{"id":23004,"date":"2024-01-22T18:47:32","date_gmt":"2024-01-22T23:47:32","guid":{"rendered":"https:\/\/blogs.edf.org\/energyexchange\/?p=23004"},"modified":"2026-03-14T13:07:14","modified_gmt":"2026-03-14T17:07:14","slug":"new-tax-guidance-on-alternative-fuel-infrastructure-is-big-news-for-fleets","status":"publish","type":"post","link":"https:\/\/blogs.edf.org\/energyexchange\/2024\/01\/22\/new-tax-guidance-on-alternative-fuel-infrastructure-is-big-news-for-fleets\/","title":{"rendered":"New tax guidance on alternative fuel infrastructure is big news for fleets"},"content":{"rendered":"<p>The U.S. Department of the Treasury recently issued new <a href=\"https:\/\/www.irs.gov\/newsroom\/treasury-irs-issue-guidance-on-the-qualified-alternative-fuel-vehicle-refueling-property-credit\">guidance<\/a> on eligibility for the 30C Alternative Fuel Vehicle Refueling Property Credit, which provides a tax subsidy of up to $100,000 per charging port installed at private fleet depots and other logistics facilities.<\/p>\n<p><!--more--><\/p>\n<p>The credit \u2013 which is available now for companies to take advantage of \u2013 will help supercharge the transition to electric heavy-duty vehicles by enabling companies to recoup a significant amount of the costs for installing charging stations at their facilities. This is in addition to <a href=\"https:\/\/www.utilitydive.com\/news\/commercial-electric-vehicle-ev-make-ready-charging-investment-grid-infrastructure\/648158\/\">make-ready incentives<\/a> many utilities are already offering to support the installation of charging infrastructure at private facilities.<\/p>\n<span class='bctt-click-to-tweet'><span class='bctt-ctt-text'><a href='https:\/\/x.com\/intent\/tweet?url=https%3A%2F%2Fblogs.edf.org%2Fenergyexchange%2F2024%2F01%2F22%2Fnew-tax-guidance-on-alternative-fuel-infrastructure-is-big-news-for-fleets%2F&#038;text=New%20tax%20guidance%20on%20alternative%20fuel%20infrastructure%20is%20big%20news%20for%20fleets&#038;via=EDFEnergyEx&#038;related=EDFEnergyEx' target='_blank'rel=\"noopener noreferrer\">New tax guidance on alternative fuel infrastructure is big news for fleets <\/a><\/span><a href='https:\/\/x.com\/intent\/tweet?url=https%3A%2F%2Fblogs.edf.org%2Fenergyexchange%2F2024%2F01%2F22%2Fnew-tax-guidance-on-alternative-fuel-infrastructure-is-big-news-for-fleets%2F&#038;text=New%20tax%20guidance%20on%20alternative%20fuel%20infrastructure%20is%20big%20news%20for%20fleets&#038;via=EDFEnergyEx&#038;related=EDFEnergyEx' target='_blank' class='bctt-ctt-btn'rel=\"noopener noreferrer\">Share on X<\/a><\/span>\n<p>Here are the details of what\u2019s in the Alternative Fuel Vehicle Refueling Property Credit and who\u2019s eligible:<\/p>\n<ul>\n<li>Provides a tax credit of up to 30% of the cost of refueling and charging stations for alternative fuels such as electricity, hydrogen, and biodiesel, with the credit capped at $100,000.<\/li>\n<li>The 30% credit is for companies meeting prevailing wage and apprenticeship requirements, otherwise it\u2019s only 6%.<\/li>\n<li>The credit is available for qualified alternative fuel vehicle refueling properties placed in service after December 31, 2022, and on or before December 31, 2032.<\/li>\n<li>When the 30C tax credit was expanded under the Inflation Reduction Act in 2022, it made clear that eligibility is restricted to properties located in a census tract \u201cthat qualifies as a low-income community \u2026. or that is not an urban area.\u201d Treasury\u2019s new guidance expands the number of communities that can qualify for the tax benefit, including \u201c<a href=\"https:\/\/www.whitehouse.gov\/briefing-room\/statements-releases\/2024\/01\/19\/fact-sheet-biden-harris-administration-announces-new-actions-to-cut-electric-vehicle-costs-for-americans-and-continue-building-out-a-convenient-reliable-made-in-america-ev-charging-network\/\">approximately two-thirds of Americans<\/a><strong>.\u201d <\/strong><\/li>\n<\/ul>\n<p>The recent guidance is big news for fleets, especially those at the leading edge of electrification that are primarily charging at private facilities. Installing the chargers and associated equipment can require a significant investment. This tax credit helps to lower the upfront barriers for fleets and can be leveraged with other programs, such as the \u00a745W Credit for Qualified Commercial Clean Vehicles that provides up to $40,000 per vehicle for new purchases of commercial clean vehicles.<\/p>\n<p>Collectively, these programs are helping fleets launch and accelerate their electrification efforts. A recent <a href=\"https:\/\/blogs.edf.org\/energyexchange\/2023\/12\/13\/electric-truck-deployments-by-u-s-companies-grew-five-times-in-2023\/\">EDF analysis<\/a> found that of the nearly 13,000 electric trucks in service today, around 10,000 of those were put on the road in 2023, up from just 2,000 the year before. Today\u2019s announcement will accelerate this trend by making it easier for fleets to overcome the cost of installing charging infrastructure.<\/p>\n<p>Below are some additional resources for fleets to help navigate the road to electrification:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-24-20.pdf\">IRS Guidance on 30C<\/a><\/li>\n<li><a href=\"https:\/\/experience.arcgis.com\/experience\/3f67d5e82dc64d1589714d5499196d4f\/\">Map from U.S. DOE that outlines the 30C eligible tracks<\/a><strong>\u00a0 <\/strong><\/li>\n<li><a href=\"https:\/\/business.edf.org\/insights\/inflation-reduction-act-activation-guide-fleet-electrification\/\">EDF Inflation Reduction Act Activation Guide<\/a><\/li>\n<li><a href=\"https:\/\/www.electricfleet.org\/\">Fleet Electrification Solution Center<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>New U.S. Department of Treasury guidance on the 30C credit offers up to $100,000 per EV charging port at fleet depots.<\/p>\n","protected":false},"author":1460,"featured_media":23007,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27601],"tags":[],"coauthors":[114050],"class_list":["post-23004","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-electric-vehicles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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