SECTION 2. BACKGROUND ¹

On February 12, 2024, the Department of the Treasury (Treasury Department) and the Internal Revenue Service (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 intent to propose regulations regrading the § 30C credit (forthcoming proposed regulations). 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 geographic identifiers (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 2024-20 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. In addition, Section

5.03 of Notice 2024-20 provides that until the issuance of the forthcoming proposed regulations, the IRS will administer § 30C in a manner consistent with the appendices and related rules described in the notice.

This notice modifies sections 5.02 and 5.03 of Notice 2024-20 as described in section 3 of this notice.