Alternative Fuel Vehicle Refueling Property Credit (30C) for households
What qualifies
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. You can search your location on this 30C eligible location map to see if your property qualifies.
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.
See information on using this tax credit as a business here.
Incentive value
The tax credit equals 30% of the cost with a maximum amount of $1,000 per item between December 31, 2022, and January 1, 2033.
Eligible expenses include:
- Charging equipment costs
- Installation costs
Who is eligible
To qualify, you must have a primary residence within one of the US Department of Treasury-identified eligible locations.
When the credit is available
The 30C credit is available for purchases made on or after January 1, 2023, through 2032. You are eligible for the credit in the year the equipment becomes operational.
How to claim the credit:
- Check the 30C eligible location map to confirm your home is eligible
- Use Form 8911 to figure out and report your credit for alternative fuel vehicle refueling project for the tax year when the alternative fuel recharging project is operational
Visit the federal website here for more details on what qualifies and how to use the credit.
Disclaimer: None of the information presented on this website should be considered official legal or financial advice. Please contact a licensed tax professional for additional information.