energy community
(11) Special rule for qualified facility located in energy community (A) In general In the case of a qualified facility which is located in an energy community, the credit determined under subsection (a) (determined after the application of paragraphs (1) through (10), without the application of paragraph (9)) shall be increased by an amount equal to 10 percent of the amount so determined. (B) Energy community For purposes of this paragraph, the term “energy community” means— (i) a brownfield site (as defined in subparagraphs (A), (B), and (D)(ii)(III) of section 101(39) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 ( 42 U.S.C. 9601(39) )), (ii) a metropolitan statistical area or non-metropolitan statistical area which— (I) has (or, at any time during the period beginning after December 31, 2009 , had) 0.17 percent or greater direct employment or 25 percent or greater local tax revenues related to the extraction, processing, transport, or storage of coal, oil, or natural gas (as determined by the Secretary), and (II) has an unemployment rate at or above the national average unemployment rate for the previous year (as determined by the Secretary), or (iii) a census tract— (I) in which— (aa) after December 31, 1999 , a coal mine has closed, or (bb) after December 31, 2009 , a coal-fired electric generating unit has been retired, or (II) which is directly adjoining to any census tract described in subclause (I).