Alternative Fuel Vehicle Refueling Property Credit (Section 30C)
Internal Revenue Service
Up to $100K per item
Tax credit for EV and alt-fuel stations
A federal tax credit for installing EV chargers, hydrogen fueling stations, biodiesel dispensers, and other alternative fuel refueling equipment at business or residential locations. Business installations receive 6% of cost (up to $100,000 per item) — or 30% (up to $100,000) with prevailing wage and apprenticeship compliance. The property must be located in a qualified census tract: either a low-income community or a non-urban (rural) area. For individual filers, the credit is 30% capped at $1,000 per item. Tax-exempt entities and governments may claim via elective pay (direct pay). For-profit taxpayers may transfer (sell) the credit.
- Funding type
- Tax Credit
- Level
- Federal
- Amount range
- $100,000
- Realistic amount
- A business installing 10 Level 2 EV chargers at $8,000 each ($80K total) with prevailing wage compliance earns a $24,000…
- Deadline
- TERMINATED — The OBBBA (One Big Beautiful Bill Act, signed July 4, 2025) ended §30C for any property placed in service after December 31, 2025. Property placed in service on or before December 31, 2025 in a qualifying census tract may still claim the credit on the applicable return.
- Status
- discontinued
- States
- Nationwide
- Payment model
- tax offset
Who qualifies
- Property must be 'qualified alternative fuel vehicle refueling property' — equipment that stores or dispenses alternative fuel for vehicles, or recharges electric motor vehicles
- Eligible property types: EV charging stations (Level 1, Level 2, DC fast charge, bidirectional), hydrogen fueling stations, biodiesel and ethanol dispensers, natural gas fueling equipment, propane fueling equipment (post-IRA: includes 2- and 3-wheeled EV chargers for on-road vehicles)
- Geographic requirement: installation site must be within a qualified census tract — either (a) a low-income community census tract as defined in §45D(e), or (b) a non-urban census tract per Census Bureau urban classification
- For businesses: property must be depreciable (used in trade or business or held for investment)
- Full 30% rate requires prevailing wage and apprenticeship compliance for installation workers; 6% base rate applies without compliance
- Tax-exempt entities, states, tribes, and rural cooperatives may use elective pay (direct pay) under §6417
- For-profit taxpayers may transfer (sell) the credit to unrelated third-party buyers under §6418
- Credit is subject to 3-year recapture if the refueling property stops qualifying within 3 full years from placed-in-service date
- Property must be used primarily in the United States and US territories
What it covers
Eligible expenses
- EV charging hardware (charging stations, ports, cables, power electronics)
- Installation labor (electricians, site preparation, conduit, panel upgrades directly attributable to charger installation)
- Hydrogen fueling station equipment and installation
- Biodiesel and ethanol dispensing equipment and installation
- Bidirectional (vehicle-to-grid) charging equipment
- Charging stations for 2- and 3-wheeled on-road electric vehicles
Ineligible expenses
- Property installed outside a qualifying census tract (the geographic test is binary — no partial credit)
- Infrastructure upgrades not directly part of the refueling property (general electrical panel upgrades serving other equipment)
- Charging equipment used exclusively for off-road vehicles
- Property installed outside the United States
- Costs reimbursed by grants or state incentive programs that reduce the tax basis
How to apply
-
1
Verify geographic eligibility — census tract check
Look up the installation address using the Department of Energy's Alternative Fuels Station Locator or the IRS/Treasury census tract mapping tools. Confirm the address falls within either a low-income community or non-urban tract. This step eliminates most ineligible sites before any investment is made.
~1 hrs
-
2
Select equipment and determine per-item credit basis
Confirm the property type qualifies (charger type, fuel type, vehicle compatibility). Note that each charging port is treated as a separate 'item' for the $100K per-item cap. Calculate total eligible basis per item.
~2 hrs
-
3
Assess prevailing wage compliance for 30% rate
Determine whether installers will be paid prevailing wages under Davis-Bacon Act rates for your county. Obtain wage determination from the Department of Labor. Confirm apprenticeship ratios. If complying, document payroll records throughout installation.
~4 hrs
-
4
Elect direct pay or plan credit transfer (if applicable)
Tax-exempt entities file elective pay election before return due date. For-profit transferors register with IRS and execute transfer agreements with buyers. Recapture rules apply if property stops qualifying within 3 years.
~4 hrs
-
5
Prepare Form 8911 and file with return
Complete IRS Form 8911 (Alternative Fuel Vehicle Refueling Property Credit). Report cost basis per item, geographic eligibility documentation, and prevailing wage compliance. Reduce property basis by the credit amount claimed.
~3 hrs
Each charging port counts as a separate 'item' — a 10-port Level 2 installation can generate up to $1M in eligible basis ($100K per port) rather than being capped at $100K total. Verify this with your CPA before installation design.
Deadline & timing
The IRA had extended §30C through December 31, 2032, but the OBBBA (One Big Beautiful Bill Act, enacted July 4, 2025) repealed §30C for property placed in service after December 31, 2025. Property already placed in service on or before that date can still be claimed. The geographic eligibility rule (census tract vintage: 2015 data for pre-2025 installs, 2020 data for 2025 installs) still applies to qualifying pre-termination claims.
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Last reviewed 2026. GrantCompass is an independent funding-discovery tool and is not affiliated with any government agency. Always confirm details on the official program page.