{"id":14041,"date":"2024-09-23T19:14:53","date_gmt":"2024-09-23T23:14:53","guid":{"rendered":"https:\/\/pluginamerica.org\/?page_id=14041"},"modified":"2025-07-16T17:40:20","modified_gmt":"2025-07-16T21:40:20","slug":"ev-charging-infrastructure-30c","status":"publish","type":"page","link":"https:\/\/pluginamerica.org\/learn\/federal-ev-tax-credits\/ev-charging-infrastructure-30c\/","title":{"rendered":"Federal Tax Credits for EV Charging Infrastructure (30C)"},"content":{"rendered":"

PLEASE NOTE: To qualify for the EV charger tax credits, the charger must be operational by June 30, 2026.<\/strong><\/p>\n

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The Alternative Fuel Vehicle Refueling Property Tax Credit (30C) \u2013 let\u2019s just call it the EV charging tax credit \u2013 was reauthorized by Congress in the 2022 Inflation Reduction Act (IRA). The law changed some of the details about eligibility and amounts and, until recently, the details have been a bit fuzzy. In September 2024, the IRS published proposed guidance on eligibility and brought this tax credit into focus allowing about two-thirds of Americans to receive tax credits on EV charging infrastructure.<\/p>\n

The 30C EV charging tax credit offers up to 30% off the cost of installing EV chargers for individuals, businesses, and tax-exempt entities. You read that right. How does a tax-exempt entity get a tax credit? This tax credit offers a direct pay option for tax-exempt entities, allowing nonprofit organizations, municipalities, schools, churches, and charities to install chargers and file for the tax credit as if they paid taxes. They can then receive a rebate from the IRS for installing the chargers or<\/b> the seller of the charging equipment can claim the credit and pass that amount on to the tax-exempt entity.<\/p>\n

I want to install an EV charger for:<\/strong><\/p>\n

Personal use<\/a><\/p>\n

A business<\/a><\/p>\n

A tax-exempt entity<\/a><\/p>\n

Why does this federal EV charging tax credit matter?<\/b><\/h2>\n

Plug In America\u2019s EV Driver Survey (and many other consumer surveys) shows that one of the most significant barriers to EV adoption is the lack of access to EV charging. These tax credits address this barrier by making EV charging installations more affordable while creating jobs, lowering transportation costs, strengthening energy security, and reducing vehicle pollution.<\/p>\n

<\/a>Location qualification: Here is what you need to know<\/b><\/h2>\n

To qualify for the federal EV charging tax credit, the equipment must be installed in a low-income census tract or a non-urban census tract<\/b>, regardless of whether it is for use by an individual, a business, or a tax-exempt entity. To determine whether your charging site is located in an eligible census tract, you can look up the location on a government map. How you do that depends on when you are filing for your credit.<\/p>\n