Eligible: Businesses, Nonprofits, Tribes, Utilities
Apply by Dec 31, 2032
Apply now$0 - $100,000
Tax credit for businesses, state, local, tribal & other qualifying tax exempt organizations for electric vehicle charging stations located in eligible census tracts.
Tax Incentive
Electric Vehicle Charging Equipment (Alternative Fuel Vehicle Refueling Infrastructure Property Credit (30C credit) – Commercial/Public Charging Stations
Internal Revenue Service (IRS)
Federal
$0 - $100,000
Businesses, Nonprofits, Tribes, Utilities
Environmental Justice, Transportation
Equipment Purchase/Lease, Financial Assistance
For businesses as well as applicable entities, including state, local, tribal and other qualifying tax-exempt organizations, the credit for each item of property is generally the lesser of 6% (or 30% if certain prevailing wage and apprenticeship requirements are met) of the property’s cost or $100,000. The credit is available for property placed in service between December 31, 2022, and January 1, 2033.
National
No
Must meet prevailing wage and apprenticeship requirements to achieve 30% credit; must be located in eligible low-income community or non-urban census tracts
Credit on federal taxes
Non-profit entities eligible for direct pay reimbursement method
Dec 31, 2022
Dec 31, 2032
Dec 31, 2022
Jan 1, 2033
30C Tax Credit Eligibility Locator: https://experience.arcgis.com/experience/3f67d5e82dc64d1589714d5499196d4f/page/Page/
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