⚠ Expired June 30, 2026
EV Charger Tax Credit (Section 30C)
The federal home & business EV charger credit ended June 30, 2026 — the last federal EV-related tax credit standing. See if your installation still qualifies, and what's left if it doesn't.
✓ Last verified: August 18, 2026 — based on IRC §30C, One Big Beautiful Bill Act
Step 1: Was it placed in service on or before June 30, 2026?
"Placed in service" means fully installed and ready to use — not just purchased or ordered.
What Section 30C Was — and What Happened
Section 30C (the Alternative Fuel Vehicle Refueling Property Credit) was originally extended through 2032 under the Inflation Reduction Act. The One Big Beautiful Bill Act (OBBBA), signed July 2025, moved that up dramatically — ending it for any property placed in service after June 30, 2026. There was no phase-down; it simply stopped.
| Use | Credit Rate | Max Credit | Requirement |
|---|---|---|---|
| Residential | 30% of cost | $1,000 per item | Eligible census tract |
| Business (met wage reqs) | 30% of cost | $100,000 per port | Eligible census tract + prevailing wage/apprenticeship |
| Business (didn't meet wage reqs) | 6% of cost | $100,000 per port | Eligible census tract |
Sources: IRC §30C, OBBBA (P.L. 119-21), IRS Form 8911 instructions.
Frequently Asked Questions
Is the EV charger tax credit still available?
No. It expired for property placed in service after June 30, 2026 — both the residential ($1,000 max) and business ($100,000 per port max) versions. If your charger was installed and operational on or before that date, you can still claim it on your tax return using IRS Form 8911. After that date, there's nothing federal left.
What if I missed the deadline?
There's no federal credit for chargers installed after June 30, 2026. Check your state's page on this site — many states and utilities run their own charger rebates (typically $300–$700) that are completely separate from the expired federal program and still active.
Do I need to be in a specific location to qualify?
Yes — even for installations before the deadline, the property must be in an eligible census tract, generally defined as a low-income community or a non-urban area. Use the IRS/DOE eligibility locator linked above to check your specific address.