Alternative Fuel Vehicle Refueling Property Credit 30C

A credit for buyers of electric vehicle charging infrastructure.

The 30C tax credit can be used to install qualified vehicle refueling and recharging equipment for electricity, ethanol, natural gas, hydrogen, and biodiesel vehicles. Eligibility includes bidirectional charging and charging for 2- and 3-wheel vehicles.

The credit may only be used for your primary residence, which must be in an eligible census tract.

To qualify, your project must meet the following criteria:

• Equipment must be new or be used for the first time, not used. The credit can only be claimed on the “original installation” of the equipment.
• The refueling station must be located at a primary residence in the United States.

This credit can also be used as a business but follows different rules.

The tax credit equals 30% of the cost with a maximum amount of $1,000 per item.

• Charging equipment costs.
• Installation costs.

To qualify, you must have a primary residence within one of the US Department of Treasury-identified eligible locations.

The 30C credit is available for purchases made on or after December 31, 2022, through 2032. You are eligible for the credit in the year the equipment becomes operational.

• Check the 30C eligible location map to confirm your home is eligible.
• Use Form 8911 to figure out and report your credit for an alternative fuel vehicle refueling project for the tax year when the alternative fuel recharging project is operational.

Visit the federal website irs.gov for more details on what qualifies and how to use the credit.