Federal tax credit
Section 30C Alternative Fuel Vehicle Refueling Property Credit
A federal tax credit for chargers and refueling equipment in eligible low-income or rural areas.
What it pays for
- For a business, 6% of the cost of qualifying equipment, up to $100,000 per item, or 30% when prevailing wage and apprenticeship rules are met
- Equipment in an eligible census tract: a low-income community or a non-urban area
- Tax-exempt organisations and public bodies can receive it as a direct payment, through elective pay
What decides it
- The census tract the equipment sits in
- When the equipment was placed in service
- Records of cost, wages and apprenticeship, kept from the start of construction
Where it stands
Under the 2025 federal tax law, the credit applies only to property placed in service on or before June 30, 2026. Equipment that went into service by then can still be claimed on the return for that year.
Last reviewed October 2026 against the official sources below. Program rules change; we confirm the current rules before any application.
How we help
- Confirm the census tract and the placed-in-service date for each site
- Assemble the cost basis and the wage and apprenticeship records
- Prepare the documentation package for your tax adviser (we do not give tax advice)
$2,500 per application, plus 5% of funds received. How fees work
Other programs: NEVI Formula Program · California LCFS · Washington Clean Fuel Standard · Utility make-ready and rebates
This page is a plain-language summary for orientation. It is not a determination of eligibility, and not tax or legal advice.
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