A tax credit of up to 30% of installation cost — capped at $100,000 per charging unit — for qualifying EV charging infrastructure placed at an eligible location. Available through December 31, 2032.
Informational only. Tax laws change frequently. This page reflects general guidance as of 2026 — consult a qualified tax professional or CPA before making infrastructure investment decisions. Arcbound Logic assists with analysis and documentation; we are not a law firm or CPA firm.
Section 30C of the Internal Revenue Code, substantially revised by the Inflation Reduction Act of 2022, provides a federal tax credit for the purchase and installation of qualified alternative fuel vehicle refueling property — including Level 2 EV chargers and DC fast charging (DCFC) equipment.
For commercial fleet operators building out a depot charging infrastructure, Section 30C is the companion credit to Section 45W. While 45W covers the vehicle purchase, 30C covers the charging infrastructure required to support the fleet.
The IRA significantly expanded 30C: the previous $30,000 commercial cap was raised to $100,000 per single item of qualifying property, and the credit rate was restructured with a prevailing wage and apprenticeship (PWA) bonus. The credit applies to property placed in service after December 31, 2022 through December 31, 2032.
For property placed in service after December 31, 2022, the refueling property must be located in an eligible census tract. This means either:
This requirement applies regardless of property cost. Verify your depot location before planning infrastructure spend.
The IRS and Treasury have provided mapping tools to check census tract eligibility. Many commercial depot locations (port areas, intermodal facilities, industrial zones) often qualify as low-income communities — but this must be verified using census tract-level data.
| Scenario | Credit Rate | Max Per Item (Business) | Notes |
|---|---|---|---|
| Base rate — no PWA requirements met | 6% | $100,000 | Applies if installation does not meet prevailing wage/apprenticeship standards |
| Full rate — PWA requirements met | 30% | $100,000 | Must pay prevailing wages and ensure qualified apprenticeship hours during construction |
Workers employed in construction, alteration, or repair of the charging property must be paid wages at rates not less than the prevailing rates for corresponding work in the locality as determined by the Department of Labor (Davis-Bacon Act rates).
A minimum percentage of total labor hours (currently 15% for projects beginning in 2023+) must be performed by registered apprentices from a DOL-registered apprenticeship program. A ratio of apprentices to journeyworkers must also be maintained.
For most SMB fleet depot installations, working with certified electrical contractors who comply with Davis-Bacon requirements is the most practical path to the full 30% credit.
Use the IRS/DOE census tract mapping tools to confirm your depot address is in a qualifying low-income community or non-urban area. Document this verification and retain it.
If pursuing the full 30% credit, hire an electrical contractor who can comply with Davis-Bacon prevailing wage requirements and maintain apprenticeship ratios. Get this in writing before work begins.
Retain invoices for equipment, installation labor, permitting, and any directly related electrical panel upgrades. Each individual item of property is subject to its own $100,000 cap.
Document certified payroll records showing that workers were paid prevailing wages, and maintain apprenticeship hours logs. These must be kept for three years after filing and produced upon IRS request.
Complete IRS Form 8911 (Alternative Fuel Vehicle Refueling Property Credit) and attach to your federal return. The credit is non-refundable but may offset regular tax liability; any excess may be carried forward depending on your situation.
The two credits are designed to work together and can be claimed in the same tax year for the same fleet electrification project. A typical SMB fleet operator can stack both:
| Credit | What It Covers | Maximum |
|---|---|---|
| Section 45W | The EV vehicle purchase (per vehicle) | $40,000 / vehicle |
| Section 30C | The charging equipment installation (per item) | $100,000 / unit |
Additional state-level incentives, utility rebates, and manufacturer programs may further reduce net costs. Arcbound Logic maps all available incentives for your specific location and fleet profile.
From location verification to PWA contractor coordination, we handle every step of the charging infrastructure credit process.
We verify your depot address against eligible census tract databases and provide documentation for your credit filing.
We help you structure contractor agreements to meet Davis-Bacon and apprenticeship requirements and maintain required payroll documentation.
We combine 30C with Section 45W, state EV infrastructure grants, and utility make-ready programs to maximize your net infrastructure cost reduction.