2024-31233Proposed RuleWallet

Section 30C Alternative Fuel Vehicle Refueling Property Credit; Hearing

Published Date: 1/6/2025

Proposed Rule

Summary

The IRS is holding a public hearing on February 12, 2025, about new rules for a tax credit that helps pay for special fuel stations in low-income or rural areas. If you want to speak, you need to send in your topic by January 10, 2025. This credit encourages building cleaner fuel spots and could save money for communities and businesses investing in alternative fuel.

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Section 30C Fuel Station Credit Rules

The IRS published proposed regulations for the Section 30C federal income tax credit (from the Inflation Reduction Act of 2022) for costs of qualified alternative fuel vehicle refueling property placed in service within a low‑income community or a non‑urban census tract. The IRS is holding a public hearing about these proposed regulations on February 12, 2025, and speakers must submit outlines by January 10, 2025.

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Key Dates

Published Date
1/6/2025

Department and Agencies

Department
Independent Agency
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