EV Charger Tax Credit: The Federal 30C Credit Has Expired
Quick answer: no, the federal EV charger tax credit is not available for a new install today. The Alternative Fuel Vehicle Refueling Property Credit under IRC Section 30C expired for property placed in service after June 30, 2026. Public Law 119-21 (the One Big Beautiful Bill Act) moved up the credit's original 2032 termination date to that earlier cutoff -- confirmed directly against IRS.gov. If you completed your installation on or before June 30, 2026, you may still be able to claim it on that tax year's return -- see the filing section below. If you're installing after that date, this credit simply doesn't apply to your project, and it shouldn't factor into your budget.
What the Credit Used to Cover
While it was active (property placed in service January 1, 2023 through June 30, 2026, in eligible census tracts only), the credit was 30% of cost, up to $1,000 per item for individuals, and generally covered:
- The charger or outlet hardware itself
- Wiring, conduit, and other materials
- Electrician labor
- The local permit fee
It never covered the vehicle itself -- that's a separate credit (Section 30D for new EVs, Section 25E for used). 30C was specifically for the charging equipment and installation.
Who Could Still Claim It
If your charger was installed and placed in service on or before June 30, 2026, the credit may still apply to that tax year's return, subject to the eligibility rules that were in effect at the time:
1. Property location: The charger was installed at your home in the US, in an eligible census tract (a low-income community per Section 45D(e), or a non-urban census tract).
2. New equipment: The charger was new, and you were the original user.
3. Placed in service by June 30, 2026: Installed and operational by that date.
4. Non-zero tax liability: The credit is non-refundable -- it reduces tax owed but doesn't generate a refund beyond that.
If your install was after that date, none of this applies -- there's no eligibility check to run.
How to Claim It (Installs on or Before June 30, 2026 Only)
1. Keep your itemized installation invoice (charger, labor, materials, permit fee all itemized)
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2. File IRS Form 8911 with your return for the tax year the charger was placed in service
3. Attach to Schedule 3 (Additional Credits and Payments) per IRS instructions for that tax year
4. Keep supporting documents for at least 3 years in case of an audit
Major tax filing software (TurboTax, H&R Block, FreeTaxUSA, and others) generally supports Form 8911 -- search for "EV charger" or "alternative fuel vehicle refueling property" in the credits section.
Will It Come Back?
The termination is set by statute (Public Law 119-21). We are not aware of any law reinstating Section 30C as of this guide's last review on 2026-09-29, so plan your installation budget without counting on a federal credit, and check IRS.gov if your situation depends on it.
What About State and Utility Incentives?
Those are separate programs, administered independently of the federal credit, and many are still active. Check your specific utility -- for example, our NV Energy incentives guide covers what's currently available in Nevada. State and utility program terms change frequently, so verify current status before budgeting around a specific figure.
Permit Fees (Historical Context)
When the credit was active, permit fees paid to your local jurisdiction were generally eligible for inclusion in the 30C credit basis, along with the rest of your itemized installation cost. See the EV charger installation cost guide for a full breakdown of what a typical installation invoice includes. (Example: Henderson, NV permit requirements show what a typical local permit process looks like -- requirements vary by jurisdiction.)
Frequently Asked Questions
Is the federal EV charger tax credit still available?
No. It expired for property placed in service after June 30, 2026, per Public Law 119-21 (the One Big Beautiful Bill Act), which moved up the credit's original 2032 end date. A new installation today cannot claim it.
I installed my charger before the deadline -- can I still claim it?
Possibly. If your charger was placed in service on or before June 30, 2026, and you meet the other eligibility rules (census-tract location, new equipment, non-zero tax liability), you can still file Form 8911 for that tax year. Talk to a tax preparer about your specific situation.
How much was the credit when it was active?
30% of the total installed cost, capped at $1,000 for a residential installation, claimed on IRS Form 8911.
What form do I use to claim it for a past install?
IRS Form 8911, attached to your return for the tax year the charger was placed in service (Schedule 3, Additional Credits and Payments). Most major tax filing software supports this form.
Will the credit come back?
We are not aware of any law reinstating it as of this guide's last review on 2026-09-29. Check IRS.gov or a tax professional if your filing situation depends on it.
This guide is for general informational purposes and is not tax advice. Federal tax credit terms, cap amounts, and eligibility criteria are set by statute and IRS guidance and are subject to change. Verify current program status with the IRS or a qualified tax professional before filing. Consult a licensed electrician for installation and a tax professional for your specific filing situation. Last reviewed against IRS.gov on 2026-09-29.