These layers reflect currently available data on two types of census tracts that are determined to meet the geographic eligibility for the Alternative Fuel Vehicle Refueling Property Tax Credit (30C). The eligible census tracts are defined in IRS Notice 2024-20 (https://www.irs.gov/pub/irs-drop/n-24-20.pdf). The data in PolicyMap reflects additional eligible census tracts that were identified by Treasury/IRS in April 2024 as detailed in press release IR-2024-107.