Notice 2024-64, page 632.

On February 12, 2024, the Treasury Department and the IRS published Notice 2024-20, 2024-7 I.R.B. 668, to provide guidance on eligible census tracts for the § 30C credit in advance of the 2023 filing season and to announce the

Finding Lists begin on page ii.

intent to propose regulations for the credit. Section 5.01 of Notice 2024-20 refers taxpayers to appendices with lists of eligible census tracts based on either the 2015 census tract boundaries or the 2020 census tract boundaries, as relevant, using a unique identifier called an 11-digit census tract GEOID. Section 5.02 of Notice 2024-20 provides website addresses for mapping tools that taxpayers can use to identify the 11-digit census tract GEOID for a location where a property is placed in service. Section 5.03 of Notice 202420 provides that until the issuance of the forthcoming proposed regulations, taxpayers may rely on Notice 2024-20 and its appendices for purposes of determining whether qualified alternative fuel vehicle refueling property has been placed in service in an eligible census tract. This notice modifies sections 5.02 and 5.03 of Notice 2024-20 by updating the mapping tools referenced in Notice 2024-20 and extending section 5.03 in Notice 2024-20.

REG-111629-23, page 640. This document contains proposed regulations that, in general, modify the time and manner for making and revoking elections relating to certain foreign currency gains and losses under §1.954-2(g) and proposed §§1.954-2(g) and 1.988-7.