The new instructions from the IRS (as of January, 2024) is ALL ABOUT the location of the property. I suggest reading just the first few lines of instructions at https://www.irs.gov/instructions/i8911
In a nutshell, we have to enter the GEOID for the census tract corresponding to the property where the alternative fuel device was installed. For example my GEOID is [phone number removed]. To get that GEOID, the instructions provide a link: www.CDFIfund.gov/cims
Given the GEOID, the instructions say to search for the GEOID in the appendix IRS.gov/pub/irs-drop/Appendix-A-List-of-2015-Ce[product key removed]ary-30c-Eligible-Tracts-v2-1-4-2...
If your GEOID is not in the appendix, we do not qualify for the tax credit.
