Elective Pay and Transfer Election — 0726 Publ 5884 (PDF)

Section 30C – Alternative Fuel Vehicle Refueling Property

Section 30C provides for an investment tax credit for alternative fuel refueling property placed in service in a population census tract that is a low-income community for purposes of the New Markets Tax Credit (see section 45D) or in a population census tract that is not an urban area. Property must be placed in service on or before June 30, 2026 to be eligible.

Registration Section	Field	Field Description
Election	Election	Refer toTable 1 for election types available based on entity type.
Important Dates	Date Construction Began	See "Important Dates"
Important Dates	Date Placed in Service	Date Placed in Service
Facility/Property Location	Street Address	See “Facility/Property Location”
Facility/Property Location	City	City
Facility/Property Location	State	State
Facility/Property Location	ZIP Code	ZIP Code
Facility/Property Location	County	County
Facility/Property Location	Latitude	Latitude
Facility/Property Location	Longitude	Longitude
Facility/Property Information	Census Tract	Enter the 11-digit census tract number. See below.
Facility/Property Information	Fuel Type	Select one of the qualifed fuel types distributed from property: 1) 85% fuel blend 2) Biodiesel blend 3) Electricity 4) Transportation fuel
Facility/Property Information	What source of funds was used to acquire the property?	See “Source of Funds”
Facility/Property Information	Additional Information, if any.	Provide any additional information, if necessary, that will help in this registration, such as information regarding disregarded entities/ownership relationship.