Internal Revenue Bulletin 2023-25 (PDF rendition): IRS Notices

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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.

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This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.
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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.

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