Electric Vehicle Charging Equipment (Alternative Fuel Vehicle Refueling Infrastructure Property Credit (30C credit) – Home Vehicle Charging Stations

Tax credit for home charging stations located in eligible census tracts, principal residence

Overview
- Type
  
  Tax Incentive
- Title
  
  Electric Vehicle Charging Equipment (Alternative Fuel Vehicle Refueling Infrastructure Property Credit (30C credit) – Home Vehicle Charging Stations
- Source
  
  Internal Revenue Service (IRS)
- Federal or State
  
  Federal
- Award Range
  
  $0 - $1,000
Eligibility
- Audience
  
  Individuals
- Sector
  
  Environmental Justice, Residential, Transportation
- Activity
  
  Equipment Purchase/Lease, Financial Assistance
- Eligibility
  
  Consumers who purchase and install qualified alternative fuel vehicle refueling property for their principal residence, including electric vehicle charging equipment, between December 31, 2022, and January 1, 2033, may receive a tax credit for each item of property that is generally the lesser of 30% of the property’s cost or $1,000.
- Location
  
  National
Application Process
- Application Link
  
  irs.gov
- Pre-Application?
  
  No
- Requirements
  
  Must be located in eligible low-income community or non-urban census tracts.
- Disbursement Method
  
  Credit on federal taxes
Important Dates
- Application Open Date
  
  Dec 31, 2022
- Application Close Date
  
  Dec 31, 2032
- Period of Performance Start
  
  Dec 31, 2022
- Period of Performance End
  
  Jan 1, 2033
Resources & Contacts
- Resources
  
  30C Tax Credit Eligibility Locator: https://experience.arcgis.com/experience/3f67d5e82dc64d1589714d5499196d4f/page/Page/

Overview