June 1, 2026 · EV Charger Install Hub
Commercial EV Charger Tax Credit: Up to $100,000 Per Port — Expired June 30, 2026
This credit has expired. The Section 30C commercial EV charger tax credit ended for property placed in service after June 30, 2026. This article is kept as a reference for businesses that installed on or before that date and are still filing. Utility make-ready programs and state grants are unaffected. Consult your CPA or tax advisor.
The Section 30C Alternative Fuel Vehicle Refueling Property Credit is one of the most significant tax incentives available to business owners installing EV charging infrastructure — and it expires in 29 days.
Unlike the residential version of the credit (capped at $1,000), the commercial 30C credit covers 30% of qualified installation costs up to $100,000 per charger port. For a business installing a multi-station Level 2 system or a DC fast charger, that's a material reduction in capital cost — potentially tens of thousands of dollars off your federal tax bill.
Commercial vs. Residential: What's Different
Most coverage of the 30C credit focuses on the residential version — the $1,000 max that homeowners can claim. But the commercial credit operates under different, far more generous limits:
| Feature | Residential | Commercial |
|---|---|---|
| Credit rate | 30% | 30% |
| Max credit per item | $1,000 | $100,000 |
| Covers hardware? | Yes | Yes |
| Covers installation? | Yes | Yes |
| Census tract req. | Yes | Yes |
| Expires | June 30, 2026 | June 30, 2026 |
What the Credit Is Worth for Your Business
The 30% rate applied to commercial-scale installation costs produces significant credits:
| Installation Type | Estimated Cost | 30C Credit |
|---|---|---|
| Single Level 2 commercial station | $3,000–$8,000 | $900–$2,400 |
| 10-port Level 2 parking lot | $30,000–$80,000 | $9,000–$24,000 |
| DC fast charger (single port) | $50,000–$150,000+ | $15,000–$45,000+ |
| Multi-port DCFC hub | $200,000–$500,000+ | Up to $100,000/port |
Estimates only. Consult your CPA for a precise credit calculation based on your specific installation costs and tax liability.
Who Qualifies: The Census Tract Requirement
For installations completed after 2022, both residential and commercial properties must be located in an eligible census tract to qualify. An eligible census tract is either:
- A low-income community as defined by IRS Section 45D(e), or
- A non-urban area (rural or suburban areas outside Census-defined "urban areas")
Commercial properties in dense urban cores that aren't classified as low-income will generally not qualify. Check your business address at the DOE Argonne National Laboratory census tract eligibility tool before assuming you qualify.
Businesses in qualifying areas — suburban office parks, rural fleet depots, small-city retail centers, and low-income urban commercial zones — are well-positioned to claim the full credit. If you're unsure, verify with a CPA before proceeding.
What Qualifies as Eligible Equipment
For the Section 30C credit, qualifying commercial EV charging property includes:
- Level 2 EVSE (240V commercial chargers) — networked and non-networked
- DC fast chargers (DCFC) — any power level
- Bidirectional V2G-capable charging equipment
- Both indoor (garage, depot) and outdoor (surface lot, canopy) installations
Installation costs that are part of the qualified project also count: electrical panel upgrades, conduit, trenching, utility connection fees, and permitting costs paid as part of the installation project.
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Get a Free Commercial Quote →Incentives That Remain After the 30C Credit
The 30C credit applies only to equipment placed in service by June 30, 2026. For a commercial install now, these are the incentives to check:
- Utility rebates: Many utilities run commercial EV charging programs, including PG&E, Eversource, Duke Energy, and Xcel Energy. Amounts and eligibility vary by program; check the utility's own page.
- State incentive programs: California, New York, Illinois, Colorado, and Washington have active commercial EV infrastructure grant programs.
- NEVI formula funding: Some commercial sites near designated EV corridors may be eligible for federal NEVI infrastructure funding, though this is separate from the 30C credit.
- Accelerated depreciation (MACRS): EV charging equipment may qualify for bonus depreciation under MACRS, providing additional first-year tax deductions; confirm current rules with your CPA.
A commercial CPA who specializes in energy tax credits can identify all available incentives for your specific installation and property location.
What Changed on July 1, 2026
The commercial 30C credit expired on June 30, 2026 under the same hard cutoff as the residential version. Equipment placed in service on or before that date remains claimable on IRS Form 8911; anything energised afterwards does not qualify, regardless of when it was ordered, permitted, or paid for.
That does not mean commercial charging has lost its incentives. Utility make-ready programs — which often cover the trenching, conduit, and transformer work that dominates a commercial budget — are funded independently of the federal credit, as are state grants. A licensed commercial installer can assess your property and identify which of those apply in your utility territory.
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Frequently Asked Questions
How much is the 30C commercial EV charger tax credit?
It is no longer available for new installations. The Section 30C Alternative Fuel Vehicle Refueling Property Credit covered 30% of qualified commercial EV charger installation costs — up to $100,000 per charger port — so a $50,000 Level 2 multi-station system earned a $15,000 federal tax credit. The credit terminated for property placed in service after June 30, 2026; businesses that placed equipment in service on or before that date can still claim it on IRS Form 8911.
When does the commercial EV charger tax credit expire?
It already has — the credit expired on June 30, 2026 under the One Big Beautiful Bill Act (P.L. 119-21), which moved the termination date forward from December 31, 2032. Commercial installations had to be complete and operational on or before that date to qualify. No replacement federal credit has been enacted. Consult your tax advisor.
What types of chargers qualify for the commercial 30C credit?
Qualifying commercial equipment includes Level 2 EVSE (240V), DC fast chargers (DCFC), and bidirectional V2G-capable charging equipment installed at a business property. Both networked and non-networked units can qualify. The equipment must be new — replacements of existing chargers generally do not qualify.
Does my business need to be in a census tract to qualify?
Yes. For installations after 2022, commercial properties must be in an eligible census tract — either a low-income community or a non-urban area. Urban commercial properties in non-low-income areas may not qualify. Use the DOE Argonne eligibility tool or consult a tax advisor to verify your business address.
Can I claim the 30C credit on multiple charger ports?
Yes. The $100,000 cap applies per item of refueling property (per port). A business installing a 10-port Level 2 station can potentially claim up to $100,000 per port — though total qualified costs and the 30% rate still apply. A 10-port system costing $300,000 total would yield a credit of $90,000 (30% of $300,000), not $1,000,000.
Is the commercial 30C credit refundable?
No. The Section 30C credit is non-refundable — it can reduce your business tax liability to zero but cannot generate a cash refund. Unused credit cannot be carried forward under current rules. Consult a CPA to structure the installation to maximize the benefit within your tax liability.
What is the IRS form for the commercial EV charger credit?
Commercial taxpayers claim the Section 30C credit on IRS Form 8911, "Alternative Fuel Vehicle Refueling Property Credit." This form is included with your business tax return. Save all invoices from the charger manufacturer and licensed installer — both hardware and installation costs are qualified expenses.