Resources

Resource List

This list provides the primary tools and references you should use when:

• Designing scenarios and assumptions.

• Checking physical and economic plausibility.

• Building “source” and “quote” columns in Response and CoT rubrics.

Where possible, prefer primary sources (IRS/Treasury, DOE, NREL, etc.) and use secondary sources (law firms, accounting firms) to clarify interpretation.

This list should be sufficient for:

• Designing plausible buildings and load profiles.

• Determining census tracts, Energy Community, and Low-Income status.

• Sizing PV, storage, heat pumps, and EVSE and benchmarking costs.

• Grounding tax, bonus, and compliance decisions in primary IRS/Treasury guidance.

• Providing robust sources and quotes for rubric criteria.

1. Common Links – Federal Tax Credits & Core IRS Forms

§48 Investment Tax Credit (ITC) & Clean Electricity Investment Credit

• Clean Electricity Investment Credit (§48E)
  https://www.irs.gov/credits-deductions/clean-electricity-investment-credit

• Form 3468 – Investment Credit
  https://www.irs.gov/forms-pubs/about-form-3468

• Instructions for Form 3468
  https://www.irs.gov/instructions/i3468

§45 Production Tax Credit (PTC) & Clean Electricity Production Credit

• Clean Electricity Production Credit (§45Y)
  https://www.irs.gov/credits-deductions/clean-electricity-production-credit

• Form 8835 – Renewable Electricity Production Credit
  https://www.irs.gov/forms-pubs/about-form-8835

• Instructions for Form 8835
  https://www.irs.gov/pub/irs-pdf/i8835.pdf

§45L New Energy Efficient Home Credit — Residential Builders

• Credit for Builders of Energy-Efficient Homes (§45L)
  https://www.irs.gov/credits-deductions/credit-for-builders-of-energy-efficient-homes

• Notice 2023-65 – Primary §45L Guidance
  https://www.irs.gov/pub/irs-drop/n-23-65.pdf

• Form 8908 – Energy Efficient Home Credit
  https://www.irs.gov/forms-pubs/about-form-8908

§45U Zero-Emission Nuclear Power Production Credit

• Zero-Emission Nuclear Power Production Credit (§45U)
  https://www.irs.gov/credits-deductions/zero-emission-nuclear-power-production-credit

• Form 7213 – Nuclear Power Production Credit
  https://www.irs.gov/forms-pubs/about-form-7213

Alternative Fuel Vehicle Refueling Property Credit (EVSE)

• Alternative Fuel Vehicle Refueling Property Credit (EVSE credit)
  https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit

2. Treasury Guidance, Regulations, and Notices

Core Regulatory Documents

• Final Regulations: Definition of Energy Property and Rules Applicable to the Energy Credit (Final §48 regulations)
  https://www.federalregister.gov/public-inspection/2024-28190/definition-of-energy-property-and-rules-applicable-to-the-energy-credit

• Final Regulations: Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (PWA)
  https://www.federalregister.gov/public-inspection/2024-13331/increased-amounts-of-credit-or-deduction-for-satisfying-certain-prevailing-wage-and-registered

• Final Rules on Elective Pay
  https://home.treasury.gov/news/press-releases/jy2157

• Final Rules on Transferability
  https://home.treasury.gov/news/press-releases/jy2296

• IRS Notices Index for the Inflation Reduction Act of 2022
  https://www.irs.gov/newsroom/notices-for-the-inflation-reduction-act-of-2022

Key IRS Notices (Energy Communities, Domestic Content, etc.)

• Notice 2022-61 – Initial PWA Guidance
  https://www.irs.gov/irb/2022-52_IRB#NOT-2022-61

• Notice 2023-29 – Energy Community Definitions
  https://www.irs.gov/pub/irs-drop/n-23-29.pdf

• Notice 2023-38 – Domestic Content Requirements
  https://www.irs.gov/pub/irs-drop/n-23-38.pdf

• Notice 2024-41 – Expanded Domestic Content Safe Harbor
  https://www.irs.gov/pub/irs-drop/n-24-41.pdf

• Notice 2025-08 – Updated Solar PV Domestic Content Guidance
  https://www.irs.gov/pub/irs-drop/n-25-08.pdf

3. Energy Community Designation Tools

• DOE/NETL Energy Community Map (Interactive)
  https://arcgis.netl.doe.gov/portal/apps/experiencebuilder/experience/?id=a2ce47d4721a477a8701bd0e08495e1d

• Energy Communities FAQs (DOE)
  https://energycommunities.gov/energy-community-tax-credit-bonus-faqs/

• IRS Energy Communities FAQs
  https://www.irs.gov/credits-deductions/frequently-asked-questions-for-energy-communities

• EPA Cleanups In My Community
  https://www.epa.gov/cleanups/cleanups-my-community

• EPA CIMC Interactive Map
  https://map22.epa.gov/cimc

• §48C Energy Communities Map
  https://arcgis.netl.doe.gov/portal/apps/experiencebuilder/experience/?id=a44704679a4f44a5aac122324eb00914

4. Census Tract Lookup Tools

• Census Bureau Geocoder (Landing Page)
  https://geocoding.geo.census.gov/geocoder/

• Census Geocoder – Geographies Address Search
  https://geocoding.geo.census.gov/geocoder/geographies/address?form=

• Census Geocoder – Batch Geocoding
  https://geocoding.geo.census.gov/geocoder/geographies/addressbatch?form

• FFIEC Census Geocoder
  https://geomap.ffiec.gov/

• Census Tract Identifier Map (Experience Builder)
  https://mtgis-portal.geo.census.gov/arcgis/apps/experiencebuilder/experience/?id=bc7d5cafd5e94dfb875ac36df0deaf77

5. Low-Income Community & EJ Designation

• CDFI Fund CIMS Mapping Tool
  https://www.cdfifund.gov/cims

• DOE Low-Income Communities Bonus Credit Map
  https://experience.arcgis.com/experience/12227d891a4d471497ac13f60fffd822

• IRS Low-Income Communities Bonus Program (Clean Electricity)
  https://www.irs.gov/credits-deductions/clean-electricity-low-income-communities-bonus-credit-amount-program

• DOE Application Portal for Low-Income Communities Bonus
  https://eco.energy.gov/ejbonus/s/

• HUD Income Limits
  https://www.huduser.gov/portal/datasets/il.html

• CDFI Fund Qualified Census Tracts Mapping System
  https://www.cdfifund.gov/mapping-system

6. Domestic Content Requirements

Primary IRS/Treasury Guidance

• Domestic Content Bonus Credit – IRS Overview
  https://www.irs.gov/credits-deductions/domestic-content-bonus-credit

• Notice 2023-38 – Domestic Content Requirements
  https://www.irs.gov/pub/irs-drop/n-23-38.pdf

• Notice 2024-41 – Safe Harbor for Domestic Content Calculations
  https://www.irs.gov/pub/irs-drop/n-24-41.pdf

• Notice 2025-08 – Updated Solar PV Domestic Content Guidance
  https://www.irs.gov/pub/irs-drop/n-25-08.pdf

Secondary Interpretive Guidance (Law & Accounting Firms)

• Norton Rose Fulbright – Domestic Content Bonus Credit
  https://www.projectfinance.law/publications/2023/may/domestic-content-bonus-credit/

• Norton Rose Fulbright – Simpler Domestic Content Calculations (Notice 2024-41)
  https://www.projectfinance.law/publications/2024/may/simpler-domestic-content-calculations/

• Norton Rose Fulbright – Updated Domestic Content Calculations (with Notice 2025-08)
  https://www.projectfinance.law/publications/2025/january/updated-domestic-content-calculations/

• RSM – Treasury Issues Notice 2024-41 for IRA Domestic Content Bonus Credit Safe Harbor
  https://rsmus.com/insights/tax-alerts/2024/treasury-issues-notice-2024-41-for-ira-domestic-content-bonus-cr.html

7. Prevailing Wage and Apprenticeship (PWA) Requirements

• IRS PWA Requirements Page
  https://www.irs.gov/credits-deductions/prevailing-wage-and-apprenticeship-requirements

• PWA FAQs – IRS
  https://www.irs.gov/credits-deductions/frequently-asked-questions-about-the-prevailing-wage-and-apprenticeship-under-the-inflation-reduction-act

• DOL IRA Prevailing Wage Page
  https://www.dol.gov/agencies/whd/IRA

• SAM.gov – Wage Determinations
  https://sam.gov/content/wage-determinations

• IRS Publication 5855 – IRA Credits and PWA Overview
  https://www.irs.gov/pub/irs-pdf/p5855.pdf

• DOL Davis-Bacon and Related Acts Resource Book
  https://www.dol.gov/agencies/whd/government-contracts/prevailing-wage-resource-book

8. Utility Service Territory Maps & Local Context

• EIA Electric Retail Service Territories (Interactive Atlas)
  https://atlas.eia.gov/datasets/f4cd55044b924fed9bc8b64022966097

• OpenEI Utility Rate Database (URDB)
  https://openei.org/wiki/Gateway:Utilities

• EIA State Energy Profiles
  https://www.eia.gov/state/

• DSIRE – Database of State Incentives for Renewables & Efficiency
  https://www.dsireusa.org/

9. State Energy Offices (Directory)

• Alabama – https://adeca.alabama.gov/energy/

• Alaska – https://www.akenergyauthority.org/

• Arizona – https://energy.az.gov/

• Arkansas – https://www.arkansasenergy.org/

• California – https://www.energy.ca.gov/

• Colorado – https://energyoffice.colorado.gov/

• Connecticut – https://portal.ct.gov/deep/energy

• Delaware – https://dnrec.alpha.delaware.gov/energy/

• Florida – https://www.fdacs.gov/Energy

• Georgia – https://gefa.georgia.gov/

• Hawaii – https://energy.hawaii.gov/

• Idaho – https://ido.idaho.gov/

• Illinois – https://dceo.illinois.gov/energyefficiency

• Indiana – https://www.in.gov/oed/

• Iowa – https://iowadnr.gov/conservation/energy-efficiency

• Kansas – https://www.kcc.ks.gov/energy

• Kentucky – https://eec.ky.gov/

• Louisiana – https://www.dnr.louisiana.gov/index.cfm/page/energy

• Maine – https://www.maine.gov/energy/

• Maryland – https://energy.maryland.gov/

• Massachusetts – https://www.mass.gov/orgs/massachusetts-department-of-energy-resources

• Michigan – https://www.michigan.gov/mpsc

• Minnesota – https://mn.gov/commerce/energy/

• Mississippi – https://www.mississippi.org/energy/

• Missouri – https://energy.mo.gov/

• Montana – https://deq.mt.gov/energy

• Nebraska – https://neo.ne.gov/

• Nevada – https://energy.nv.gov/

• New Hampshire – https://www.nh.gov/osi/energy/

• New Jersey – https://www.nj.gov/bpu/

• New Mexico – https://www.emnrd.nm.gov/ecmd/

• New York – https://www.nyserda.ny.gov/

• North Carolina – https://deq.nc.gov/energy

• North Dakota – https://www.nd.gov/ndic/

• Ohio – https://development.ohio.gov/energy

• Oklahoma – https://oklahoma.gov/occ/divisions/public-utility.html

• Oregon – https://www.oregon.gov/energy

• Pennsylvania – https://www.dep.pa.gov/Business/Energy/Pages/default.aspx

• Rhode Island – https://energy.ri.gov/

• South Carolina – https://energy.sc.gov/

• South Dakota – https://danr.sd.gov/

• Tennessee – https://www.tn.gov/environment/program-areas/energy.html

• Texas – https://comptroller.texas.gov/programs/seco/

• Utah – https://energy.utah.gov/

• Vermont – https://publicservice.vermont.gov/

• Virginia – https://energy.virginia.gov/

• Washington – https://www.commerce.wa.gov/growing-the-economy/energy/

• West Virginia – https://energy.wv.gov/

• Wisconsin – https://psc.wi.gov/

• Wyoming – https://www.wyomingbusiness.org/energy

• Complete Directory – U.S. State Energy Offices
  https://www.energy.gov/scep/find-your-state-energy-office

10. Solar, Battery, and Heat Pump Technical Specifications

Solar Resources

• NREL PVWatts Calculator
  https://pvwatts.nrel.gov/

• NREL System Advisor Model (SAM)
  https://sam.nrel.gov/

• NREL Solar Resource Maps
  https://www.nrel.gov/gis/solar-resource-maps.html

• National Solar Radiation Database (NSRDB)
  https://nsrdb.nrel.gov/

• DSIRE Programs Database – State Incentives
  https://programs.dsireusa.org/system/program

Cost & Performance Benchmarks (PV + Storage)

• NREL Solar Installed System Cost Analysis
  https://www.nrel.gov/solar/market-research-analysis/solar-installed-system-cost

• DOE/NREL Solar Photovoltaic System and Energy Storage Cost Benchmark Reports (landing page)
  https://www.energy.gov/eere/solar/solar-photovoltaic-system-cost-benchmarks

Battery Storage Resources

• DOE Energy Storage Handbook
  https://www.sandia.gov/ess/publications/doe-oe-resources/eshb/

• PNNL Energy Storage Cost and Performance Database
  https://www.pnnl.gov/projects/esgc-cost-performance

• DOE Energy Storage Safety Strategy Plan
  https://www.energy.gov/sites/default/files/2024-05/EED_2827_FIG_SafetyStrategy%20240505v2.pdf

Heat Pump Resources

• ENERGY STAR Product Finder
  https://www.energystar.gov/productfinder

• AHRI Certified Product Directory
  https://www.ahridirectory.org/

• NEEP Cold Climate Air-Source Heat Pump List
  https://ashp.neep.org/

• DOE – Purchasing Energy-Efficient Residential Air-Source Heat Pumps
  https://www.energy.gov/femp/purchasing-energy-efficient-residential-air-source-heat-pumps

11. EV Charging & Alternative Fuels

• DOE Alternative Fuels Data Center – Charging Electric Vehicles at Home
  https://afdc.energy.gov/fuels/electricity_charging_home.html

(Use for typical Level 1 / Level 2 EVSE power levels and home installation patterns.)

12. Grid & Emissions Context

• EPA Power Profiler (eGRID-based)
  https://www.epa.gov/egrid/power-profiler

(Use for understanding local grid emissions factors and resource mix by ZIP code.)