In this letter, ZETA urged the Department of the Treasury, the Internal Revenue Service (the Department), and the Joint Office of Energy and Transportation to provide relief from the geographic targeting requirement for taxpayers planning to claim the tax credit for alternative fuel vehicle refueling property under IRC Sec. 30C. Specifically, ZETA requested that the Department waive geographic requirements for non-business taxpayers and provide a transition period for business taxpayers before the rule is enforced. [Full Text Here]
Addressee: Department of the Treasury, the Internal Revenue Service (the Department), and the Joint Office of Energy and Transportation
