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136 STAT. 1968 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(C) PROJECT REQUIREMENTS.—A project meets the requirements of this subparagraph if it is one of the fol- lowing: ‘‘(i) A project the construction of which begins prior to the date that is 60 days after the Secretary publishes guidance with respect to the requirements of para- graphs (2)(A) and (3). ‘‘(ii) A project which satisfies the requirements of paragraphs (2)(A) and (3). ‘‘(2) PREVAILING WAGE REQUIREMENTS.— ‘‘(A) IN GENERAL.—The requirements described in this subparagraph with respect to any qualified alternative fuel vehicle refueling project are that the taxpayer shall ensure that any laborers and mechanics employed by the taxpayer or any contractor or subcontractor in the construction of any qualified alternative fuel vehicle refueling property which is part of such project shall be paid wages at rates not less than the prevailing rates for construction, alter- ation, or repair of a similar character in the locality in which such project is located as most recently determined by the Secretary of Labor, in accordance with subchapter IV of chapter 31 of title 40, United States Code. ‘‘(B) CORRECTION AND PENALTY RELATED TO FAILURE TO SATISFY WAGE REQUIREMENTS.—Rules similar to the rules of section 45(b)(7)(B) shall apply. ‘‘(3) APPRENTICESHIP REQUIREMENTS.—Rules similar to the rules of section 45(b)(8) shall apply. ‘‘(4) REGULATIONS AND GUIDANCE.—The Secretary shall issue such regulations or other guidance as the Secretary deter- mines necessary to carry out the purposes of this subsection, including regulations or other guidance which provides for requirements for recordkeeping or information reporting for purposes of administering the requirements of this subsection.’’. (e) ELIGIBLE CENSUS TRACTS.—Subsection (c) of section 30C, as amended by subsection (b)(3), is amended by adding at the end the following: ‘‘(3) PROPERTY REQUIRED TO BE LOCATED IN ELIGIBLE CENSUS TRACTS.— ‘‘(A) IN GENERAL.—Property shall not be treated as qualified alternative fuel vehicle refueling property unless such property is placed in service in an eligible census tract. ‘‘(B) ELIGIBLE CENSUS TRACT.— ‘‘(i) IN GENERAL.—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. ‘‘(ii) URBAN AREA.—For purposes of clause (i)(II), the term ‘urban area’ means a census tract (as defined by the Bureau of the Census) which, according to the most recent decennial census, has been designated as an urban area by the Secretary of Commerce.’’. (f) EFFECTIVE DATE.— (1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section shall apply to property placed in service after December 31, 2022. Applicability. 26 USC 30C note. Definitions. 26 USC 30C. Determination. Requirements. Records. Applicability. Applicability. Time period. Publication. Guidelines. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00152 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw