Who Can Claim an EV Charging Station Tax Credit?

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If you have considered adding electric vehicle (EV) charging stations to your property, the cost to install EV charging stations may have prevented you from making the purchase. Fortunately, the Federal government offers the Alternative Fuel Refueling Tax Credit, also known as the “30C” tax credit or EV charging tax credit to offset the burden of installing EV charging.

Recently, this tax credit has been updated and expires on June 30th 2026. Read on for a closer look of the benefits and how your business may be eligible to claim the EV charging tax credit.

What Are the Benefits of an EV Charging Station Tax Credit?

The 30C federal tax credit covers 30% of EV charging station and installation costs, including building permit fees, upgrades to hardware, and electrician’s fees. The credit is capped at $100,000 per charger for businesses and $1,000 per charger for residential stations. 

Originally extended through December 31, 2032 by the Inflation Reduction Act, but the “One Big Beautiful Bill Act” shortened the timeline. Now, all qualifying EV charging infrastructure must be placed in service by June 30, 2026. 

Do You Qualify for an EV Charger Tax Credit?

Applying as a businesses

Businesses must meet some important provisions in order to qualify for EV charger tax credits: 

  • Businesses must be in a low-income or non-urban location community to qualify for the full 30% credit. You can use this decision-tree tool to find out if your business qualifies. 
  • There is also a wage and apprenticeship requirement to satisfy. In short, the business must show that it’s paying apprentices and contractors at the Secretary of Labor-designated rate. 

Where either of these requirements is not met, the business will only be eligible for a maximum 6% credit, not the full 30%. 

Is anyone excluded from EV charger tax credits?

The Alternative Fuel Infrastructure Tax Credit, which includes EV charging stations, is generally a one-time non-refundable credit. Typically, non-refundable credits only provide a benefit if you have a tax liability, meaning you owe taxes that the credit can be applied against.

However, certain tax-exempt entities like municipalities can still take advantage of this credit even without tax liability by making an “elective payment election“. This allows them to essentially receive the credit amount as a direct payment from the IRS rather than as an offset against taxes owed.

To make this election, the tax-exempt entity must follow specific procedures including a pre-filing registration process. Homeowners and renters are also eligible but will need to secure necessary permits and approvals.

Claiming this federal credit does not impact eligibility for any available state rebates–you can benefit from both. In summary, while the credit is non-refundable, certain non-taxable entities like municipalities have a workaround to benefit from it regardless of tax liability by electing to receive a direct payment instead.

How to Claim 30C Tax Credit for EV Charging Stations

To claim an EV charging station tax credit, specifically the Alternative Fuel Vehicle Refueling Property credit, you simply have to complete form 8911 and attach it to the regular tax return you file each year to the Internal Revenue Service. The credit is retroactive to 2018, so you may still be able to claim credit for unused years. However, remember that the $1,000 residential credit only applies to charging stations installed from 2022 onwards. 

The most important step is to get your receipts together. You’ll need to collect all your installation invoices and hardware receipts to support your claim. 

Overall, the EV charging station tax credit is a great incentive to electrify transportation and making charging stations available to drivers across the U.S. It’s also a big deal for property developers and businesses since they can now add charging infrastructure to their projects in the knowledge that they will recoup a significant portion of the cost. 

At EV Connect, we can help you make the most of the available tax credits, rebate programs, and other funding opportunities. Our products and services are currently approved for over $2.6 billion in active utility and local government incentive programs supporting EV charging for businesses. If you’d like to find out if you are eligible for EV charging station tax credits, get in touch with us today!

FAQs about EV Charging Station Tax Credits (30C)

What is the tax credit for commercial charging stations?

Commercial EV charging stations qualify for the Alternative Fuel Vehicle Refueling Property Credit (30C), which can cover 6%–30% of installation costs up to $100,000 per port.

When does the EV charging station tax credit expire?

The 30C EV charging station tax credit expires on June 30th, 2026. Installations must be completed prior to that date.

Who qualifies for the 30C tax credit?

Businesses, tax-exempt organizations, and certain individuals installing EV charging stations or other alternative fuel refueling property.

What types of property are eligible for the 30C tax credit?

EV charging stations, natural gas, propane, hydrogen, and other alternative fuel refueling equipment.

Is installation cost included?

Yes — both equipment and installation costs can be claimed.

About EV Connect

EV Connect is the comprehensive EV charging platform for companies of all sizes to build, run, and scale their EV charging business. Trusted by CPOs, OEMs, fleets, utilities, and more, we’ve delivered charging solutions for U.S. businesses which enable over 4 billion miles of travel!

Learn about our EV charging software, explore our EV charging solutions, and download the EV Connect app today!

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