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Section 30C Alternative Fuel Vehicle Refueling Property Credit

Federal tax credit: 30% of charger cost, max $100K per port. Sunsets June 30, 2026. Site must be in an eligible census tract.

How it pays

30% of depreciable cost (equipment + installation + supporting electrical) per single 'item' (port), capped at $100,000/item, IF prevailing wage and apprenticeship requirements are met. Otherwise 6%, capped at $100,000/item. Tax-exempt entities (nonprofits, govt, tribal, public schools, public housing authorities) can elect Direct Pay (IRA elective payment) to receive the credit as a cash refund. Federal grants reduce the 30C basis dollar-for-dollar.

DAC bonus available. Projects in state-designated low-income or environmental-justice areas qualify for a higher rebate amount on this program.

Who qualifies

Eligible-tract test is hard requirement; verify via Argonne 30C Locator or IRS Appendix B before assuming eligibility. Depreciable property only (i.e., business/investment use). Prevailing wage + apprenticeship needed for the 30% rate. Tax-exempt entities use Direct Pay via Form 990-T or 1120-POL filing.

Eligible properties

Geography

U.S. — but property MUST be placed in service in an eligible census tract (low-income community OR non-urban tract per IRS Notice 2024-20 and Appendix B GEOID list).

Timing

CRITICAL CHANGE: Per the One Big Beautiful Bill Act (OBBBA, signed July 2025), the 30C credit terminates June 30, 2026. Property must be placed in service on or before June 30, 2026 to claim. Previously was active through 2032-12-31.

How to apply

How this stacks with other programs

Federal programs typically stack with utility, regional (air district), state, and city/county programs on the same project. The general California stacking rules:

• Federal §30C tax credit: stacks with state, utility, regional, and local cash rebates without offset. Stacks with federal grants only with basis offset (federal grant amount reduces §30C basis).
• Federal grants (CFI, REAP, NEVI): not stackable with other federal grants on the same port.
• State + utility + regional + local: generally full stack across tiers. Same-tier programs serving the same port don't double-fund.

For the full stacking matrix, see the homepage stacking section.

Programs that stack with this one

These are explicit stacking partners verified against agency rules. Combine with this program on the same project to layer funding.

• Charging and Fueling Infrastructure (CFI) Discretionary Grant — Community Charging & Fueling
  Federal · Competitive Grant · Federal Highway Administration (FHWA), U.S. DOT
• Charging and Fueling Infrastructure (CFI) Discretionary Grant — Corridor Charging
  Federal · Competitive Grant · Federal Highway Administration (FHWA), U.S. DOT
• National Electric Vehicle Infrastructure (NEVI) Formula Program
  Federal · Competitive Grant · FHWA / Joint Office of Energy and Transportation; CA implementer is Caltrans + CEC
• USDA Rural Energy for America Program (REAP)
  Federal · Competitive Grant · USDA Rural Development
• Section 48E Clean Electricity Investment Tax Credit (battery storage co-located with chargers)
  Federal · Tax Credit · Internal Revenue Service (Treasury)
• CALeVIP 2.0 — Golden State Priority Project (Northern & Southern Region)
  California State · Cash Rebate · California Energy Commission (CEC) — administered by CSE
• CALeVIP 2.0 — Golden State Priority Project (Eastern & Central Region)
  California State · Cash Rebate · California Energy Commission (CEC) — administered by CSE
• Communities in Charge (CALeVIP 2.0 L2 statewide)
  California State · Cash Rebate · California Energy Commission (CEC) — administered by CALSTART

More federal programs

• DOE State Energy Program (SEP) — formula funds to CA Energy Commission
  U.S. DOE Office of State and Community Energy Programs

Verified against agency sources on 2026-05-03. Eligibility, deadlines, and dollar amounts can change between refresh cycles — always confirm directly with Internal Revenue Service (Treasury) before applying. See how we verify.