Overview of Section 30C Alternative Fuel Vehicle Refueling Property Credit
Update: The Section 30C credit ended for refueling property placed in service after June 30, 2026, under the One Big Beautiful Bill Act. Property placed in service on or before that date may still qualify for the credit. Confirm eligibility with your tax advisor.
Section 30C Alternative Fuel Vehicle Refueling Property Credit
The Section 30C credit helped businesses and individuals offset the cost of installing EV charging stations and other alternative fuel refueling equipment. Congress originally extended it through 2032. The One Big Beautiful Bill Act, signed in July 2025, moved the end date up to June 30, 2026.
Is the Section 30C Credit Still Available?
Only for property placed in service on or before June 30, 2026. The deadline depends on when the equipment was installed and ready for use. The purchase or contract date does not count. Equipment placed in service after June 30, 2026 does not qualify.
If your property met the deadline, you may still be able to claim the credit on your 2026 tax return.
Who Qualified for the Credit
The credit applied to businesses and individuals who placed qualified refueling property in service during the tax year. To qualify, the property had to:
- Store or dispense clean-burning fuel, or recharge electric vehicles
- Have its original use begin with the taxpayer
- Be used primarily in the U.S. or its territories
- Be installed at the taxpayer's main home, if used for non-business purposes
- For property placed in service after 2022, be located in an eligible census tract (a low-income community or non-urban area)
Starting in 2023, charging equipment for 2- and 3-wheeled electric vehicles and bidirectional charging equipment also qualified.
Credit Amounts
- Business (depreciable) property: 6% of the cost, up to $100,000 per item. The rate rose to 30% for projects that met prevailing wage and apprenticeship requirements.
- Personal (non-depreciable) property: 30% of the cost, up to $1,000 per item.
Claiming the Credit
Claim the credit on IRS Form 8911. Partnerships and S corporations file Form 8911 directly. Partners and shareholders who receive the credit through those entities report it on Form 3800, General Business Credit.
The credit amount must reduce the basis of the property claimed. The credit may also be recaptured if the property stops qualifying within three years of being placed in service.
Why Your Payroll Records Still Matter
If you claimed the 30% rate, the credit depended on meeting prevailing wage and apprenticeship requirements. The IRS can review those claims, and the recapture window means you need to keep your documentation organized and accessible for years after the project closes. That includes certified payrolls, wage determinations, and apprentice hours.
eMars stores certified payroll, wage rate, and apprenticeship records in one place. If you're ever asked to prove compliance, your documentation is ready.
Update: This credit expired for property placed in service after June 30, 2026. This page is provided for informational purposes and is not tax advice.