Treasury and IRS released additional guidance detailing the low-income census tracts eligible to take advantage of tax credits subsidizing part of the cost of installation of residential or commercial electric vehicle chargers. The guidance also enumerated the eligible tracts in Appendix A (by 2015 Census tract GEOIDs) and Appendix B (by 2020 Census tract GEOIDs). The credits cover up to 30% of the cost of installation, up to $1,000 for any single item of residential property and up to $100,000 for any single item of commercial property and are intended to encourage electric vehicle adoption.