eligible census tract
(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.