Section 30C Alternative Fuel Vehicle Refueling Property Credit
Federal tax credit up to 30% for installing EV charging and alternative fuel refueling equipment, expiring June 30, 2026.
About this program
Section 30C provides a federal tax credit for installing alternative fuel vehicle refueling property (EV chargers, hydrogen refueling stations, biofuel pumps). For businesses, the credit is 30% of the cost (up to $100,000 per unit) when prevailing wage and apprenticeship rules are met (otherwise 6%). For individuals, the credit is 30% up to $1,000 per item. The OBBBA terminates 30C for property placed in service after June 30, 2026, making the next 13 months a final window to claim.
Eligibility
Property owners (residential or business) installing eligible EV charging or alternative fuel refueling equipment in eligible census tracts (low-income, non-urban, or both). The location-based restriction was added by IRA.
Requirements
- Confirm install location is in an eligible 30C census tract (use the IRS-published mapping tool)
- Place property in service by June 30, 2026
- For full business credit, meet prevailing wage and apprenticeship rules