U.S. flag An official website of the United States government

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Alternative Fuel Vehicle Refueling Property Credit – 26 U.S. Code § 30C

IRA Statuatory Location:


Tax Code Location:

26 U.S. Code § 30C

New or Modified Provision:

Extended and modified to include prevailing wage and registered apprenticeship requirements for businesses claiming the credit. Adds bidirectional charging equipment, charging equipment for 2- and 3-wheel electric vehicles. Limited to low-income and non-urban areas.

Eligible Recipients:

AFV refueling property

Tribal Eligibility:



Funded by:

U.S. Department of Treasury


Provides a tax credit for alternative fuel vehicle refueling and charging property in low-income or non-urban areas. Alternative fuels include electricity, ethanol, natural gas, hydrogen, biodiesel, and others. The qualified alternative fuel vehicle refueling property must be for clean-burning fuels, as defined in the statute, and must be located in low-income or rural areas.
Direct Pay Eligibility:
Yes, for tax-exempt organizations; states; political subdivisions; the Tennessee Valley Authority; Indian Tribal governments; Alaska Native Corporations; and rural electricity co-ops.
Yes, for property used in a trade or business.
No rules
Energy Community Bonus:

Relevant Announcements

Related Resources

Additional information is available on the Resources page.

Key Details

Period of Availability
January 1, 2023-December 31, 2032
Tax Mechanism:
Tax credit for consumers and businesses.
Base Credit Amount:
6% of the cost for businesses, limited to a $100,000 credit per item of property for businesses. 30% for individuals, limited to $1,000.
Bonus Credit Amount:
Businesses can claim a 30% credit for projects meeting prevailing wage and registered apprenticeship requirements, limited to a $100,000 credit per item of property for businesses.
Scroll to Top