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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.

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

Storage technology: full 30% rate available; safe harbor before July 6, 2026 secures 30% rate through tax year 2033 before phase-down. Wind/solar phase-out accelerated; 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: 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.

• 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

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.