30C Tax Credit Estimator & Eligibility Checker
Estimate your federal Section 30C Alternative Fuel Vehicle Refueling Property Credit and check census tract eligibility guidance.
Estimated federal credit
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What is the 30C tax credit?
The Section 30C Alternative Fuel Vehicle Refueling Property Credit is a federal tax credit for installing qualified EV charging equipment. It provides up to 30% of the cost, capped at $1,000 per port for personal use and $100,000 per item for business use.
Is the 30C credit still available in 2027?
No. The One Big Beautiful Bill Act (P.L. 119-21) changed the termination date to June 30, 2026. You cannot claim the credit for property placed in service after that date. However, you can still claim the credit on your 2026 tax return (filed in 2027) for eligible installations made on or before June 30, 2026.
How do I check if my census tract is eligible?
Use the Argonne National Laboratory 30C Tax Credit Eligibility Locator to look up your address. Eligible census tracts are either low-income communities or non-urban areas.
Can I claim 30C if I installed my charger after June 30, 2026?
No. The credit is only available for property placed in service on or before June 30, 2026. If you installed after that date, you cannot claim the 30C credit.
What is Form 8911?
Form 8911 is the IRS form used to claim the Alternative Fuel Vehicle Refueling Property Credit. You must file Schedule A (Form 8911) for each qualified property. The December 2025 revision is used for tax years beginning in 2025 or later.
What is the difference between personal and business 30C credit?
Personal use (non-depreciable property at your main home): 30% of cost, capped at $1,000 per port. Business use (depreciable property): 6% of cost, or 30% if prevailing wage and apprenticeship (PWA) requirements are met, capped at $100,000 per item. Each property's cost must be reduced by any Section 179 deduction taken.
Can tax-exempt entities claim the 30C credit?
Yes. Tax-exempt and governmental entities can claim the credit using elective pay under Section 6417, which allows them to receive the credit as a cash payment even if they owe no federal income tax.
Does the 30C credit apply to hydrogen refueling?
Yes. The credit applies to qualified alternative fuel vehicle refueling property, which includes electric vehicle charging equipment and hydrogen refueling property, among other qualifying fuels.
30C Tax Credit Calculator: Estimate Your EV Charger Credit
The 30C tax credit was a federal tax credit for installing EV charging equipment. It provided up to 30% of your installed cost, capped at $1,000 per charging port for personal use and $100,000 per item for business use. The credit expired on June 30, 2026, under the One Big Beautiful Bill Act (P.L. 119-21). You can still claim it on your 2026 tax return for eligible installations completed on or before that date.
This page explains how the credit worked, who qualified, how to calculate your amount, and how to file Form 8911 to claim it.
Use the interactive calculator to estimate your credit:
Key Takeaways
- Credit rate: 30% of installed cost for personal use; 6% for business use (30% if prevailing wage and apprenticeship requirements are met).
- Credit caps: $1,000 per port for personal use; $100,000 per item for business use.
- Expiration: Property must have been placed in service on or before June 30, 2026.
- Eligibility requirement: The charger must have been installed in an eligible census tract (low-income community or non-urban area).
- Filing: Claimed using IRS Form 8911 with a separate Schedule A for each qualifying property.
- Nonrefundable: For personal use, the credit reduces tax owed but does not generate a refund. Business credits can generally be carried forward.
What Is the 30C Alternative Fuel Vehicle Refueling Property Credit?
The Section 30C credit is an investment tax credit for qualified alternative fuel vehicle refueling property. It covered EV charging equipment and hydrogen refueling property, among other qualified fuels.
The credit was originally enacted in 2005 and significantly expanded by the Inflation Reduction Act of 2022, which increased the credit amount and extended availability. The One Big Beautiful Bill Act of 2025 accelerated the termination date from December 31, 2032 to June 30, 2026.
How the 30C Credit Worked
Credit Rates and Caps
| Property Type | Credit Rate | Maximum Credit | Per |
|---|---|---|---|
| Personal use (non-depreciable, main home) | 30% of cost | $1,000 | Each charging port |
| Business use (depreciable property) | 6% of cost | $100,000 | Each single item |
| Business use with PWA compliance | 30% of cost | $100,000 | Each single item |
Each property's cost must first be reduced by any Section 179 expense deduction taken for the property. Each charging port is generally treated as a separate "single item" of qualified property.
Personal vs. Business vs. Tax-Exempt
Personal use: If you installed a charger at your main home and the property was not subject to depreciation, you could claim 30% of the installed cost (equipment plus labor) up to $1,000 per port. The credit was nonrefundable for personal use.
Business use: If the property was subject to depreciation, the base credit rate was 6%. If you met prevailing wage and apprenticeship (PWA) requirements during construction, the rate increased to 30%. The maximum credit was $100,000 per single item. To claim the enhanced rate, you must file a separate Form 7220 for each property.
Tax-exempt entities: Tax-exempt and governmental entities that generally do not benefit from income tax credits could elect to treat the business credit as a payment of income tax under Section 6417 (elective pay). This allowed them to receive the credit amount as a cash payment.
Census Tract Eligibility
The property must have been placed in service in an eligible census tract. An eligible census tract is one that is either:
- A low-income community as defined under Section 45D(e) of the Internal Revenue Code, or
- A non-urban area (any population census tract that is not an urban area).
This requirement applied to both personal and business installations. If you installed a home charger, your principal residence must have been located in an eligible census tract.
You can check your address using the Department of Energy's 30C Tax Credit Eligibility Locator tool. The tool uses the 2020 census tract boundaries for property placed in service after January 1, 2025.
Placed-in-Service Date
To qualify for the credit as amended by the IRA and OBBBA, property must have been placed in service after December 31, 2022, and on or before June 30, 2026.
"Placed in service" generally means the property is ready and available for its intended use. For an EV charger installed at a principal residence, that meant when it was operational.
How to Claim the 30C Credit (Form 8911 Walkthrough)
Form 8911 Line-by-Line Guide
Part I — Total Cost of Refueling Property: Enter the total cost of all qualified property, then the business/investment use portion and any Section 179 deduction taken.
Item A: For tax years beginning after 2024, enter the total number of qualified properties. Complete a separate Schedule A (Form 8911) for each qualifying property.
Schedule A (Form 8911): For each property, report the cost, calculated credit, and applicable percentage. The form determines the business/investment use portion and the personal use portion separately.
Line 20: Maximum personal use part of credit. Line 21: Enter the smaller of line 19 or line 20.
For personal use, the credit flows to Schedule 3 (Form 1040), line 6j. The credit is nonrefundable and cannot generate a refund beyond what you owe.
Required Documentation
- Form 8911, Alternative Fuel Vehicle Refueling Property Credit
- Schedule A (Form 8911) — one per qualified property
- Form 7220 — if claiming the enhanced PWA rate (business only)
- Form 3800, General Business Credit — if applicable
- Proof of census tract eligibility (GEOID)
- Receipts for equipment and installation costs
- Documentation of PWA compliance (if applicable)
Common Filing Errors
- Missing Schedule A: You must file a separate Schedule A for each qualified property. Filing Form 8911 alone is insufficient.
- Incorrect credit rate: Using 30% for business property without PWA compliance results in an overstated credit.
- Ignoring Section 179 interaction: If you took a Section 179 deduction, you must reduce the property's cost basis before calculating the credit.
- Claiming for ineligible locations: The census tract requirement applied to all properties, including personal home chargers.
- Missing Form 7220: Business filers claiming the enhanced 30% rate must file Form 7220 for each property.
30C vs. Other EV Incentives
30C vs. 30D (Expired September 30, 2025)
The 30D Clean Vehicle Credit provided up to $7,500 for purchasing a qualifying new EV. It applied to vehicles, not charging equipment, and was claimed on the vehicle purchase. The 30D credit expired for vehicles acquired after September 30, 2025. The 30C credit applied to charging equipment and had a later expiration date of June 30, 2026.
30C vs. State EV Charger Rebates
Many states and utility companies offered their own EV charger rebates and incentives. These programs varied widely, with some offering point-of-sale rebates and others providing tax credits. The 30C federal credit generally stacked with state and utility rebates, though your tax advisor should confirm how stacking affects your specific situation.
State rebate amounts ranged from approximately $250 in some states to $2,500 or more in others. Check your state energy office or utility provider for current programs.
What Happened After June 30, 2026?
Can I Still Claim for a 2026 Installation?
Yes, if your charger was placed in service on or before June 30, 2026. You can claim the credit when you file your 2026 tax return in early 2027. If your charger was installed and operational by the deadline, you can still claim 30% back, up to $1,000, by filing IRS Form 8911 with your 2026 return.
If you missed the deadline and placed your charger in service after June 30, 2026, you cannot claim the 30C credit for that property.
What Incentives Remain?
State and utility EV charger rebates may still be available depending on where you live. Some states and utilities continue to offer their own programs independently of the federal credit. Check with your state energy office and local utility for current opportunities.
Frequently Asked Questions
What is the 30C tax credit?
The Section 30C Alternative Fuel Vehicle Refueling Property Credit is a federal tax credit for installing qualified EV charging equipment. It provided up to 30% of installed cost, capped at $1,000 per port for personal use and $100,000 per item for business use.
How much is the 30C credit for a home charger?
For personal use, the credit was 30% of the installed cost (equipment plus labor), up to a maximum of $1,000 per charging port. For example, a $1,300 installation would yield a $390 credit; a $3,500+ installation would reach the $1,000 cap.
Is the 30C credit still available?
No. The credit expired June 30, 2026. You cannot claim it for property placed in service after that date. However, you can still claim the credit on your 2026 tax return for eligible installations made on or before June 30, 2026.
How do I check if my census tract is eligible?
Use the Department of Energy's 30C Tax Credit Eligibility Locator to look up your address. Eligible census tracts are either low-income communities or non-urban areas. The location requirement applied to both personal and business installations.
What is Form 8911 used for?
Form 8911 is the IRS form used to claim the Alternative Fuel Vehicle Refueling Property Credit. You must also file a separate Schedule A (Form 8911) for each qualified property.
Can I claim 30C and 30D together?
Yes, if you met the requirements for both credits. They applied to different things: 30D was for vehicle purchases, while 30C was for charging equipment. Each had its own eligibility rules and filing requirements.
What happens if I installed my charger after June 30, 2026?
You cannot claim the 30C credit for property placed in service after June 30, 2026. The credit is only available for eligible installations completed on or before that date.
How do I calculate 30C credit with Section 179?
If you took a Section 179 expense deduction for the charging property, you must reduce the property's cost by the Section 179 amount before calculating the 30C credit. For business property, the credit rate (6% or 30%) is then applied to the reduced cost basis.
Is the 30C credit refundable?
For personal use, the 30C credit is nonrefundable. It can reduce your tax liability to zero but cannot generate a refund beyond what you owe. Business credits are treated as general business credits and can generally be carried forward.
Does the 30C credit apply to hydrogen refueling property?
Yes. The credit applies to qualified alternative fuel vehicle refueling property, which includes EV charging equipment, hydrogen refueling property, and property for dispensing certain other alternative fuels such as natural gas and propane.
Data Sources & Methodology
The information on this page is based on the following primary sources:
- IRS Form 8911 Instructions (Rev. December 2025) — Credit rates, caps, filing requirements, and PWA provisions.
- IRS Notice 2024-20 — Eligible census tract definitions and guidance.
- P.L. 119-21 (One Big Beautiful Bill Act) — Termination date change from December 31, 2032 to June 30, 2026.
- U.S. Department of Energy, Argonne National Laboratory — 30C Tax Credit Eligibility Locator tool and census tract data.
- U.S. Department of the Treasury — Guidance on individuals, businesses, and tax-exempt entities claiming the credit.
Disclaimer: This article is for educational purposes only and does not constitute tax advice. Tax laws and eligibility requirements are complex and may change. Consult a qualified tax professional before filing Form 8911 or making tax decisions based on this information. Verify all eligibility requirements and credit amounts with the IRS and applicable state authorities.
Related Tools
- 30C Tax Credit Estimator & Eligibility Checker — Calculate your estimated credit for personal, business, or tax-exempt projects.
- EV Ownership Cost Calculator (USA) — See how EV charging, insurance, maintenance, depreciation, and resale affect your true monthly and 10-year total cost of ownership.
- EV Battery Aging Calculator — Estimate battery health and degradation over time to understand long-term ownership costs.
- Browse All EV Calculators — Explore the full suite of free EV tools on ElectVehicles.
Official Sources & References
For the most current guidance on the 30C credit and related provisions, refer to these authoritative sources:
- IRS Form 8911 Instructions (Rev. December 2025) — Official instructions for claiming the Alternative Fuel Vehicle Refueling Property Credit, including credit rates, caps, and Form 7220 PWA verification requirements.
- Argonne National Laboratory: Refueling Infrastructure Tax Credit — U.S. Department of Energy resource including the 30C Tax Credit Eligibility Locator mapping tool for identifying eligible census tracts.
- IRS Notice 2024-20 — Treasury Department guidance defining eligible census tracts for the Section 30C credit, including low-income community and non-urban area definitions.
- IRS Elective Pay and Transferability FAQ — Guidance for tax-exempt entities, state and local governments on making the elective payment election under Section 6417.
- U.S. Department of Energy: Alternative Fuel Infrastructure Tax Credit — Official DOE Alternative Fuels Data Center summary of the 30C credit, including expiration date, eligible property types, and business/consumer credit amounts.