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 bill expands tax credit eligibility for renewable energy projects by broadening the definition of "energy communities" under two existing tax provisions. It specifically adds non-metropolitan (rural) areas to the list of eligible locations for the increased renewable electricity production credit (Section 45) and removes a restriction affecting the clean electricity investment credit (Section 48E). As a result, renewable energy developers in rural communities will now qualify for higher tax credits previously limited to urban areas. The changes align with permanent provisions from the Inflation Reduction Act, making these expanded credits available for projects in non-urban locations.