30C EV Charger Tax Credit

Strategy 4 of the City's Climate Action Plan calls for electrification of the City fleet and the addition of more public electric vehicle (EV) charging infrastructure. While the price and availability of EVs continues to improve with better technology and manufacturing scale, the cost of installing charging infrastructure is still a significant barrier. The Section 30C tax credit (the Alternative Fuel Refueling Property Credit) of the federal Inflation Reduction Act provides a major boost in addressing this challenge.

The 30C tax credit offers a 30% tax credit for charger installation of up to $1,000 per station for residential property and $100,000 for commercial property. The credit is limited to rural or lower income urban areas, and projects must meet specified prevailing wage and apprenticeship requirements. For the first time, thanks to the Inflation Reduction Act's provisions for "Direct Pay," local and state governments and nonprofits can also take advantage of this credit via a rebate system administered by the IRS. Check out the map below to help determine if the charger you plan to install is in an eligible area.

Type your address into the map’s search bar to see if your equipment falls under an eligible census tract. Areas in green and yellow are eligible for the census tract requirements of Section 30C. To view the map in full screen, click here.

The map was created by the Department of Energy, Argonne National Laboratory.

Amount:

30% tax credit available up to $1,000 per station for residential property and $100,000 for commercial property.

Requirements:

Eligible projects must meet prevailing wage and apprenticeship requirements. Equipment must be installed in locations that meet any of the following census tract requirements:

  • The census tract is not an urban area; OR

  • The census tract is consistent with Section 45D(e):

    • The poverty rate for any census tract is at least 20%; or

    • Non-metropolitan area census tract where the median family income is less than 80% of the statewide medium family income level; or

    • Metropolitan area census tract where the median family income is less than 80% of the greater of the statewide or metropolitan medium family income level.

Resources: