30C Alternative Fuel Infrastructure Tax Credit is sponsored by U.S. Internal Revenue Service (IRS). This federal tax credit gives qualifying businesses that install electric vehicle (EV) recharging property located within an eligible census tract a tax credit.

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Businesses & Self-Employed Earned Income Credit (EITC) Clean Energy and Vehicle Credits POPULAR FORMS & INSTRUCTIONS Fake IRS email or message Include Historical Content Include Historical Content Alternative Fuel Vehicle Refueling Property Credit If you install property to store or dispense clean-burning fuel or recharge electric vehicles in your home or business, you may be eligible for the Alternative Fuel Vehicle Refueling Property Tax Credit.

The property must be installed in a qualifying location. The credit allowed is based on the placed-in-service date for the refueling property. It was extended and modified by the Inflation Reduction Act (IRA).

The credit is available to businesses and individuals who install qualified refueling or recharging property, including electric vehicle charging equipment, in an eligible location. Eligible tax exempt and government entities can also claim the credit through elective pay .

Qualified refueling or recharging property To qualify for the credit, the property must be used to store or dispense clean-burning fuel or to recharge electric motor vehicles.

In addition, the property must: Be placed in service during the tax year Have original use that began with the taxpayer Be used primarily in the U.S. and U.S. territories Be in an eligible census tract (as of January 1, 2023) If for business or investment use, be depreciable property If for personal use, be installed on property used as a main home As of January 1, 2023, the definition of qualified property includes charging stations for 2- and 3-wheeled electric vehicles (for use on public roads) and includes bidirectional charging equipment.

To qualify, the refueling or recharging property must be installed in a low-income community census tract or non-urban census tract. Follow these steps based on the date when you placed the property in service to see if your location qualifies. For property placed in service before January 1, 2025: Locate your property on the 2015 Census Tract Identifier and copy your 11-digit census tract geographic identifier (GEOID).

Look up your GEOID in the table below or in Appendix A PDF . If your GEOID is not listed, then your property is not eligible for the credit. For property placed in service after January 1, 2025: Locate your property on the 2020 Census Tract Identifier and copy your 11-digit census tract geographic identifier (GEOID).

Look up your GEOID in the table below or in Appendix B PDF . If your GEOID is not listed, then your property is not eligible for the credit.

2020 non-urban census tracts 2016-2020 NMTC census tracts 2016-2020 NMTC census tracts 2016-2020 NMTC and 2020 non-urban census tracts 2020 non-urban census tracts We’ll periodically publish updated lists of qualified census tracts in the Federal Register or Internal Revenue Bulletin, so check back later to see if you’re eligible.

For property you buy and place in service at your main home from January 1, 2023, to June 30, 2026, the credit equals 30% of the cost of the property up to a maximum credit of $1,000 per item (each charging port, fuel dispenser, or storage property). Find details in Publication 6027 Individuals, Electric Vehicle Chargers, and the Alternative Fuel Vehicle Refueling Property Credit PDF .

Businesses and tax exempt organizations For qualified property placed in service at a business or organization from January 1, 2023, to June 30, 2026, the credit equals 6% of the cost of the property up to a maximum credit of $100,000 per item (each charging port, fuel dispenser, or storage property).

Businesses and organizations that meet prevailing wage and apprenticeship requirements are eligible for a 30% credit with the same $100,000 per-item limit. Find details on the credit for businesses in Publication 6028 Businesses and the Alternative Fuel Vehicle Refueling Property Credit PDF .

Find details on the credit for tax exempt and government entities in Publication 6029 Tax-Exempt Entities and the Alternative Fuel Vehicle Refueling Property Credit PDF . To claim the credit for personal or business property, attach Form 8911 PDF to your tax return. Find details in Instructions for Form 8911 PDF .

Partnerships and S corporations must file Form 8911 to claim the credit. All other business taxpayers are not required to complete or file the form if their only source for this credit is a partnership or S corporation. Instead, they can report this credit directly on line 1s of Part III of Form 3800, General Business Credit .

Tax exempt and government organizations: Claim the credit with elective pay To claim the credit for your organization through elective pay , you must notify the seller in writing that you intend to claim via elective pay. Otherwise, the seller can claim the credit if they clearly disclose to you the amount of the credit allowable.

However, a seller that claims the credit may be willing to install the eligible property at a lower upfront cost to you by passing its tax savings to your organization. The portion of the credit for business or investment use of refueling property is treated as a general business credit carried from the Form 8911 to the Form 3800 and subject to the rules applicable to the general business credit.

The portion of the credit for personal use of refueling property cannot exceed the excess of the regular tax liability reduced by certain allowable credits over the tentative minimum tax (if any) for the taxable year as determined on Form 6251. The basis of any refueling property for which a credit is taken must be reduced by the amount of the credit.

The credit is subject to recapture if the property stops qualifying within 3 full years from the placed-in-service date.

Treasury, IRS issue guidance on the Alternative Fuel Vehicle Refueling Property Credit NPRM: Alternative Fuel Vehicle Refueling Property Credit Notice 2024-64, Modification of Notice 2024-20 PDF Notice 2024-20, Guidance on Satisfying Geographical Requirements of the Section 30C Alternative Fuel Vehicle Refueling Property Credit Treasury, IRS issue guidance on the Qualified Alternative Fuel Vehicle Refueling Property Credit FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat.

72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB) Frequently asked questions regarding eligible census tracts for purposes of the Alternative Fuel Vehicle Refueling Property Credit under § 30C Appendix A – 2015 Census Tract Boundary GEOIDs PDF Appendix B – 2020 Census Tract Boundary GEOIDs PDF Refueling Infrastructure Tax Credit Refueling Infrastructure Tax Credit: FAQ Credits and Deductions Under the Inflation Reduction Act of 2022 About Form 8911, Alternative Fuel Vehicle Refueling Property Credit