If you install property to store or dispense clean-burning fuel or recharge electric vehicles in your home or business, you may be eligible for the Alternative Fuel Vehicle Refueling Property Tax Credit. The property must be installed in a qualifying location.
The credit allowed is based on the placed-in-service date for the refueling property. It was extended and modified by the Inflation Reduction Act (IRA).
Who qualifies
The credit is available to businesses and individuals who install qualified refueling or recharging property, including electric vehicle charging equipment, in an eligible location. Eligible tax exempt and government entities can also claim the credit through elective pay.
Qualified refueling or recharging property
To qualify for the credit, the property must be used to store or dispense clean-burning fuel or to recharge electric motor vehicles.
In addition, the property must:
- Be placed in service during the tax year
- Have original use that began with the taxpayer
- Be used primarily in the U.S. and U.S. territories
- Be in an eligible census tract (as of January 1, 2023)
- If for business or investment use, be depreciable property
- If for personal use, be installed on property used as a main home
As of January 1, 2023, the definition of qualified property includes charging stations for 2- and 3-wheeled electric vehicles (for use on public roads) and includes bidirectional charging equipment.
Eligible census tracts
To qualify, the refueling or recharging property must be installed in a low-income community census tract or non-urban census tract. Follow these steps based on the date when you placed the property in service to see if your location qualifies.
For property placed in service before January 1, 2025:
- Locate your property on the 2015 Census Tract Identifier and copy your 11-digit census tract geographic identifier (GEOID).
- Look up your GEOID in the table below or in Appendix A PDF. If your GEOID is not listed, then your property is not eligible for the credit.
Showing 1 - 5 of 31763
| Appendix | GEOID | County | State | Tract type |
|---|---|---|---|---|
| A | 01001020200 | Autauga | Alabama | 2011-2015 NMTC tracts |
| A | 01001020700 | Autauga | Alabama | 2011-2015 NMTC tracts |
| A | 01001021100 | Autauga | Alabama | 2011-2015 NMTC tracts |
| A | 01003010200 | Baldwin | Alabama | 2011-2015 NMTC tracts |
| A | 01003010500 | Baldwin | Alabama | 2011-2015 NMTC tracts |
For property placed in service after January 1, 2025:
- Locate your property on the 2020 Census Tract Identifier and copy your 11-digit census tract geographic identifier (GEOID).
- Look up your GEOID in the table below or in Appendix B PDF. If your GEOID is not listed, then your property is not eligible for the credit.
Showing 1 - 5 of 55474
| Appendix | GEOID | County | State | Tract type |
|---|---|---|---|---|
| B | 01001020100 | Autauga County | Alabama | 2020 non-urban census tracts |
| B | 01001020200 | Autauga County | Alabama | 2016-2020 NMTC census tracts |
| B | 01001020600 | Autauga County | Alabama | 2016-2020 NMTC census tracts |
| B | 01001020700 | Autauga County | Alabama | 2016-2020 NMTC and 2020 non-urban census tracts |
| B | 01001020801 | Autauga County | Alabama | 2020 non-urban census tracts |
We’ll periodically publish updated lists of qualified census tracts in the Federal Register or Internal Revenue Bulletin, so check back later to see if you’re eligible.
Amount of credit
Individuals
For property you buy and place in service at your main home from January 1, 2023, to December 31, 2033, the credit equals 30% of the cost of the property up to a maximum credit of $1,000 per item (each charging port, fuel dispenser, or storage property).
Find details in Publication 6027 Individuals, Electric Vehicle Chargers, and the Alternative Fuel Vehicle Refueling Property Credit PDF.
Businesses and tax exempt organizations
For qualified property placed in service at a business or organization from January 1, 2023, to December 31, 2032, the credit equals 6% of the cost of the property up to a maximum credit of $100,000 per item (each charging port, fuel dispenser, or storage property).
Businesses and organizations that meet prevailing wage and apprenticeship requirements are eligible for a 30% credit with the same $100,000 per-item limit.
Find details on the credit for businesses in Publication 6028 Businesses and the Alternative Fuel Vehicle Refueling Property Credit PDF.
Find details on the credit for tax exempt and government entities in Publication 6029 Tax-Exempt Entities and the Alternative Fuel Vehicle Refueling Property Credit PDF.
How to claim the credit
To claim the credit for personal or business property, attach Form 8911 PDF to your tax return. Find details in Instructions for Form 8911 PDF.
Partnerships and S corporations must file Form 8911 to claim the credit. All other business taxpayers are not required to complete or file the form if their only source for this credit is a partnership or S corporation. Instead, they can report this credit directly on line 1s of Part III of Form 3800, General Business Credit.
Tax exempt and government organizations: Claim the credit with elective pay
To claim the credit for your organization through elective pay, you must notify the seller in writing that you intend to claim via elective pay. Otherwise, the seller can claim the credit if they clearly disclose to you the amount of the credit allowable. However, a seller that claims the credit may be willing to install the eligible property at a lower upfront cost to you by passing its tax savings to your organization.
Special rules
The portion of the credit for business or investment use of refueling property is treated as a general business credit carried from the Form 8911 to the Form 3800 and subject to the rules applicable to the general business credit.
The portion of the credit for personal use of refueling property cannot exceed the excess of the regular tax liability reduced by certain allowable credits over the tentative minimum tax (if any) for the taxable year as determined on Form 6251.
The basis of any refueling property for which a credit is taken must be reduced by the amount of the credit.
The credit is subject to recapture if the property stops qualifying within 3 full years from the placed-in-service date.
Laws and guidance
- Treasury, IRS issue guidance on the Alternative Fuel Vehicle Refueling Property Credit
- NPRM: Alternative Fuel Vehicle Refueling Property Credit
- Notice 2024-64, Modification of Notice 2024-20 PDF
- Notice 2024-20, Guidance on Satisfying Geographical Requirements of the Section 30C Alternative Fuel Vehicle Refueling Property Credit
- Treasury, IRS issue guidance on the Qualified Alternative Fuel Vehicle Refueling Property Credit
Related
- Frequently asked questions regarding eligible census tracts for purposes of the Alternative Fuel Vehicle Refueling Property Credit under § 30C
- Appendix A – 2015 Census Tract Boundary GEOIDs PDF
- Appendix B – 2020 Census Tract Boundary GEOIDs PDF
- Refueling Infrastructure Tax Credit
- Refueling Infrastructure Tax Credit: FAQ
- Credits and Deductions Under the Inflation Reduction Act of 2022
- About Form 8911, Alternative Fuel Vehicle Refueling Property Credit