Par. 2. Sections 1.30C-0 through 1.30C-2 are added to read as follows:
This section lists the captions contained in §§ 1.30C-1 through 1.30C-4.
§ 1.30C-1 Credit for alternative fuel vehicle refueling property; Definitions.
(a) In general.
(b) Definitions.
(1) 30C property.
(i) Applicable property.
(ii) Property integral to refueling property or recharging property.
(iii) Other requirements.
(2) 45Z transportation fuel.
(3) Building and structural components.
(4) Census block.
(5) Charger.
(6) Charging port.
(7) Clean burning fuel.
(8) Connector.
(9) Conventional fuel.
(10) Conventional refueling property.
(11) Electric vehicle.
(12) Fuel dispenser.
(13) Fuel tank.
(14) Functionally interdependent.
(15) Integral part.
(16) Located at the point.
(i) Refueling property.
(ii) Recharging property.
(17) Motor vehicle.
(i) In general.
(ii) 2 or 3-wheeled motor vehicle.
(18) Original use.
(19) Population census tract.
(20) Qualified alternative fuel.
(21) Qualifying biodiesel mixture.
(22) Section 30C credit.
(23) Section 30C regulations.
(24) Statutory references.
(i) Chapter 1.
(ii) Code.
(25) Storage property.
(i) In general.
(ii) Qualified alternative fuel storage property.
(iii) Electrical energy storage property.
(c) Applicability date.
§ 1.30C-2 General rules.
(a) Amount of credit.
(1) In general.
(2) Applicable percentages.
(i) Property of a character subject to an allowance for depreciation.
(ii) Projects meeting the prevailing wage and apprenticeship requirements.
(iii) Property not subject to an allowance for depreciation.
(3) Apportionment of section 30C credit between business and personal use.
(i) Business use portion.
(ii) Personal use portion.
(4) Dollar-amount limitations.
(i) In general.
(ii) Apportioned-use property.
(b) 30C property rules.
(1) Single item of 30C property.
(2) Associated property.
(3) Calculating the section 30C credit.
(4) Special rule for bidirectional charging equipment.
(5) Property for the refueling of certain two- and three-wheeled motor vehicles.
(6) Placed in service.
(i) Depreciable property.
(ii) Non-depreciable property.
(c) Eligible census tracts.
(1) Geographic requirement.
(2) Low-income community census tract.
(i) In general.
(ii) Modification for high migration rural counties.
(3) Non-urban census tract.
(4) Determination of eligibility of specific census tracts.
(d) Reduction in basis.
(e) Examples.
(1) Example 1.
(i) Facts.
(ii) Analysis.
(A) 30C property.
(B) Calculation of the credit.
(2) Example 2.
(i) Facts.
(ii) Analysis.
(3) Example 3.
(i) Facts.
(ii) Analysis.
(4) Example 4.
(i) Facts.
(ii) Analysis.
(A) 30C property.
(B) Calculation of the credit.
(5) Example 5.
(i) Facts.
(ii) Analysis.
(A) 30C property.
(B) Calculation of the credit.
(6) Example 6.
(i) Facts.
(ii) Analysis.
(7) Example 7.
(i) Facts.
(ii) Analysis.
(A) 30C property.
(B) Calculation of the credit.
(8) Example 8.
(i) Facts.
(ii) Analysis.
(9) Example 9.
(i) Facts.
(ii) Analysis.
(A) 30C property.
(B) Calculation of the credit.
(10) Example 10.
(i) Facts.
(ii) Analysis.
(A) 30C property.
(B) Calculation of the credit.
(11) Example 11.
(i) Facts.
(ii) Analysis.
(12) Example 12.
(i) Facts.
(ii) Analysis.
(A) 30C property.
(B) Calculation of the credit.
(13) Example 13.
(i) Facts.
(ii) Analysis.
(A) 30C property.
(B) Calculation of the credit.
(14) Example 14.
(i) Facts.
(ii) Analysis.
(A) 30C property.
(B) Calculation of the credit.
(15) Example 15.
(i) Facts.
(ii) Analysis.
(f) Claim requirements.
(g) Applicability date.
§ 1.30C-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
(a) In general.
(b) 30C project requirements.
(1) In general.
(2) Determination of a project.
(3) Related taxpayers.
(i) Definition.
(ii) Related taxpayer rule.
(c) Coordination with 30C(e)(2) and § 1.30C-4(c).
(d) Examples.
(1) Example 1.
(i) Facts.
(ii) Analysis.
(2) Example 2.
(i) Facts.
(ii) Analysis.
(e) Applicability date.
§ 1.30C-4 Special rules.
(a) No credit allowable in certain circumstance.
(1) Property used outside the United States.
(2) Property placed in service in a United States territory.
(3) Section 179.
(b) Recapture.
(1) In general.
(2) Recapture event.
(3) Property placed in service in a location that ceases to be in a qualified census tract.
(4) Recapture amount.
(i) In general.
(ii) Special rule for apportioned-use property.
(5) Basis adjustment.
(c) Property used by a tax-exempt or governmental entity.
(1) In general.
(2) Interaction with section 6417.
(d) Dual-use property.
(1) Dual use property used for dispensing or storing qualified alternative fuel and conventional fuel.
(2) Qualified alternative fuel storage.
(3) Dual use property used to store or transmit electricity for charging a motor vehicle and for other purposes.
(4) Example.
(i) Facts.
(ii) Analysis.
(e) Applicability date.