Federal 30C Tax Credit for Commercial EV Charging: What Property Owners Qualify For
The federal Alternative Fuel Vehicle Refueling Property Credit (30C) covers 30% of the cost of purchasing and installing commercial EV charging equipment — up to $100,000 per charger. Most commercial properties qualify, and it stacks with California state incentives.
What the 30C Tax Credit Is
Section 30C of the Internal Revenue Code — the Alternative Fuel Vehicle Refueling Property Credit — provides commercial property owners a federal tax credit equal to 30% of the cost of purchasing and installing EV charging equipment. The credit was significantly expanded and extended by the Inflation Reduction Act (IRA) and applies through 2032.
For commercial properties, the maximum credit is $100,000 per charger. For most Level 2 installations, this cap is never reached — 30% of a $5,000 port is $1,500. For DC fast charging installations at $80,000+ per port, the cap matters more but is still generous.
30%
of commercial EV charging equipment + installation cost
$100K
Maximum per charger
2032
Credit available through
The credit applies to both the cost of the charging equipment and the cost of installation — wiring, conduit, permit fees, and labor — at a qualified business or commercial property.
Which Commercial Property Types Qualify
The 30C credit applies to EV charging equipment placed in service at a business or trade location. Nearly all commercial property types qualify:
Multifamily apartment communities
Common area charging infrastructure qualifies.
Retail & shopping centers
Customer-facing chargers at commercial properties.
Office & mixed-use
Employee and visitor charging in commercial buildings.
Parking structures & lots
Public or semi-public EV charging operations.
Hotels & hospitality
Guest-accessible charging qualifies as refueling property.
Fleet operations
Commercial fleet charging at qualifying business locations.
Important: Purely residential installations (a homeowner's garage) use a separate credit rate. Commercial properties — including apartment communities' common area charging — use the commercial 30C rate with the $100,000/charger cap.
How 30C Stacks with California State Programs
California property owners can layer the federal 30C credit on top of SCE Charge Ready and CALeVIP. In many cases — particularly for multifamily properties — the combination of all three programs reduces net out-of-pocket cost to zero.
Illustrative example only. Tax treatment of stacked incentives requires professional guidance — consult a CPA or tax attorney. Actual results vary by project and current program availability.
We model the full incentive stack during your free site assessment, giving you a realistic net cost estimate before you make any commitment. We also connect you with tax professionals who specialize in commercial EV charging credits if needed.
30C Tax Credit — Common Questions
The Alternative Fuel Vehicle Refueling Property Credit (Section 30C of the Internal Revenue Code) provides a tax credit equal to 30% of the cost of purchasing and installing EV charging equipment at a commercial or business location. For commercial properties, the credit is capped at $100,000 per charger (per unit of equipment). The credit applies to both Level 2 and DC fast charging equipment. Properties in low-income or non-urban census tracts may qualify for the full 30% rate; other properties require prevailing wage requirements to be met for the full credit.
Yes. Both Level 2 (240V AC) and DC fast charging (Level 3) equipment qualify for the 30C credit, provided the property and installation meet all eligibility requirements. The per-charger cap is $100,000 for commercial installations, which is rarely a binding constraint for Level 2 but may limit the credit on high-power DC fast chargers.
Generally, you must reduce your basis for the 30C credit by the amount of any tax-exempt grants or subsidies received. SCE Charge Ready provides direct infrastructure (not a cash payment to the taxpayer), so the interaction is complex. CALeVIP rebates reduce the equipment cost basis. We strongly recommend working with a tax professional to calculate your actual 30C credit after accounting for all incentives received. The general principle: the 30C credit applies to your net out-of-pocket costs after subtracting taxable grants but the interaction with SCE infrastructure provided directly requires professional guidance.
The 30C credit is claimed on your federal tax return for the year the property is placed in service — meaning the chargers are installed and operational. For commercial properties, it appears on IRS Form 8911. The credit reduces your federal tax liability dollar-for-dollar. If the credit exceeds your tax liability for the year, rules on carryforward and carryback apply. Consult your tax advisor.
Under the Inflation Reduction Act updates to 30C, the full 30% credit rate for commercial projects generally requires that construction workers be paid prevailing wages as defined by the Davis-Bacon Act. Projects in low-income census tracts or rural areas may qualify for the full rate without this requirement. For most commercial projects in the Inland Empire, confirming prevailing wage compliance is part of our project planning process. Ask us about this during your site assessment.
Ready to Add EV Charging to Your Property?
Gorgen handles everything from site assessment to installation. Get a free quote for your commercial property.
Get a Free Site AssessmentReady to Bring EV Charging to Your Property?
Gorgen handles everything from site assessment to installation. Get a free quote for your commercial property.
- Commercial-grade Level 2 and DC fast charger installation
- SCE Charge Ready eligible — $0 make-ready cost for qualifying properties
- Federal 30C tax credit covers 30% of installation costs
- Licensed C-10 Electrical Partners, EVITP certified, fully insured
- Serving all of Riverside and San Bernardino Counties