Commercial EV Charger Tax Credit (Section 30C)
The federal government offers commercial property owners up to 30% back on EV charging installation costs through the Section 30C Alternative Fuel Vehicle Refueling Property Credit — up to $100,000 per location, extended through 2032.
What Is the Section 30C Credit?
The Section 30C Alternative Fuel Vehicle Refueling Property Credit is a federal tax incentive that allows commercial property owners and businesses to claim a credit against their federal income tax liability for the cost of installing qualified EV charging equipment.
The Inflation Reduction Act of 2022 significantly expanded this credit, increasing the maximum from $30,000 to $100,000 per location and extending it through December 31, 2032.
The credit applies to the cost of both the equipment and the installation labor, making it one of the most valuable incentives available for commercial EV charging projects.
Credit Rate Summary
Installations in low-income communities or non-urban census tracts. Use IRS census tract tool to verify eligibility.
Installations outside qualifying census tracts. Still valuable for large projects — 6% of $500K = $30,000.
$100,000 per single item of property (per location). Multiple locations each qualify for their own $100K cap.
Who Qualifies for the Section 30C Credit?
Commercial Property Owners
Office buildings, retail centers, hotels, apartment complexes, and other commercial real estate owners who install EV charging for tenants, guests, or employees.
Fleet Operators
Businesses that install charging infrastructure at depots, warehouses, or facilities for their own commercial vehicle fleets qualify for the credit.
Retail & Hospitality
Restaurants, coffee shops, grocery stores, gas stations, and other customer-facing businesses that add EV charging as an amenity qualify.
Institutions & Nonprofits
Tax-exempt organizations (schools, hospitals, municipalities) can receive the credit as a direct payment from the IRS under the Inflation Reduction Act’s direct pay provisions.
Developers & REITs
Real estate developers and investment trusts installing EV charging in new construction or retrofit projects can claim the credit against their tax liability.
Requirement: Depreciable Property
The charging equipment must be depreciable property used in a trade or business or for the production of income. Personal-use property does not qualify for the commercial credit.
Claiming the Section 30C Credit: Step by Step
Verify Location Eligibility
Use the IRS census tract lookup tool to determine if your installation site qualifies for the full 30% rate or the base 6% rate.
Install Qualified Equipment
Work with a licensed installer to install ENERGY STAR-certified or UL-listed EV charging equipment. Keep all receipts, invoices, and permits.
Complete IRS Form 8911
File Form 8911 with your federal tax return for the year the equipment was placed in service. The form calculates your credit based on qualified costs.
Consult a Tax Professional
A qualified CPA or tax attorney can ensure you maximize your credit, properly document the installation, and coordinate with any state rebates or depreciation strategies.
Frequently Asked Questions
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