DOE OSTI2024
The U.S. National Blueprint for Transportation Decarbonization identifies the need to invest in infrastructure supporting low- and zero-emission vehicles, especially in low-income and overburdened communities, to eliminate nearly all greenhouse gas emissions from the transportation sector by 2050. The alternative fuel vehicle refueling property tax credit (26 U.S. Code § 30C) includes eligibility criteria intended to encourage investment in underserved communities based on the economic characteristics or urban character of the census tract in which the fueling infrastructure is installed. Eligible census tracts are those that qualify for the New Markets Tax Credit or that are not located within urban areas as defined by the U.S. Census Bureau. This study quantifies how many fueling-related amenities are currently located in census tracts that qualify and do not qualify for the 30C tax credit based on IRS Notice 2024-20. For existing electric vehicle charging stations, 51% of Level 2 and 60% of Direct Current Fast Charging public stations are located in eligible census tracts. 73% of natural gas, propane, and hydrogen fueling stations are in qualifying census tracts and 75% of biodiesel and renewable fuel stations are in qualifying census tracts. This compares with 73% of existing gas stations in eligible census tracts. For deploying the refueling infrastructure to satisfy future demand, this study shows that truck stops (94%), commercial truck stops (92%), and Federal Highway alternative fuel corridors (89%) are predominantly located in eligible locations. Additionally, significant percentages of the population (62%), light-duty vehicle registrations (64%), and medium- and heavy-duty vehicle registrations (68%) fall within eligible areas.
33 ADVANCED PROPULSION SYSTEMS↗