In this release, we cover highlights from IRS Bulletin 2025-28, including July’s federal rate tables and updated guidance on energy community bonus credits under key tax code sections.
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The Internal Revenue Bulletin (IRB) is the authoritative instrument for announcing official rulings and procedures of the IRS and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.
INCOME TAX
Notice 2025-31, page 14.
This notice publishes information that taxpayers may use to determine whether they meet certain requirements under the Statistical Area Category, or the Coal Closure Category as described in sections 3.03 and 3.04 of Notice 2023- 29 for purposes of qualifying for energy community bonus credit amounts or rates under §§ 45, 45Y, 48, and 48E of the Internal Revenue Code. This information is provided in Appendices 1, 2, 3, 4, and 5 of this notice. Appendices 1, 2, and 3 of this notice address the Statistical Area Category, and Appendices 4 and 5 of this notice address the Coal Closure Category. This notice does not provide information addressing the Brownfield Category as described in section 3.02 of Notice 2023-29. None of the appendices provided for purposes of energy community bonus credit amounts or rates are applicable for purposes of the qualifying advanced energy project credit determined under § 48C.
Rev. Rul. 2025-13, page 11.
Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax-exempt rate. For purposes of sections 382, 1274, 1288, 7872 and other sections of the Code, tables set forth the rates for July 2025.