eligible census tract
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “eligible census tract” means any population census tract which—
(I) is described in section 45D(e), or
(II) is not an urban area.
Source
- 2022–present26 U.S.C. § 30CInternal Revenue Code · Alternative fuel vehicle refueling property credit · for purposes of this section