Alternative Fuel Vehicle Refueling Property Credit Calculator 2026 (§30C)
Calculate the Section 30C EV charger tax credit — 30% of installation cost, $1,000 personal cap or $100,000 business cap. Requires qualifying census tract (low-income or non-urban area).
$
Equipment + labor + electrical work $
Nonrefundable credit — limited to tax owed $0
Section 30C Credit
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Credit as % of Cost
$0
Effective Credit (after tax limit)
$0
Net Cost After Credit
Section 30C Credit Calculation
How the Section 30C Refueling Property Credit Works
Section 30C provides a 30% credit on the cost of alternative fuel vehicle refueling property, including EV charging equipment. For personal (home) use, the maximum credit is $1,000. For business use, the maximum is $100,000 per location. The credit requires the property to be in a qualifying census tract starting in 2023.
The Formula
Base Credit = MIN(Cost × 30%, Cap)
Personal Cap: $1,000 | Business Cap: $100,000 per location
Geographic Requirement: Must be in qualifying census tract
Effective Credit = MIN(Base Credit, Federal Tax Liability)
Net Cost = Total Cost − Effective Credit
Personal Cap: $1,000 | Business Cap: $100,000 per location
Geographic Requirement: Must be in qualifying census tract
Effective Credit = MIN(Base Credit, Federal Tax Liability)
Net Cost = Total Cost − Effective Credit
Example
Home Level 2 charger, $3,000 total cost, qualifying census tract, $5,000 tax liability:
Base credit: MIN($3,000 × 30% = $900, $1,000) = $900
Census tract: qualifying — credit available
Limited by tax liability: MIN($900, $5,000) = $900
Net cost: $3,000 − $900 = $2,100
Business charger, $50,000 install, qualifying location, $20,000 tax liability:
Base credit: MIN($50,000 × 30% = $15,000, $100,000) = $15,000
Effective credit: MIN($15,000, $20,000) = $15,000
Net cost: $50,000 − $15,000 = $35,000
Base credit: MIN($3,000 × 30% = $900, $1,000) = $900
Census tract: qualifying — credit available
Limited by tax liability: MIN($900, $5,000) = $900
Net cost: $3,000 − $900 = $2,100
Business charger, $50,000 install, qualifying location, $20,000 tax liability:
Base credit: MIN($50,000 × 30% = $15,000, $100,000) = $15,000
Effective credit: MIN($15,000, $20,000) = $15,000
Net cost: $50,000 − $15,000 = $35,000
Extended
Business vs Personal Optimization & Census Tract Guide
Compare personal vs business credit amounts and understand the census tract geographic requirement
Compare personal vs business credit scenarios and understand how the census tract requirement impacts eligibility.
Personal vs Business Credit Comparison
| Scenario | Install Cost | 30% Base | Cap | Credit |
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Census Tract Eligibility Categories
| Category | Qualifies? | Description |
|---|
Census Tract Lookup: Use the DOE's Alternative Fuels Station Locator or the IRS's census tract eligibility tool to verify whether your specific address qualifies. Many suburban areas do not qualify under the non-urban or low-income definitions. Installing in a non-qualifying area results in $0 credit regardless of equipment cost.
Frequently Asked Questions
What is the Section 30C Alternative Fuel Vehicle Refueling Property Credit?
Section 30C provides a federal tax credit of 30% of the cost to install EV charging equipment or other alternative fuel refueling property. For personal use (home charger), the credit is capped at $1,000. For business use, the credit is capped at $100,000 per location. Starting in 2023 under the Inflation Reduction Act, the property must be located in a qualifying census tract — either a low-income community or a non-urban (rural) area. Without the census tract requirement, there is no credit.
What is the census tract requirement for the Section 30C credit?
The Inflation Reduction Act added a geographic restriction effective January 1, 2023: Section 30C credit is only available for property located in a qualifying census tract. Qualifying tracts are: (1) low-income communities as defined under Section 45D(e) — areas with poverty rate ≥ 20% or median family income ≤ 80% of area median; (2) non-urban (rural) areas — census tracts not designated as urban by the Census Bureau. The IRS and DOE provide tools to check if a specific address is in a qualifying census tract.
What types of property qualify for Section 30C?
Qualifying property includes: EV charging equipment (Level 1, Level 2, or DC fast chargers), hydrogen refueling station property, E85 ethanol fuel dispensers, natural gas vehicle fueling equipment, and propane vehicle fueling equipment. The property must be new (not used or reconditioned) and installed at a qualifying location. For personal vehicles, the charger must be installed at your principal residence in a qualifying census tract.
Can businesses claim a larger Section 30C credit than homeowners?
Yes. The business credit is much larger: 30% of installation costs up to $100,000 per location (potential $30,000 credit per location). Homeowners are capped at $1,000. Businesses with multiple locations can claim up to $100,000 per location. The credit is nonrefundable for both personal and business use but can offset regular tax and AMT. Businesses can also depreciate the remaining cost basis after the credit.
How do I find out if my property is in a qualifying census tract?
The DOE (Department of Energy) maintains an online mapping tool at energy.gov/eere/vehicles/ev-infrastructure-tax-credits. You can enter your address to check if your location qualifies. The IRS also released guidance (Notice 2024-20 and related guidance) on qualifying census tracts. Low-income communities and non-urban areas both qualify. Many suburban and urban areas do NOT qualify, making geographic eligibility a key planning consideration.