SECTION 3. MODIFICATION TO

NOTICE 2024-20

.01 Change in Websites Used to Iden- tify Census Tracts . Following publication of Notice 2024-20, the Treasury Department and the IRS identified certain technical issues related to the use of the mapping tools identified in section 5.02 of Notice 2024-20, which in rare circumstances may provide inaccurate results. To direct taxpayers to accurate tools provided by the Census Bureau for purposes of the § 30C credit, this section 3.01 updates the mapping tools that taxpayers may use to identify the relevant 11-digit census tract GEOID of an eligible census tract. The Census Bureau will provide continued access to the updated information.

A taxpayer who files or filed a tax return including a claim for a § 30C credit on or before November 15, 2024, may use the mapping tools identified in section 5.02 of Notice 2024-20 as published on February 20, 2024, or the mapping tools identified in section 5.02 of Notice 2024-20 as revised by this notice. A taxpayer who files a tax return including a claim for a § 30C credit after November 15, 2024, may use the mapping tools identified in section 5.02 of Notice 2024-20 as revised by this notice, but may not use the mapping tools identified in section 5.02 of Notice 202420 as published on February 20, 2024. Accordingly, sections 5.02(2) and 5.02(3) of Notice 2024-20 are modified as follows:

(1) Section 5.02(2) of Notice 2024-20 is modified to read:

(2) Taxpayers can determine the 11-digit census tract GEOID of a location

under the 2015 census tract boundaries by using the Census Bureau mapping tool available via https://www.census.gov/ data/data-tools/2015-census-tract.html.

(2) Section 5.02(3) of Notice 2024-20 is modified to read:

(3) Taxpayers can determine the 11-digit census tract GEOID of a location under the 2020 census tract boundaries by using the Census Bureau mapping tool available via https://www.census.gov/ data/data-tools/2020-census-tract.html.

.02 Extension of the period to which section 5.03 applies . Section 5.03 of Notice 2024-20 is modified by replacing “issuance of the forthcoming proposed regulations” with “forthcoming proposed regulations are issued as final regulations” in each place the phrase occurs.