Publication 6028 — Businesses and the Alternative Fuel Vehicle Refueling Property Credit

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6028.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Refueling Property Tax Credit.

the property must:

The credit for each single item of § 30C property equals the applicable percentage (6% or 30% when PWA requirements are met) multiplied by the sum of the following:

1. the cost of the single item of § 30C property (a charging port, fuel dispenser, or storage property); 2. the cost of the associated property that is directly attributable and traceable to the single item of § 30C property (e.g., a pedestal that directly supports a charging port or conduit and wiring necessary for installation); and 3. the cost of the ratable share of associated property that is directly attributable and traceable to multiple single items of § 30C property, if any (e.g., if a new electrical panel for the charging property, which supports only the charging property, costs $1,000 and supports two charging ports, the ratable share is $500 per charging port). In considering your business’ electric vehicle charging or clean fuel infrastructure project, it is important to understand the IRA’s PWA requirements during the construction of a project, because projects that meet these requirements are eligible for a higher credit amount.

Example: A business has a fleet of medium-duty electric delivery vans. To recharge them, they install 20 direct current fast chargers (DCFCs) with 2 charging ports each for a total of 40 charging ports. Each DCFC costs $30,000. They also install a $1,000 pedestal to support each DCFC, electric panel and conduit/wiring, which together cost $50,000, and a $25,000 smart charge management system.

❯ The single property item is each of the 40 charging ports ($15,000 each). ❯ The associated property that is directly attributable and traceable to the single

property item is the 20 pedestals ($500 per charging port). ❯ The associated property that is directly attributable and traceable to multiple

property items is the electric panel and wiring ($1,250 per charging port) ⁴ and the smart charge management system ($625 per charging port). ❯ If PWA requirements are met, 30% of the sum of these items is a credit value of

$5,212.50, well under the $100,000 limit, so the credit is not reduced. This means that for all 40 charging ports (single items of § 30C property), the business would receive a total credit of $208,500. ❯ Compare this with if the business did not meet PWA requirements: Using the

6% credit rate, the business would receive a $1,042.50 tax credit per charging port, or $41,700 for all 40 charging ports.

1. Confirm that your business or investment property in an eligible census tract as of the placed-in-service date. 2. Install and place in service your alternative fuel vehicle refueling property. 3. Keep all documentation, including contracts or receipts verifying your investment and any associated labor costs for construction and installation. Be sure to maintain documentation about whether the installation met prevailing wage and apprenticeship requirements. 4. Fill out and submit Form 8911 using your documentation and file it with your income tax return for the year in which your property was installed and placed in service.

❯ Alternative Fuel Vehicle Refueling Property Credit FAQs ❯ Form 8911 Alternative Fuel Vehicle Refueling Property Credit ❯ Prevailing wage and apprenticeship requirements ❯ Individuals, Electric Charing Vehicles, and the Alternative Fuel Vehicle

Refueling Property Credit ❯ Tax-Exempt Entities and the Alternative Fuel Vehicle Refueling Property Credit

4 If the electric panel and conduit/wiring serve more than just the charger, some or all of those costs may be excluded.

Publication 6028 (Rev. 5-2026) Catalog Number 95357W Department of the Treasury Internal Revenue Service www.irs.gov