EV charging and alternative-fuel equipment tax credit (Section 30C)
Tax credits for individuals, businesses and eligible tax-exempt or government entities installing EV charging or qualifying fuel equipment in eligible US locations; only property put into service by 30 June 2026 qualifies.
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Section 30C reduces tax for qualifying vehicle charging and fuel storage or dispensing equipment. This entry covers the rules for equipment put into service from 2023 through 30 June 2026. The service cutoff has passed: ordering or paying for equipment by that date is insufficient if it was not ready and available for use.
For personal-use equipment at your main home, the credit is 30% of cost, capped at $1,000 per item. For depreciable business or investment equipment, the basic credit is 6% of cost, capped at $100,000 per item; a qualifying higher-rate project receives 30% with the same cap. Each charging port, fuel dispenser or storage property is an item. Deduct any Section 179 expense deduction from the cost before calculating the credit, and use the business-use percentage in Schedule A when equipment has both personal and business use.
The personal credit is limited by your tax liability, including the tentative minimum tax calculation; unused personal credit cannot be carried to another year. Business credit follows general business credit rules. Reduce the equipment’s tax basis—the value used for tax calculations—by the credit claimed; some or all of the credit can be recovered if the property stops qualifying within three full years after entering service.
Eligibility
- The equipment’s original use must begin with you, and it must be used primarily in the US or its territories. Personal-use equipment must be installed at your main home; business or investment equipment must be depreciable. Buildings and structural components are excluded.
- The installation must be in a low-income community or non-urban census tract. For 2025 and 2026 installations, obtain the site’s 11-digit GEOID from the Census Bureau’s 2020 Census Tract Identifier, then check it against IRS Appendix B. A site absent from that list cannot qualify. For earlier installations, follow the applicable-year location instructions on the IRS overview.
- EV equipment must be at the point where the vehicle is charged. Equipment that also lets the vehicle send electricity to an external load can qualify. Charging road-going two- or three-wheeled EVs is included only for business/investment equipment.
- Other refuelling equipment must store or dispense qualifying fuel at the point it enters the vehicle’s tank. Qualifying fuels include mixtures of at least 85% ethanol, natural gas, compressed or liquefied natural gas, liquefied petroleum gas or hydrogen; qualifying biodiesel/diesel/kerosene mixtures with at least 20% biodiesel, calculated without kerosene; and transportation fuel as defined by Section 45Z(d)(5).
- For the 30% business rate, construction must have begun before 29 January 2023, or the project must meet prevailing wage and apprenticeship requirements. The earlier-start route uses significant physical work or payment/incurring of at least 5% of project cost, together with continuous construction or effort. The wage route requires labourers and mechanics employed by you, contractors and subcontractors to receive at least the applicable prevailing wage for construction, alteration or repair. Qualified apprentices from a registered apprenticeship program must supply the required 10–15% of labour hours depending on construction start. Each day, the number of apprentices relative to fully trained workers must meet that program’s required apprentice-to-journey-worker ratio. An employer with four or more workers on the project must hire at least one qualified apprentice.
- Eligible tax-exempt and government entities can use elective pay, which treats the business credit as a tax payment and can produce a refund. A separate seller exception can let a seller claim for new, unleased equipment sold to qualifying tax-exempt organizations, government units or foreign persons/entities under Section 50(b)(3) or (4), where the purchaser is not an applicable entity claiming elective pay. The seller must disclose the tentative credit in writing and reduce cost of goods sold by the credit.
How to apply
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- Property must have been ready and available for use by this cutoff. These dates concern equipment entering service, not the tax-return filing deadline.[^c1][^c16][^c22][^c23]
Check the actual service date and eligible census tract first. Claim through the Internal Revenue Service with Form 8911 attached to the return for the year the equipment entered service, and a separate Schedule A for each item. Use the December 2025 form revision for tax years beginning in 2025 or later and the relevant earlier revision for earlier years. Partnerships and S corporations file Form 8911; other taxpayers whose only credit comes through these entities can instead report it on Form 3800, Part III, line 1s.
File a separate Form 7220 for each item claimed at the increased business rate under the wage and apprenticeship rules. Elective-pay organizations must notify the seller in writing of their intention to claim. Before filing an elective-pay or credit-transfer election, register each property or project through IRS pre-filing registration. Elective pay requires Form 8911, Schedule A, Form 3800 and Form 990-T or another applicable income tax return. Eligible business taxpayers can elect to transfer some or all of the business credit to an unrelated buyer for cash, subject to the IRS transfer rules.