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Section 48E Clean Electricity Investment Tax Credit (battery storage co-located with chargers)
Federal tax credit: 30% of cost on battery storage co-located with chargers. Adjacent program - applies to storage, not chargers themselves.
At a glance
| Status | Open: accepting applications |
|---|---|
| Eligible sites | affordable housing, fleet, mixed-use, multifamily, public access, workplace |
| Timing | Energy storage technology placed in service after Dec. 31, 2024 remains eligible under Section 48E. For facilities beginning construction after Dec. 31, 2025, prohibited foreign entity (material assistance) restrictions apply per IRS guidance. Wind and solar phase-out accelerated under OBBBA; storage less affected. |
| Administered by | Internal Revenue Service (Treasury) |
| Last verified | 2026-09-29 |
Status and key dates
Open Checked against the agency page on 2026-09-29
Active. The IRS page covers qualified facilities and energy storage technology placed in service after December 31, 2024.
- Application window
- None. Claimed on your tax return
Who qualifies
Taxpayers who place qualifying energy storage (or clean electricity generation) in service. It does not cover the chargers themselves.
How EV charging fits this program
Battery storage installed with chargers can qualify, which helps sites that need storage to manage demand charges or a constrained service.
Amounts
Base credit of 6% of the qualified investment, up to 30% when prevailing wage and apprenticeship rules are met, plus 10-point bonuses for domestic content and energy communities.
How to apply, step by step
- Confirm the storage qualifies with your tax advisor.
- Document prevailing wage and apprenticeship compliance if you want the higher rate.
- Claim on IRS Form 3468, Investment Credit.
How it pays
30% ITC on standalone or co-located battery energy storage systems (BESS) ≥5kWh, IF prevailing wage/apprenticeship met (else 6%). Bonus adders for domestic content (10pp), energy community (10pp), low-income community (10-20pp). Storage applies even though EV charging hardware itself does NOT qualify under §48E - chargers go under §30C.
DAC bonus available. Projects in state-designated low-income or environmental-justice areas qualify for a higher rebate amount on this program.
Who qualifies
EV charging equipment itself is NOT §48E-eligible - only battery storage. But for solar+storage+EV-charger projects, the BESS portion can claim §48E while the charging portion claims §30C. Direct pay available for tax-exempt entities. OBBBA changes: solar and wind have placed-in-service deadline 12/31/2027 if construction begins after 7/4/2026; storage retains full §48E timeline through 2033 phase-down.
Eligible properties
Geography
U.S.
Timing
Energy storage technology placed in service after Dec. 31, 2024 remains eligible under Section 48E. For facilities beginning construction after Dec. 31, 2025, prohibited foreign entity (material assistance) restrictions apply per IRS guidance. Wind and solar phase-out accelerated under OBBBA; storage less affected.
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: ended for chargers placed in service after June 30, 2026. Projects placed in service on or before that date may still claim it; new projects should plan without it.
- 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.
- Section 30C Alternative Fuel Vehicle Refueling Property Credit
Federal · Tax Credit · Internal Revenue Service (Treasury) - Self-Generation Incentive Program (SGIP) - Battery Storage co-located with EV Chargers
California State · Cash Rebate · California Public Utilities Commission (CPUC), administered by IOUs and CSE
More federal programs
- Charging and Fueling Infrastructure (CFI) Discretionary Grant - Community Charging & Fueling
Federal Highway Administration (FHWA), U.S. DOT - Charging and Fueling Infrastructure (CFI) Discretionary Grant - Corridor Charging
Federal Highway Administration (FHWA), U.S. DOT - National Electric Vehicle Infrastructure (NEVI) Formula Program
FHWA / Joint Office of Energy and Transportation; CA implementer is Caltrans + CEC - USDA Rural Energy for America Program (REAP)
USDA Rural Development - DOE State Energy Program (SEP) - formula funds to CA Energy Commission
U.S. DOE Office of State and Community Energy Programs
By utility
This program applies statewide. See what else is open in your utility's territory:
Sources checked on 2026-09-29
Sourcing chargers for a project that uses this program?
EVgpo quotes the chargers for projects that use this program: ChargePoint, Blink, Siemens, ABB, Wallbox and most other commercial brands. The program is filled in for you.
Get charger pricing →Verified against agency sources on 2026-09-29. Eligibility, deadlines, and dollar amounts can change between refresh cycles - always confirm directly with Internal Revenue Service (Treasury) before applying. See how we verify.