This geospatial dataset identifies U.S. Metropolitan statistical areas (MSAs) and non-metropolitan statistical areas (non-MSAs) that have had 0.17% or greater direct employment related to extraction, processing, transport, or storage of coal, oil, or natural gas.Additional information on energy communities and related tax credits can be accessed on the Interagency Working Group on Coal & Power Plant Communities & Economic Revitalization Energy Communities website (https://energycommunities.gov/energy-community-tax-credit-bonus/).In relation to the data, direct employment related to the extraction, processing, transport, or storage of coal, oil, or natural gas, termed fossil fuel employment (FFE), is estimated using employment in the following industries, according to their 2017 North American Industry Classification System (NAICS) codes.The FFE rate is determined as the number of people employed in the above NAICS codes as listed in the County Files of the County Business Patterns (CBP) published annually by the Census Bureau, divided by the total number of people employed in that area. CBP data include information on Puerto Rico and the other U.S. territories in the County Equivalents for Puerto Rico and Island Areas File. The FFE and total employment for each county in the MSA/non-MSA is aggregated to determine whether the MSA/non-MSA meets the FFE threshold of 0.17 percent.Treasury/IRS calculates the FFE rate for each year the CBP dataset is available beginning with data for 2010. If a MSA or non-MSA meets the 0.17 percent threshold in 2010 or later years, it retains this status.Only a subset of these MSAs and non-MSAs will qualify as energy communities, depending on whether their unemployment rate for the previous year is equal to or greater than the national average unemployment rate.Links to these data resources, as well as FAQs regarding these data can be found on the Interagency Working Group on Coal & Power Plant Communities & Economic Revitalization Energy Communities website (https://energycommunities.gov/energy-community-tax-credit-bonus/).To access these data, you can download these resources in shapefile, csv, and xlsx file formats from NETL's Energy Data eXchange (EDX) here: https://edx.netl.doe.gov/dataset/ira-energy-community-data-layers.