H.R. 6474 — To amend the Internal Revenue Code of 1986 to expand the meaning and eligibility of energy communities for purposes of the increased renewable electricity production and increased clean electricity investment credit rates.

This section expands the definition of energy communities to include non-metropolitan statistical areas for (1) increased rates under the renewable electricity production credit, and (2) increased rates under the clean electricity investment credit. (As background, energy communities—census tracts with significant fossil fuel employment or income, closed coal mines or plants, or brownfields—qualify renewable energy projects for bonus credit rates generally equal to an additional 10 percentage points.) The amendments apply as if included in Public Law 119–21.