiaRitchie County54085962300Directly adjoining West VirginiaRitchie County54085962400Directly adjoining West VirginiaRitchie County54085962500Directly adjoining West VirginiaSummers County54089000500Directly adjoining West VirginiaSummers County54089000600Directly adjoining West VirginiaSummers County54089000800Directly adjoining West VirginiaTaylor County54091964600Directly adjoining June 20, 2023 1080 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type West VirginiaTaylor County54091964700Directly adjoining West VirginiaTaylor County54091964800Mine closure, Directly adjoining West VirginiaTaylor County54091964900Mine closure, Directly adjoining West VirginiaTucker County54093965200Directly adjoining West VirginiaTucker County54093965300Mine closure, Directly adjoining West VirginiaTucker County54093965400Directly adjoining West VirginiaUpshur County54097966600Mine closure, Directly adjoining West VirginiaUpshur County54097966700Directly adjoining West VirginiaUpshur County54097966800Directly adjoining West VirginiaUpshur County54097966900Mine closure, Directly adjoining West VirginiaUpshur County54097967000Mine closure, Directly adjoining West VirginiaUpshur County54097967100Mine closure, Directly adjoining West VirginiaWayne County54099020500Directly adjoining West VirginiaWayne County54099020600Directly adjoining West VirginiaWayne County54099020700Directly adjoining West VirginiaWayne County54099020800Directly adjoining West VirginiaWayne County54099020900Mine closure, Directly adjoining West VirginiaWayne County54099021000Mine closure, Directly adjoining West VirginiaWebster County54101970101Mine closure, Directly adjoining West VirginiaWebster County54101970102Directly adjoining West VirginiaWebster County54101970200Mine closure, Directly adjoining West VirginiaWebster County54101970300Directly adjoining West VirginiaWetzel County54103004900Directly adjoining West VirginiaWetzel County54103030400Directly adjoining West VirginiaWetzel County54103030500Directly adjoining West VirginiaWetzel County54103030700Directly adjoining West VirginiaWood County54107010101Directly adjoining West VirginiaWood County54107010200Directly adjoining West VirginiaWood County54107010400Directly adjoining West VirginiaWood County54107010601Directly adjoining West VirginiaWood County54107010602Directly adjoining West VirginiaWyoming County54109002800Mine closure, Directly adjoining West VirginiaWyoming County54109002901Mine closure, Directly adjoining West VirginiaWyoming County54109002902Mine closure, Directly adjoining West VirginiaWyoming County54109003000Directly adjoining West VirginiaWyoming County54109003100Mine closure, Directly adjoining West VirginiaWyoming County54109003200Mine closure, Directly adjoining WisconsinBrown County55009000100Generating unit retirement, Directly adjoining WisconsinBrown County55009000200Directly adjoining WisconsinBrown County55009000500Directly adjoining WisconsinBrown County55009000700Directly adjoining WisconsinBrown County55009000800Generating unit retirement, Directly adjoining Bulletin No. 2023–25 1081 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type WisconsinBrown County55009000900Directly adjoining WisconsinBrown County55009001000Directly adjoining WisconsinBrown County55009001802Directly adjoining WisconsinBrown County55009020502Directly adjoining WisconsinBrown County55009020800Directly adjoining WisconsinBrown County55009020900Directly adjoining WisconsinBrown County55009021303Directly adjoining WisconsinBuffalo County55011960100Directly adjoining WisconsinBuffalo County55011960300Generating unit retirement WisconsinBuffalo County55011960400Directly adjoining WisconsinCalumet County55015020308Directly adjoining WisconsinCrawford County55023960200Directly adjoining WisconsinDane County55025001706Directly adjoining WisconsinDane County55025001707Directly adjoining WisconsinDane County55025001802Directly adjoining WisconsinDane County55025001804Directly adjoining WisconsinDane County55025001901Generating unit retirement WisconsinDane County55025001902Directly adjoining WisconsinDane County55025002100Directly adjoining WisconsinDane County55025991703Directly adjoining WisconsinGrant County55043960300Directly adjoining WisconsinGrant County55043960400Directly adjoining WisconsinGrant County55043960500Generating unit retirement WisconsinGrant County55043960600Directly adjoining WisconsinGrant County55043960700Directly adjoining WisconsinGrant County55043960800Directly adjoining WisconsinGrant County55043961100Directly adjoining WisconsinGrant County55043961200Directly adjoining WisconsinKenosha County55059001402Directly adjoining WisconsinKenosha County55059002500Directly adjoining WisconsinKenosha County55059002603Directly adjoining WisconsinKenosha County55059002604Directly adjoining WisconsinKenosha County55059002605Generating unit retirement WisconsinKenosha County55059002606Directly adjoining WisconsinKenosha County55059002700Directly adjoining WisconsinLa Crosse County55063010700Directly adjoining WisconsinMarathon County55073001000Directly adjoining WisconsinMarathon County55073001103Directly adjoining WisconsinMarathon County55073001104Directly adjoining WisconsinMarathon County55073001105Directly adjoining WisconsinMarathon County55073001106Generating unit retirement WisconsinMarathon County55073001203Directly adjoining WisconsinMarathon County55073001204Directly adjoining June 20, 2023 1082 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type WisconsinMarathon County55073001300Directly adjoining WisconsinMarathon County55073001600Directly adjoining WisconsinMarathon County55073001700Directly adjoining WisconsinMarinette County55075961300Directly adjoining WisconsinMarinette County55075961400Directly adjoining WisconsinMarinette County55075961500Directly adjoining WisconsinMilwaukee County55079012800Directly adjoining WisconsinMilwaukee County55079090300Directly adjoining WisconsinMilwaukee County55079090600Directly adjoining WisconsinMilwaukee County55079090700Directly adjoining WisconsinMilwaukee County55079091200Directly adjoining WisconsinMilwaukee County55079091300Directly adjoining WisconsinMilwaukee County55079185300Generating unit retirement WisconsinPepin County55091950100Directly adjoining WisconsinPepin County55091950200Directly adjoining WisconsinPortage County55097960200Directly adjoining WisconsinPortage County55097960701Directly adjoining WisconsinPortage County55097960702Directly adjoining WisconsinPortage County55097960800Directly adjoining WisconsinPortage County55097960900Directly adjoining WisconsinPortage County55097961000Directly adjoining WisconsinPortage County55097961101Directly adjoining WisconsinPortage County55097961102Generating unit retirement WisconsinSheboygan County55117000800Directly adjoining WisconsinSheboygan County55117001000Directly adjoining WisconsinSheboygan County55117001100Generating unit retirement WisconsinSheboygan County55117010800Directly adjoining WisconsinSheboygan County55117990000Directly adjoining WisconsinVernon County55123960500Directly adjoining WisconsinVernon County55123960600Directly adjoining WisconsinVernon County55123960700Generating unit retirement, Directly adjoining WisconsinWaukesha County55133200901Directly adjoining WisconsinWaukesha County55133201002Directly adjoining WisconsinWinnebago County55139002401Directly adjoining WisconsinWinnebago County55139002800Directly adjoining WisconsinWinnebago County55139002900Directly adjoining WisconsinWinnebago County55139003000Generating unit retirement WisconsinWinnebago County55139003100Directly adjoining WisconsinWinnebago County55139003400Directly adjoining WyomingAlbany County56001963900Directly adjoining WyomingBig Horn County56003962600Directly adjoining WyomingBig Horn County56003962700Directly adjoining Bulletin No. 2023–25 1083 June 20, 2023 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type WyomingBig Horn County56003962800Directly adjoining WyomingCampbell County56005000101Mine closure, Directly adjoining WyomingCampbell County56005000102Directly adjoining WyomingCampbell County56005000103Directly adjoining WyomingCampbell County56005000200Directly adjoining WyomingCampbell County56005000300Generating unit retirement, Directly adjoining WyomingCampbell County56005000400Directly adjoining WyomingCampbell County56005000500Directly adjoining WyomingCampbell County56005000600Directly adjoining WyomingCampbell County56005000701Directly adjoining WyomingCampbell County56005000702Mine closure, Directly adjoining WyomingCarbon County56007967600Directly adjoining WyomingCarbon County56007968000Directly adjoining WyomingCarbon County56007968100Mine closure WyomingConverse County56009956600Directly adjoining WyomingCrook County56011950200Directly adjoining WyomingCrook County56011950300Directly adjoining WyomingFremont County56013000302Directly adjoining WyomingFremont County56013000400Directly adjoining WyomingFremont County56013940100Directly adjoining WyomingFremont County56013940201Directly adjoining WyomingHot Springs County56017967800Directly adjoining WyomingHot Springs County56017967900Mine closure WyomingJohnson County56019955100Directly adjoining WyomingNatrona County56025001801Directly adjoining WyomingNatrona County56025001802Directly adjoining WyomingNiobrara County56027957200Directly adjoining WyomingPark County56029965302Directly adjoining WyomingSheridan County56033000100Directly adjoining WyomingSheridan County56033000200Directly adjoining WyomingSheridan County56033000300Directly adjoining WyomingSheridan County56033000400Directly adjoining WyomingSheridan County56033000501Directly adjoining WyomingSheridan County56033000502Directly adjoining WyomingSheridan County56033000600Mine closure WyomingSweetwater County56037970800Mine closure WyomingSweetwater County56037970902Directly adjoining WyomingSweetwater County56037970903Directly adjoining WyomingSweetwater County56037970904Directly adjoining WyomingSweetwater County56037971000Directly adjoining WyomingSweetwater County56037971100Directly adjoining WyomingSweetwater County56037971200Directly adjoining June 20, 2023 1084 Bulletin No. 2023–25 State NameCounty or County-Equivalent Entity Name 2020 Census Tract Number FIPS code Tract Type WyomingSweetwater County56037971600Directly adjoining WyomingWashakie County56043000200Directly adjoining WyomingWeston County56045951100Generating unit retirement, Directly adjoining WyomingWeston County56045951300Directly adjoining Bulletin No. 2023–25 i June 20, 2023 Definition of Terms Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect: Amplified describes a situation where no change is being made in a prior pub- lished position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle ap- plied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below). Clarified is used in those instances where the language in a prior ruling is be- ing made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior rul- ing is being changed. Distinguished describes a situation where a ruling mentions a previously pub- lished ruling and points out an essential difference between them. Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above). Obsoleted describes a previously pub- lished ruling that is not considered deter- minative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted. Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling. Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new ruling does more than restate the sub- stance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previous- ly published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded. Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rul- ings in the series. Suspended is used in rare situations to show that the previous published rul- ings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study. Abbreviations The following abbreviations in current use and formerly used will appear in material published in the Bulletin. A—Individual. Acq.—Acquiescence. B—Individual. BE—Beneficiary. BK—Bank. B.T.A.—Board of Tax Appeals. C—Individual. C.B.—Cumulative Bulletin. CFR—Code of Federal Regulations. CI—City. COOP—Cooperative. Ct.D.—Court Decision. CY—County. D—Decedent. DC—Dummy Corporation. DE—Donee. Del. Order—Delegation Order. DISC—Domestic International Sales Corporation. DR—Donor. E—Estate. EE—Employee. E.O.—Executive Order. ER—Employer. ERISA—Employee Retirement Income Security Act. EX—Executor. F—Fiduciary. FC—Foreign Country. FICA—Federal Insurance Contributions Act. FISC—Foreign International Sales Company. FPH—Foreign Personal Holding Company. F.R.—Federal Register. FUTA—Federal Unemployment Tax Act. FX—Foreign corporation. G.C.M.—Chief Counsel’s Memorandum. GE—Grantee. GP—General Partner. GR—Grantor. IC—Insurance Company. I.R.B.—Internal Revenue Bulletin. LE—Lessee. LP—Limited Partner. LR—Lessor. M—Minor. Nonacq.—Nonacquiescence. O—Organization. P—Parent Corporation. PHC—Personal Holding Company. PO—Possession of the U.S. PR—Partner. PRS—Partnership. PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul.—Revenue Ruling. S—Subsidiary. S.P.R.—Statement of Procedural Rules. Stat.—Statutes at Large. T—Target Corporation. T.C.—Tax Court. T.D.—Treasury Decision. TFE—Transferee. TFR—Transferor. T.I.R.—Technical Information Release. TP—Taxpayer. TR—Trust. TT—Trustee. U.S.C.—United States Code. X—Corporation. Y—Corporation. Z—Corporation. June 20, 2023 ii Bulletin No. 2023–25 Numerical Finding List 1 Bulletin 2023–25 Announcements: 2023-2, 2023-2 I.R.B. 344 2023-1, 2023-3 I.R.B. 422 2023-3, 2023-5 I.R.B. 447 2023-4, 2023-7 I.R.B. 470 2023-5, 2023-9 I.R.B. 499 2023-6, 2023-9 I.R.B. 501 2023-8, 2023-14 I.R.B. 632 2023-9, 2023-15 I.R.B. 639 2023-10, 2023-16 I.R.B. 663 2023-7, 2023-17 I.R.B. 797 2023-11, 2023-17 I.R.B. 798 2023-12, 2023-17 I.R.B. 799 2023-13, 2023-18 I.R.B. 833 2023-14, 2023-19 I.R.B. 853 2023-16, 2023-20 I.R.B. 854 2023-15, 2023-21 I.R.B. 856 AOD: 2023-1, 2023-10 I.R.B. 502 2023-2, 2023-11 I.R.B. 529 Notices: 2023-4, 2023-2 I.R.B. 321 2023-5, 2023-2 I.R.B. 324 2023-6, 2023-2 I.R.B. 328 2023-8, 2023-2 I.R.B. 341 2023-1, 2023-3 I.R.B. 373 2023-2, 2023-3 I.R.B. 374 2023-3, 2023-3 I.R.B. 388 2023-7, 2023-3 I.R.B. 390 2023-9, 2023-3 I.R.B. 402 2023-10, 2023-3 I.R.B. 403 2023-11, 2023-3 I.R.B. 404 2023-12, 2023-6 I.R.B. 450 2023-13, 2023-6 I.R.B. 454 2023-16, 2023-8 I.R.B. 479 2023-17, 2023-10 I.R.B. 505 2023-18, 2023-10 I.R.B. 508 2023-20, 2023-10 I.R.B. 523 2023-19, 2023-11 I.R.B. 560 2023-21, 2023-11 I.R.B. 563 2023-22, 2023-12 I.R.B. 569 2023-23, 2023-13 I.R.B. 571 2023-24, 2023-13 I.R.B. 571 2023-26, 2023-13 I.R.B. 577 2023-25, 2023-14 I.R.B. 629 2023-27, 2023-15 I.R.B. 634 2023-28, 2023-15 I.R.B. 635 2023-31, 2023-16 I.R.B. 661 2023-30, 2023-17 I.R.B. 766 2023-33, 2023-18 I.R.B. 803 2023-34, 2023-19 I.R.B. 837 Notices:—Continued 2023-38, 2023-22 I.R.B. 872 2023-39, 2023-22 I.R.B. 877 2023-40, 2023-22 I.R.B. 879 2023-41, 2023-23 I.R.B. 905 2023-43, 2023-24 I.R.B. 919 2023-44, 2023-25 I.R.B. 924 Proposed Regulations: REG-100442-22, 2023-3 I.R.B. 423 REG-146537-06, 2023-3 I.R.B. 436 REG-114666-22, 2023-4 I.R.B. 437 REG 122286-18, 2023-11 I.R.B. 565 REG-120653-22, 2023-15 I.R.B. 640 REG-105954-22, 2023-16 I.R.B. 713 REG-120080-22, 2023-16 I.R.B. 746 REG 109309-22, 2023-17 I.R.B. 770 REG 121709-19, 2023-17 I.R.B. 789 REG-124064-19, 2023-17 I.R.B. 789 REG-108054-21, 2023-23 I.R.B. 907 Revenue Procedures: 2023-1, 2023-1 I.R.B. 1 2023-2, 2023-1 I.R.B. 120 2023-3, 2023-1 I.R.B. 144 2023-4, 2023-1 I.R.B. 162 2023-5, 2023-1 I.R.B. 265 2023-7, 2023-1 I.R.B. 305 2023-8, 2023-3 I.R.B. 407 2023-10, 2023-3 I.R.B. 411 2023-11, 2023-3 I.R.B. 417 2023-14, 2023-6 I.R.B. 466 2023-9, 2023-7 I.R.B. 471 2023-13, 2023-13 I.R.B. 581 2023-17, 2023-13 I.R.B. 604 2023-18, 2023-13 I.R.B. 605 2023-19, 2023-13 I.R.B. 626 2023-20, 2023-15 I.R.B. 636 2023-12, 2023-17 I.R.B. 768 2023-15, 2023-18 I.R.B. 806 2023-21, 2023-19 I.R.B. 837 2023-22, 2023-19 I.R.B. 838 2023-23, 2023-22 I.R.B. 883 Revenue Rulings: 2023-1, 2023-2 I.R.B. 309 2023-3, 2023-6 I.R.B. 448 2023-4, 2023-9 I.R.B. 480 2023-5, 2023-10 I.R.B. 503 2023-6, 2023-14 I.R.B. 627 2023-7, 2023-15 I.R.B. 633 2023-2, 2023-16 I.R.B. 658 2023-8, 2023-18 I.R.B. 801 2023-9, 2023-19 I.R.B. 835 2023-10, 2023-23 I.R.B. 884 2023-11, 2023-23 I.R.B. 886 Treasury Decisions: 9970, 2023-2 I.R.B. 311 9771, 2023-3 I.R.B. 346 9772, 2023-11 I.R.B. 530 9773, 2023-11 I.R.B. 557 1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2022–27 through 2022–52 is in Internal Revenue Bulletin 2022–52, dated December 27, 2022. Bulletin No. 2023–25 iii June 20, 2023 Finding List of Current Actions on Previously Published Items 1 Bulletin 2023–25 1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2022–27 through 2022–52 is in Internal Revenue Bulletin 2022–52, dated December 27, 2022. Internal Revenue Service Washington, DC 20224 Official Business Penalty for Private Use, $300 INTERNAL REVENUE BULLETIN The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue Bulletins are available at www.irs.gov/irb/. We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page www.irs.gov) or write to the Internal Revenue Service, Publishing Division, IRB Publishing Program Desk, 1111 Constitution Ave. NW, IR-6230 Washington, DC 20224.
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