🕷️ Crawler Inspector

URL Lookup

Direct Parameter Lookup

Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 119 (from laksa088)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa119.int.ahrefs:8124/' \
  -H 'Content-Type: text/plain' \
  -H 'X-ClickHouse-Database: crawler3' \
  -H 'Authorization: Basic YXBpOg==' \
  -d 'SELECT getAhrefsURLFromUnparsed(src_unparsed) AS found_url, ifNull(toUnixTimestamp(download_stamp), 0) AS crawl_time, ifNull(toUnixTimestamp(props_url_first_seen), 0) AS first_indexed_time, download_http_code AS http_code, src_unparsed AS src_unparsed, src_root_hash AS src_root_hash, history_drop_reason AS history_drop_reason, meta_title AS meta_title, meta_descriptions AS meta_descriptions, attrs_boilerpipe_text AS attrs_boilerpipe_text, attrs_markdown AS attrs_markdown, attrs_readable_markdown AS attrs_readable_markdown, meta_canonical AS meta_canonical FROM crawler3.page_info_local FINAL PREWHERE (src_root_hash, src_unparsed) IN ((getAhrefsRootHashFromUnparsed(getAhrefsUnparsedNoserviceFromURL(\'https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit\')), getAhrefsUnparsedNoserviceFromURL(\'https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit","crawl_time":1776519209,"first_indexed_time":1687489704,"http_code":200,"src_unparsed":"gov,irs!www,\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit s443","src_root_hash":"796284942891862319","history_drop_reason":null,"meta_title":"Alternative Fuel Vehicle Refueling Property Credit | Internal Revenue Service","meta_descriptions":["If you install qualified vehicle refueling and recharging property in your home or business, you may qualify for the alternative fuel refueling property tax credit."],"attrs_boilerpipe_text":"If you install property to store or dispense clean-burning fuel or recharge electric vehicles in your home or business, you may be eligible for the Alternative Fuel Vehicle Refueling Property Tax Credit. The property must be installed in a qualifying location.\nThe credit allowed is based on the placed-in-service date for the refueling property. It was extended and modified by the Inflation Reduction Act (IRA).\nWho qualifies\nThe credit is available to businesses and individuals who install qualified refueling or recharging property, including electric vehicle charging equipment, in an eligible location. Eligible tax exempt and government entities can also claim the credit through\nelective pay\n.\nQualified refueling or recharging property\nTo qualify for the credit, the property must be used to store or dispense clean-burning fuel or to recharge electric motor vehicles.\nIn addition, the property must:\nBe\nplaced in service\nduring the tax year\nHave\noriginal use\nthat began with the taxpayer\nBe used primarily in the U.S. and U.S. territories\nBe in an eligible census tract (as of January 1, 2023)\nIf for business or investment use, be depreciable property\nIf for personal use, be installed on property used as a main home\nAs of January 1, 2023, the definition of qualified property includes charging stations for 2- and 3-wheeled electric vehicles (for use on public roads) and includes bidirectional charging equipment.\nEligible census tracts\nTo qualify, the refueling or recharging property must be installed in a low-income community census tract or non-urban census tract. Follow these steps based on the date when you placed the property in service to see if your location qualifies.\nFor property placed in service\nbefore January 1, 2025:\nLocate your property on the\n2015 Census Tract Identifier\nand copy your 11-digit census tract geographic identifier (GEOID).\nLook up your GEOID in the table below or in\nAppendix A\nPDF\n. If your GEOID is not listed, then your property is not eligible for the credit.\nAppendix\nGEOID\nCounty\nState\nTract type\nA\n01001020200\nAutauga\nAlabama\n2011-2015 NMTC tracts\nA\n01001020700\nAutauga\nAlabama\n2011-2015 NMTC tracts\nA\n01001021100\nAutauga\nAlabama\n2011-2015 NMTC tracts\nA\n01003010200\nBaldwin\nAlabama\n2011-2015 NMTC tracts\nA\n01003010500\nBaldwin\nAlabama\n2011-2015 NMTC tracts\nFor property placed in service\nafter January 1, 2025:\nLocate your property on the\n2020 Census Tract Identifier\nand copy your 11-digit census tract geographic identifier (GEOID).\nLook up your GEOID in the table below or in\nAppendix B\nPDF\n. If your GEOID is not listed, then your property is not eligible for the credit.\nAppendix\nGEOID\nCounty\nState\nTract type\nB\n01001020100\nAutauga County\nAlabama\n2020 non-urban census tracts\nB\n01001020200\nAutauga County\nAlabama\n2016-2020 NMTC census tracts\nB\n01001020600\nAutauga County\nAlabama\n2016-2020 NMTC census tracts\nB\n01001020700\nAutauga County\nAlabama\n2016-2020 NMTC and 2020 non-urban census tracts\nB\n01001020801\nAutauga County\nAlabama\n2020 non-urban census tracts\nWe’ll periodically publish updated lists of qualified census tracts in the Federal Register or Internal Revenue Bulletin, so check back later to see if you’re eligible.\nAmount of credit\nIndividuals\nFor property you buy and place in service at your main home from January 1, 2023, to June 30, 2026, the credit equals 30% of the cost of the property up to a maximum credit of $1,000 per item (each charging port, fuel dispenser, or storage property).\nFind details in\nPublication 6027 Individuals, Electric Vehicle Chargers, and the Alternative Fuel Vehicle Refueling Property Credit\nPDF\n.\nBusinesses and tax exempt organizations\nFor qualified property placed in service at a business or organization from January 1, 2023, to June 30, 2026, the credit equals 6% of the cost of the property up to a maximum credit of $100,000 per item (each charging port, fuel dispenser, or storage property).\nBusinesses and organizations that meet\nprevailing wage and apprenticeship requirements\nare eligible for a 30% credit with the same $100,000 per-item limit.\nFind details on the credit for businesses in\nPublication 6028 Businesses and the Alternative Fuel Vehicle Refueling Property Credit\nPDF\n.\nFind details on the credit for tax exempt and government entities in\nPublication 6029 Tax-Exempt Entities and the Alternative Fuel Vehicle Refueling Property Credit\nPDF\n.\nHow to claim the credit\nTo claim the credit for personal or business property, attach\nForm 8911\nPDF\nto your tax return. Find details in\nInstructions for Form 8911\nPDF\n.\nPartnerships and S corporations must file Form 8911 to claim the credit. All other business taxpayers are not required to complete or file the form if their only source for this credit is a partnership or S corporation. Instead, they can report this credit directly on line 1s of Part III of\nForm 3800, General Business Credit\n.\nTax exempt and government organizations: Claim the credit with elective pay\nTo claim the credit for your organization through\nelective pay\n, you must notify the seller in writing that you intend to claim via elective pay. Otherwise, the seller can claim the credit if they clearly disclose to you the amount of the credit allowable. However, a seller that claims the credit may be willing to install the eligible property at a lower upfront cost to you by passing its tax savings to your organization.\nSpecial rules\nThe portion of the credit for business or investment use of refueling property is treated as a general business credit carried from the Form 8911 to the Form 3800 and subject to the rules applicable to the general business credit.\nThe portion of the credit for personal use of refueling property cannot exceed the excess of the regular tax liability reduced by certain allowable credits over the tentative minimum tax (if any) for the taxable year as determined on Form 6251.\nThe basis of any refueling property for which a credit is taken must be reduced by the amount of the credit.\nThe credit is subject to recapture if the property stops qualifying within 3 full years from the placed-in-service date.\nLaws and guidance\nTreasury, IRS issue guidance on the Alternative Fuel Vehicle Refueling Property Credit\nNPRM: Alternative Fuel Vehicle Refueling Property Credit\nNotice 2024-64, Modification of Notice 2024-20\nPDF\nNotice 2024-20, Guidance on Satisfying Geographical Requirements of the Section 30C Alternative Fuel Vehicle Refueling Property Credit\nTreasury, IRS issue guidance on the Qualified Alternative Fuel Vehicle Refueling Property Credit\nRelated\nFAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)\nFrequently asked questions regarding eligible census tracts for purposes of the Alternative Fuel Vehicle Refueling Property Credit under § 30C\nAppendix A – 2015 Census Tract Boundary GEOIDs\nPDF\nAppendix B – 2020 Census Tract Boundary GEOIDs\nPDF\nRefueling Infrastructure Tax Credit\nRefueling Infrastructure Tax Credit: FAQ\nCredits and Deductions Under the Inflation Reduction Act of 2022\nAbout Form 8911, Alternative Fuel Vehicle Refueling Property Credit","attrs_markdown":"[Skip to main content](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit#main-content)\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/us_flag_small.png)\n\nAn official website of the United States government\n\nHere's how you know\n\nHere's how you know\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/icon-dot-gov.svg)\n\n**Official websites use .gov**\n\nA **.gov** website belongs to an official government organization in the United States.\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/icon-https.svg)\n\n**Secure .gov websites use HTTPS**\n\nA **lock** (![Locked padlock icon](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/lock.svg)) or **https:\/\/** means you've safely connected to the .gov website. 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(繁體)](https:\/\/www.irs.gov\/zh-hant\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit)\n  - [한국어](https:\/\/www.irs.gov\/ko\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit)\n  - [Русский](https:\/\/www.irs.gov\/ru\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit)\n- [News](https:\/\/www.irs.gov\/newsroom \"News\")\n- [Tax Pros](https:\/\/www.irs.gov\/tax-professionals \"Tax Pros\")\n\n1. [Home](https:\/\/www.irs.gov\/)\n2. [Credits & Deductions](https:\/\/www.irs.gov\/credits-and-deductions)\n3. [Clean energy and vehicle credits and deductions](https:\/\/www.irs.gov\/credits-deductions\/clean-vehicle-and-energy-credits)\n4. Alternative Fuel Vehicle Refueling Property Credit\n# Alternative Fuel Vehicle Refueling Property Credit\n\n- [English](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit)\n- [Español](https:\/\/www.irs.gov\/es\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit)\n\n### More In Credits & Deductions\n- [Family, dependents and students](https:\/\/www.irs.gov\/credits-deductions\/family-dependents-and-students-credits \"Family, dependents and students\")\n- [Clean energy and vehicle credits and deductions](https:\/\/www.irs.gov\/credits-deductions\/clean-vehicle-and-energy-credits \"Clean energy and vehicle credits and deductions\")\n  - [Clean vehicle credits](https:\/\/www.irs.gov\/clean-vehicle-tax-credits \"Clean vehicle credits\")\n  - [Home energy credits](https:\/\/www.irs.gov\/credits-deductions\/home-energy-tax-credits \"Home energy credits\")\n  - [Elective pay and transferability](https:\/\/www.irs.gov\/credits-deductions\/elective-pay-and-transferability \"Elective pay and transferability\")\n  - [Credit for builders of energy-efficient homes](https:\/\/www.irs.gov\/credits-deductions\/credit-for-builders-of-energy-efficient-homes \"Credit for builders of energy-efficient homes\")\n  - [Energy efficient commercial buildings deduction](https:\/\/www.irs.gov\/credits-deductions\/energy-efficient-commercial-buildings-deduction \"Energy efficient commercial buildings deduction\")\n  - [Advanced Energy Project Credit](https:\/\/www.irs.gov\/credits-deductions\/businesses\/advanced-energy-project-credit \"Advanced Energy Project Credit\")\n  - [Alternative Fuel Vehicle Refueling Property Credit](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit \"Alternative Fuel Vehicle Refueling Property Credit\")\n- [Individuals credits and deductions](https:\/\/www.irs.gov\/credits-and-deductions-for-individuals \"Individuals credits and deductions\")\n- [Business credits and deductions](https:\/\/www.irs.gov\/credits-deductions\/businesses \"Business credits and deductions\")\n\nIf you install property to store or dispense clean-burning fuel or recharge electric vehicles in your home or business, you may be eligible for the Alternative Fuel Vehicle Refueling Property Tax Credit. The property must be installed in a qualifying location.\n\nThe credit allowed is based on the placed-in-service date for the refueling property. It was extended and modified by the Inflation Reduction Act (IRA).\n\n## Who qualifies\nThe credit is available to businesses and individuals who install qualified refueling or recharging property, including electric vehicle charging equipment, in an eligible location. Eligible tax exempt and government entities can also claim the credit through [elective pay](https:\/\/www.irs.gov\/credits-deductions\/elective-pay-and-transferability \"Elective pay and transferability\").\n\n## Qualified refueling or recharging property\nTo qualify for the credit, the property must be used to store or dispense clean-burning fuel or to recharge electric motor vehicles.\n\nIn addition, the property must:\n\n- Be [placed in service](https:\/\/www.irs.gov\/credits-deductions\/frequently-asked-questions-regarding-eligible-census-tracts-for-purposes-of-the-alternative-fuel-vehicle-refueling-property-credit-under-section-30c \"Frequently asked questions regarding eligible census tracts for purposes of the alternative fuel vehicle refueling property credit under Section 30c\") during the tax year\n- Have [original use](https:\/\/www.irs.gov\/credits-deductions\/opportunity-zones-frequently-asked-questions \"Opportunity zones frequently asked questions\") that began with the taxpayer\n- Be used primarily in the U.S. and U.S. territories\n- Be in an eligible census tract (as of January 1, 2023)\n- If for business or investment use, be depreciable property\n- If for personal use, be installed on property used as a main home\n\nAs of January 1, 2023, the definition of qualified property includes charging stations for 2- and 3-wheeled electric vehicles (for use on public roads) and includes bidirectional charging equipment.\n\n### Eligible census tracts\nTo qualify, the refueling or recharging property must be installed in a low-income community census tract or non-urban census tract. Follow these steps based on the date when you placed the property in service to see if your location qualifies.\n\n#### For property placed in service **before January 1, 2025:**\n1. Locate your property on the [2015 Census Tract Identifier](https:\/\/mtgis-portal.geo.census.gov\/arcgis\/apps\/experiencebuilder\/experience\/?id=dfcab6665ce74efe8cf257aab47ebee1 \"2015 Census Tract Identifier\") and copy your 11-digit census tract geographic identifier (GEOID).\n2. Look up your GEOID in the table below or in [Appendix A PDF](https:\/\/www.irs.gov\/pub\/irs-drop\/appendix-a-list-of-2015-census-tract-boundary-30c-eligible-tracts-v2-1-4-2024.pdf \"Appendix A list of 2015 census tract boundary 30c eligible tracts\"). If your GEOID is not listed, then your property is not eligible for the credit.\n\n#### Showing 1 - 5 of 31763\n| Appendix | GEOID | County | State | Tract type |\n|---|---|---|---|---|\n| **Appendix** A | **GEOID** 01001020200 | **County** Autauga | **State** Alabama | **Tract type** 2011-2015 NMTC tracts |\n| **Appendix** A | **GEOID** 01001020700 | **County** Autauga | **State** Alabama | **Tract type** 2011-2015 NMTC tracts |\n| **Appendix** A | **GEOID** 01001021100 | **County** Autauga | **State** Alabama | **Tract type** 2011-2015 NMTC tracts |\n| **Appendix** A | **GEOID** 01003010200 | **County** Baldwin | **State** Alabama | **Tract type** 2011-2015 NMTC tracts |\n| **Appendix** A | **GEOID** 01003010500 | **County** Baldwin | **State** Alabama | **Tract type** 2011-2015 NMTC tracts |\n\n#### Pagination\n- [Current page 1](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=0 \"Current page\")\n- [Page 2](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=1 \"Go to page 2\")\n- [Page 3](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=2 \"Go to page 3\")\n- [Page 4](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=3 \"Go to page 4\")\n- [Page 5](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=4 \"Go to page 5\")\n- [Page 6](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=5 \"Go to page 6\")\n- [Page 7](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=6 \"Go to page 7\")\n- [Page 8](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=7 \"Go to page 8\")\n- [Page 9](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=8 \"Go to page 9\")\n- …\n- [Next page Next ›](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=1 \"Go to next page\")\n- [Last page Last »](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=11094 \"Go to last page\")\n\n#### For property placed in service **after January 1, 2025:**\n1. Locate your property on the [2020 Census Tract Identifier](https:\/\/www.census.gov\/data\/data-tools\/2020-census-tract.html \"2020 Census Tract Identifier\") and copy your 11-digit census tract geographic identifier (GEOID).\n2. Look up your GEOID in the table below or in [Appendix B PDF](https:\/\/www.irs.gov\/pub\/irs-drop\/appendix-b-list-of-2020-census-tract-boundary-30c-eligible-tracts-v2-1-4-2024.pdf \"Appendix B list of 2020 census tract boundary 30C eligible tracts\"). If your GEOID is not listed, then your property is not eligible for the credit.\n\n#### Showing 1 - 5 of 55474\n| Appendix | GEOID | County | State | Tract type |\n|---|---|---|---|---|\n| **Appendix** B | **GEOID** 01001020100 | **County** Autauga County | **State** Alabama | **Tract type** 2020 non-urban census tracts |\n| **Appendix** B | **GEOID** 01001020200 | **County** Autauga County | **State** Alabama | **Tract type** 2016-2020 NMTC census tracts |\n| **Appendix** B | **GEOID** 01001020600 | **County** Autauga County | **State** Alabama | **Tract type** 2016-2020 NMTC census tracts |\n| **Appendix** B | **GEOID** 01001020700 | **County** Autauga County | **State** Alabama | **Tract type** 2016-2020 NMTC and 2020 non-urban census tracts |\n| **Appendix** B | **GEOID** 01001020801 | **County** Autauga County | **State** Alabama | **Tract type** 2020 non-urban census tracts |\n\n#### Pagination\n- [Current page 1](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=0 \"Current page\")\n- [Page 2](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=1 \"Go to page 2\")\n- [Page 3](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=2 \"Go to page 3\")\n- [Page 4](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=3 \"Go to page 4\")\n- [Page 5](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=4 \"Go to page 5\")\n- [Page 6](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=5 \"Go to page 6\")\n- [Page 7](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=6 \"Go to page 7\")\n- [Page 8](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=7 \"Go to page 8\")\n- [Page 9](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=8 \"Go to page 9\")\n- …\n- [Next page Next ›](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=1 \"Go to next page\")\n- [Last page Last »](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit?page=11094 \"Go to last page\")\n\nWe’ll periodically publish updated lists of qualified census tracts in the Federal Register or Internal Revenue Bulletin, so check back later to see if you’re eligible.\n\n## Amount of credit\n### Individuals\nFor property you buy and place in service at your main home from January 1, 2023, to June 30, 2026, the credit equals 30% of the cost of the property up to a maximum credit of \\$1,000 per item (each charging port, fuel dispenser, or storage property).\n\nFind details in [Publication 6027 Individuals, Electric Vehicle Chargers, and the Alternative Fuel Vehicle Refueling Property Credit PDF](https:\/\/www.irs.gov\/pub\/irs-pdf\/p6027.pdf \"1124 Publ 6027                           (PDF)\").\n\n### Businesses and tax exempt organizations\nFor qualified property placed in service at a business or organization from January 1, 2023, to June 30, 2026, the credit equals 6% of the cost of the property up to a maximum credit of \\$100,000 per item (each charging port, fuel dispenser, or storage property).\n\nBusinesses and organizations that meet [prevailing wage and apprenticeship requirements](https:\/\/www.irs.gov\/credits-deductions\/prevailing-wage-and-apprenticeship-requirements \"Prevailing wage and apprenticeship requirements\") are eligible for a 30% credit with the same \\$100,000 per-item limit.\n\nFind details on the credit for businesses in [Publication 6028 Businesses and the Alternative Fuel Vehicle Refueling Property Credit PDF](https:\/\/www.irs.gov\/pub\/irs-pdf\/p6028.pdf \"1124 Publ 6028                           (PDF)\").\n\nFind details on the credit for tax exempt and government entities in [Publication 6029 Tax-Exempt Entities and the Alternative Fuel Vehicle Refueling Property Credit PDF](https:\/\/www.irs.gov\/pub\/irs-pdf\/p6029.pdf \"1124 Publ 6029                           (PDF)\").\n\n## How to claim the credit\nTo claim the credit for personal or business property, attach [Form 8911 PDF](https:\/\/www.irs.gov\/pub\/irs-pdf\/f8911.pdf \"1225 Form 8911                           (PDF)\") to your tax return. Find details in [Instructions for Form 8911 PDF](https:\/\/www.irs.gov\/pub\/irs-pdf\/i8911.pdf \"1225 Inst 8911                           (PDF)\").\n\nPartnerships and S corporations must file Form 8911 to claim the credit. All other business taxpayers are not required to complete or file the form if their only source for this credit is a partnership or S corporation. Instead, they can report this credit directly on line 1s of Part III of [Form 3800, General Business Credit](https:\/\/www.irs.gov\/forms-pubs\/about-form-3800 \"About Form 3800, General Business Credit\").\n\n### Tax exempt and government organizations: Claim the credit with elective pay\nTo claim the credit for your organization through [elective pay](https:\/\/www.irs.gov\/credits-deductions\/elective-pay-and-transferability \"Elective pay and transferability\"), you must notify the seller in writing that you intend to claim via elective pay. Otherwise, the seller can claim the credit if they clearly disclose to you the amount of the credit allowable. However, a seller that claims the credit may be willing to install the eligible property at a lower upfront cost to you by passing its tax savings to your organization.\n\n### Special rules\nThe portion of the credit for business or investment use of refueling property is treated as a general business credit carried from the Form 8911 to the Form 3800 and subject to the rules applicable to the general business credit.\n\nThe portion of the credit for personal use of refueling property cannot exceed the excess of the regular tax liability reduced by certain allowable credits over the tentative minimum tax (if any) for the taxable year as determined on Form 6251.\n\nThe basis of any refueling property for which a credit is taken must be reduced by the amount of the credit.\n\nThe credit is subject to recapture if the property stops qualifying within 3 full years from the placed-in-service date.\n\n## Laws and guidance\n- [Treasury, IRS issue guidance on the Alternative Fuel Vehicle Refueling Property Credit](https:\/\/www.irs.gov\/newsroom\/treasury-irs-issue-guidance-on-the-alternative-fuel-vehicle-refueling-property-credit \"Treasury, IRS issue guidance on the Alternative Fuel Vehicle Refueling Property Credit\")\n- [NPRM: Alternative Fuel Vehicle Refueling Property Credit](https:\/\/www.federalregister.gov\/public-inspection\/2024-20748\/alternative-fuel-vehicle-refueling-property-credit \"Proposed rule: Alternative Fuel Vehicle Refueling Property Credit\")\n- [Notice 2024-64, Modification of Notice 2024-20 PDF](https:\/\/www.irs.gov\/pub\/irs-drop\/n-24-64.pdf \"N-2024-64\")\n- [Notice 2024-20, Guidance on Satisfying Geographical Requirements of the Section 30C Alternative Fuel Vehicle Refueling Property Credit](https:\/\/www.irs.gov\/irb\/2024-07_IRB \"Internal Revenue Bulletin: 2024-07\")\n- [Treasury, IRS issue guidance on the Qualified Alternative Fuel Vehicle Refueling Property Credit](https:\/\/www.irs.gov\/newsroom\/treasury-irs-issue-guidance-on-the-qualified-alternative-fuel-vehicle-refueling-property-credit \"Treasury, IRS issue guidance on the Qualified Alternative Fuel Vehicle Refueling Property Credit\")\n## Related\n- [FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)](https:\/\/www.irs.gov\/newsroom\/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb \"FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)\")\n- [Frequently asked questions regarding eligible census tracts for purposes of the Alternative Fuel Vehicle Refueling Property Credit under § 30C](https:\/\/www.irs.gov\/credits-deductions\/frequently-asked-questions-regarding-eligible-census-tracts-for-purposes-of-the-alternative-fuel-vehicle-refueling-property-credit-under-section-30c \"Frequently asked questions regarding eligible census tracts for purposes of the alternative fuel vehicle refueling property credit under Section 30c\")\n- [Appendix A – 2015 Census Tract Boundary GEOIDs PDF](https:\/\/www.irs.gov\/pub\/irs-drop\/appendix-a-list-of-2015-census-tract-boundary-30c-eligible-tracts-v2-1-4-2024.pdf \"Appendix A list of 2015 census tract boundary 30c eligible tracts\")\n- [Appendix B – 2020 Census Tract Boundary GEOIDs PDF](https:\/\/www.irs.gov\/pub\/irs-drop\/appendix-b-list-of-2020-census-tract-boundary-30c-eligible-tracts-v2-1-4-2024.pdf \"Appendix B list of 2020 census tract boundary 30C eligible tracts\")\n- [Refueling Infrastructure Tax Credit](https:\/\/www.anl.gov\/esia\/refueling-infrastructure-tax-credit \"Refueling Infrastructure Tax Credit\")\n- [Refueling Infrastructure Tax Credit: FAQ](https:\/\/www.anl.gov\/esia\/refueling-infrastructure-tax-credit-faq \"Refueling Infrastructure Tax Credit: FAQ\")\n- [Credits and Deductions Under the Inflation Reduction Act of 2022](https:\/\/www.irs.gov\/credits-and-deductions-under-the-inflation-reduction-act-of-2022 \"Credits and deductions under the Inflation Reduction Act of 2022\")\n- [About Form 8911, Alternative Fuel Vehicle Refueling Property Credit](https:\/\/www.irs.gov\/forms-pubs\/about-form-8911 \"About Form 8911, Alternative Fuel Vehicle Refueling Property Credit\")\n\nPage Last Reviewed or Updated: 27-Feb-2026\n\n- [Share](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit)\n  - 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[Kreyòl ayisyen](https:\/\/www.irs.gov\/ht)\n  - [English](https:\/\/www.irs.gov\/)\n- Related Sites\n  - [U.S. Treasury](https:\/\/www.treasury.gov\/)\n  - [Treasury Inspector General for Tax Administration](https:\/\/www.treasury.gov\/tigta\/)\n  - [USA.gov](https:\/\/www.usa.gov\/)\n  - [USAspending.gov](https:\/\/www.usaspending.gov\/)\n  - [Vote.gov](https:\/\/vote.gov\/)\n\n[![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/IRS-Logo.svg)](https:\/\/www.irs.gov\/)\n\n## Subfooter\n- [Privacy Policy](https:\/\/www.irs.gov\/privacy-disclosure\/irs-privacy-policy)\n- [Accessibility](https:\/\/www.irs.gov\/accessibility)\n\n✓\n\nThanks for sharing\\!\n\n[AddToAny](https:\/\/www.addtoany.com\/ \"Share Buttons\")\n\n[More…](https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit#addtoany \"Show all\")","attrs_readable_markdown":"If you install property to store or dispense clean-burning fuel or recharge electric vehicles in your home or business, you may be eligible for the Alternative Fuel Vehicle Refueling Property Tax Credit. The property must be installed in a qualifying location.\n\nThe credit allowed is based on the placed-in-service date for the refueling property. It was extended and modified by the Inflation Reduction Act (IRA).\n\n## Who qualifies\nThe credit is available to businesses and individuals who install qualified refueling or recharging property, including electric vehicle charging equipment, in an eligible location. Eligible tax exempt and government entities can also claim the credit through [elective pay](https:\/\/www.irs.gov\/credits-deductions\/elective-pay-and-transferability \"Elective pay and transferability\").\n\n## Qualified refueling or recharging property\nTo qualify for the credit, the property must be used to store or dispense clean-burning fuel or to recharge electric motor vehicles.\n\nIn addition, the property must:\n\n- Be [placed in service](https:\/\/www.irs.gov\/credits-deductions\/frequently-asked-questions-regarding-eligible-census-tracts-for-purposes-of-the-alternative-fuel-vehicle-refueling-property-credit-under-section-30c \"Frequently asked questions regarding eligible census tracts for purposes of the alternative fuel vehicle refueling property credit under Section 30c\") during the tax year\n- Have [original use](https:\/\/www.irs.gov\/credits-deductions\/opportunity-zones-frequently-asked-questions \"Opportunity zones frequently asked questions\") that began with the taxpayer\n- Be used primarily in the U.S. and U.S. territories\n- Be in an eligible census tract (as of January 1, 2023)\n- If for business or investment use, be depreciable property\n- If for personal use, be installed on property used as a main home\n\nAs of January 1, 2023, the definition of qualified property includes charging stations for 2- and 3-wheeled electric vehicles (for use on public roads) and includes bidirectional charging equipment.\n\n### Eligible census tracts\nTo qualify, the refueling or recharging property must be installed in a low-income community census tract or non-urban census tract. Follow these steps based on the date when you placed the property in service to see if your location qualifies.\n\n#### For property placed in service **before January 1, 2025:**\n1. Locate your property on the [2015 Census Tract Identifier](https:\/\/mtgis-portal.geo.census.gov\/arcgis\/apps\/experiencebuilder\/experience\/?id=dfcab6665ce74efe8cf257aab47ebee1 \"2015 Census Tract Identifier\") and copy your 11-digit census tract geographic identifier (GEOID).\n2. Look up your GEOID in the table below or in [Appendix A PDF](https:\/\/www.irs.gov\/pub\/irs-drop\/appendix-a-list-of-2015-census-tract-boundary-30c-eligible-tracts-v2-1-4-2024.pdf \"Appendix A list of 2015 census tract boundary 30c eligible tracts\"). If your GEOID is not listed, then your property is not eligible for the credit.\n\n| Appendix | GEOID | County | State | Tract type |\n|---|---|---|---|---|\n| A | 01001020200 | Autauga | Alabama | 2011-2015 NMTC tracts |\n| A | 01001020700 | Autauga | Alabama | 2011-2015 NMTC tracts |\n| A | 01001021100 | Autauga | Alabama | 2011-2015 NMTC tracts |\n| A | 01003010200 | Baldwin | Alabama | 2011-2015 NMTC tracts |\n| A | 01003010500 | Baldwin | Alabama | 2011-2015 NMTC tracts |\n\n#### For property placed in service **after January 1, 2025:**\n1. Locate your property on the [2020 Census Tract Identifier](https:\/\/www.census.gov\/data\/data-tools\/2020-census-tract.html \"2020 Census Tract Identifier\") and copy your 11-digit census tract geographic identifier (GEOID).\n2. Look up your GEOID in the table below or in [Appendix B PDF](https:\/\/www.irs.gov\/pub\/irs-drop\/appendix-b-list-of-2020-census-tract-boundary-30c-eligible-tracts-v2-1-4-2024.pdf \"Appendix B list of 2020 census tract boundary 30C eligible tracts\"). If your GEOID is not listed, then your property is not eligible for the credit.\n\n| Appendix | GEOID | County | State | Tract type |\n|---|---|---|---|---|\n| B | 01001020100 | Autauga County | Alabama | 2020 non-urban census tracts |\n| B | 01001020200 | Autauga County | Alabama | 2016-2020 NMTC census tracts |\n| B | 01001020600 | Autauga County | Alabama | 2016-2020 NMTC census tracts |\n| B | 01001020700 | Autauga County | Alabama | 2016-2020 NMTC and 2020 non-urban census tracts |\n| B | 01001020801 | Autauga County | Alabama | 2020 non-urban census tracts |\n\nWe’ll periodically publish updated lists of qualified census tracts in the Federal Register or Internal Revenue Bulletin, so check back later to see if you’re eligible.\n\n## Amount of credit\n### Individuals\nFor property you buy and place in service at your main home from January 1, 2023, to June 30, 2026, the credit equals 30% of the cost of the property up to a maximum credit of \\$1,000 per item (each charging port, fuel dispenser, or storage property).\n\nFind details in [Publication 6027 Individuals, Electric Vehicle Chargers, and the Alternative Fuel Vehicle Refueling Property Credit PDF](https:\/\/www.irs.gov\/pub\/irs-pdf\/p6027.pdf \"1124 Publ 6027                           (PDF)\").\n\n### Businesses and tax exempt organizations\nFor qualified property placed in service at a business or organization from January 1, 2023, to June 30, 2026, the credit equals 6% of the cost of the property up to a maximum credit of \\$100,000 per item (each charging port, fuel dispenser, or storage property).\n\nBusinesses and organizations that meet [prevailing wage and apprenticeship requirements](https:\/\/www.irs.gov\/credits-deductions\/prevailing-wage-and-apprenticeship-requirements \"Prevailing wage and apprenticeship requirements\") are eligible for a 30% credit with the same \\$100,000 per-item limit.\n\nFind details on the credit for businesses in [Publication 6028 Businesses and the Alternative Fuel Vehicle Refueling Property Credit PDF](https:\/\/www.irs.gov\/pub\/irs-pdf\/p6028.pdf \"1124 Publ 6028                           (PDF)\").\n\nFind details on the credit for tax exempt and government entities in [Publication 6029 Tax-Exempt Entities and the Alternative Fuel Vehicle Refueling Property Credit PDF](https:\/\/www.irs.gov\/pub\/irs-pdf\/p6029.pdf \"1124 Publ 6029                           (PDF)\").\n\n## How to claim the credit\nTo claim the credit for personal or business property, attach [Form 8911 PDF](https:\/\/www.irs.gov\/pub\/irs-pdf\/f8911.pdf \"1225 Form 8911                           (PDF)\") to your tax return. Find details in [Instructions for Form 8911 PDF](https:\/\/www.irs.gov\/pub\/irs-pdf\/i8911.pdf \"1225 Inst 8911                           (PDF)\").\n\nPartnerships and S corporations must file Form 8911 to claim the credit. All other business taxpayers are not required to complete or file the form if their only source for this credit is a partnership or S corporation. Instead, they can report this credit directly on line 1s of Part III of [Form 3800, General Business Credit](https:\/\/www.irs.gov\/forms-pubs\/about-form-3800 \"About Form 3800, General Business Credit\").\n\n### Tax exempt and government organizations: Claim the credit with elective pay\nTo claim the credit for your organization through [elective pay](https:\/\/www.irs.gov\/credits-deductions\/elective-pay-and-transferability \"Elective pay and transferability\"), you must notify the seller in writing that you intend to claim via elective pay. Otherwise, the seller can claim the credit if they clearly disclose to you the amount of the credit allowable. However, a seller that claims the credit may be willing to install the eligible property at a lower upfront cost to you by passing its tax savings to your organization.\n\n### Special rules\nThe portion of the credit for business or investment use of refueling property is treated as a general business credit carried from the Form 8911 to the Form 3800 and subject to the rules applicable to the general business credit.\n\nThe portion of the credit for personal use of refueling property cannot exceed the excess of the regular tax liability reduced by certain allowable credits over the tentative minimum tax (if any) for the taxable year as determined on Form 6251.\n\nThe basis of any refueling property for which a credit is taken must be reduced by the amount of the credit.\n\nThe credit is subject to recapture if the property stops qualifying within 3 full years from the placed-in-service date.\n\n## Laws and guidance\n- [Treasury, IRS issue guidance on the Alternative Fuel Vehicle Refueling Property Credit](https:\/\/www.irs.gov\/newsroom\/treasury-irs-issue-guidance-on-the-alternative-fuel-vehicle-refueling-property-credit \"Treasury, IRS issue guidance on the Alternative Fuel Vehicle Refueling Property Credit\")\n- [NPRM: Alternative Fuel Vehicle Refueling Property Credit](https:\/\/www.federalregister.gov\/public-inspection\/2024-20748\/alternative-fuel-vehicle-refueling-property-credit \"Proposed rule: Alternative Fuel Vehicle Refueling Property Credit\")\n- [Notice 2024-64, Modification of Notice 2024-20 PDF](https:\/\/www.irs.gov\/pub\/irs-drop\/n-24-64.pdf \"N-2024-64\")\n- [Notice 2024-20, Guidance on Satisfying Geographical Requirements of the Section 30C Alternative Fuel Vehicle Refueling Property Credit](https:\/\/www.irs.gov\/irb\/2024-07_IRB \"Internal Revenue Bulletin: 2024-07\")\n- [Treasury, IRS issue guidance on the Qualified Alternative Fuel Vehicle Refueling Property Credit](https:\/\/www.irs.gov\/newsroom\/treasury-irs-issue-guidance-on-the-qualified-alternative-fuel-vehicle-refueling-property-credit \"Treasury, IRS issue guidance on the Qualified Alternative Fuel Vehicle Refueling Property Credit\")\n## Related\n- [FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)](https:\/\/www.irs.gov\/newsroom\/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb \"FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)\")\n- [Frequently asked questions regarding eligible census tracts for purposes of the Alternative Fuel Vehicle Refueling Property Credit under § 30C](https:\/\/www.irs.gov\/credits-deductions\/frequently-asked-questions-regarding-eligible-census-tracts-for-purposes-of-the-alternative-fuel-vehicle-refueling-property-credit-under-section-30c \"Frequently asked questions regarding eligible census tracts for purposes of the alternative fuel vehicle refueling property credit under Section 30c\")\n- [Appendix A – 2015 Census Tract Boundary GEOIDs PDF](https:\/\/www.irs.gov\/pub\/irs-drop\/appendix-a-list-of-2015-census-tract-boundary-30c-eligible-tracts-v2-1-4-2024.pdf \"Appendix A list of 2015 census tract boundary 30c eligible tracts\")\n- [Appendix B – 2020 Census Tract Boundary GEOIDs PDF](https:\/\/www.irs.gov\/pub\/irs-drop\/appendix-b-list-of-2020-census-tract-boundary-30c-eligible-tracts-v2-1-4-2024.pdf \"Appendix B list of 2020 census tract boundary 30C eligible tracts\")\n- [Refueling Infrastructure Tax Credit](https:\/\/www.anl.gov\/esia\/refueling-infrastructure-tax-credit \"Refueling Infrastructure Tax Credit\")\n- [Refueling Infrastructure Tax Credit: FAQ](https:\/\/www.anl.gov\/esia\/refueling-infrastructure-tax-credit-faq \"Refueling Infrastructure Tax Credit: FAQ\")\n- [Credits and Deductions Under the Inflation Reduction Act of 2022](https:\/\/www.irs.gov\/credits-and-deductions-under-the-inflation-reduction-act-of-2022 \"Credits and deductions under the Inflation Reduction Act of 2022\")\n- [About Form 8911, Alternative Fuel Vehicle Refueling Property Credit](https:\/\/www.irs.gov\/forms-pubs\/about-form-8911 \"About Form 8911, Alternative Fuel Vehicle Refueling Property Credit\")","meta_canonical":null}

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URL	https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit
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Meta Title	Alternative Fuel Vehicle Refueling Property Credit \| Internal Revenue Service
Meta Description	If you install qualified vehicle refueling and recharging property in your home or business, you may qualify for the alternative fuel refueling property tax credit.
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Boilerpipe Text	If you install property to store or dispense clean-burning fuel or recharge electric vehicles in your home or business, you may be eligible for the Alternative Fuel Vehicle Refueling Property Tax Credit. The property must be installed in a qualifying location. The credit allowed is based on the placed-in-service date for the refueling property. It was extended and modified by the Inflation Reduction Act (IRA). Who qualifies The credit is available to businesses and individuals who install qualified refueling or recharging property, including electric vehicle charging equipment, in an eligible location. Eligible tax exempt and government entities can also claim the credit through elective pay . Qualified refueling or recharging property To qualify for the credit, the property must be used to store or dispense clean-burning fuel or to recharge electric motor vehicles. In addition, the property must: Be placed in service during the tax year Have original use that began with the taxpayer Be used primarily in the U.S. and U.S. territories Be in an eligible census tract (as of January 1, 2023) If for business or investment use, be depreciable property If for personal use, be installed on property used as a main home As of January 1, 2023, the definition of qualified property includes charging stations for 2- and 3-wheeled electric vehicles (for use on public roads) and includes bidirectional charging equipment. Eligible census tracts To qualify, the refueling or recharging property must be installed in a low-income community census tract or non-urban census tract. Follow these steps based on the date when you placed the property in service to see if your location qualifies. For property placed in service before January 1, 2025: Locate your property on the 2015 Census Tract Identifier and copy your 11-digit census tract geographic identifier (GEOID). Look up your GEOID in the table below or in Appendix A PDF . If your GEOID is not listed, then your property is not eligible for the credit. Appendix GEOID County State Tract type A 01001020200 Autauga Alabama 2011-2015 NMTC tracts A 01001020700 Autauga Alabama 2011-2015 NMTC tracts A 01001021100 Autauga Alabama 2011-2015 NMTC tracts A 01003010200 Baldwin Alabama 2011-2015 NMTC tracts A 01003010500 Baldwin Alabama 2011-2015 NMTC tracts For property placed in service after January 1, 2025: Locate your property on the 2020 Census Tract Identifier and copy your 11-digit census tract geographic identifier (GEOID). Look up your GEOID in the table below or in Appendix B PDF . If your GEOID is not listed, then your property is not eligible for the credit. Appendix GEOID County State Tract type B 01001020100 Autauga County Alabama 2020 non-urban census tracts B 01001020200 Autauga County Alabama 2016-2020 NMTC census tracts B 01001020600 Autauga County Alabama 2016-2020 NMTC census tracts B 01001020700 Autauga County Alabama 2016-2020 NMTC and 2020 non-urban census tracts B 01001020801 Autauga County Alabama 2020 non-urban census tracts We’ll periodically publish updated lists of qualified census tracts in the Federal Register or Internal Revenue Bulletin, so check back later to see if you’re eligible. Amount of credit Individuals For property you buy and place in service at your main home from January 1, 2023, to June 30, 2026, the credit equals 30% of the cost of the property up to a maximum credit of $1,000 per item (each charging port, fuel dispenser, or storage property). Find details in Publication 6027 Individuals, Electric Vehicle Chargers, and the Alternative Fuel Vehicle Refueling Property Credit PDF . Businesses and tax exempt organizations For qualified property placed in service at a business or organization from January 1, 2023, to June 30, 2026, the credit equals 6% of the cost of the property up to a maximum credit of $100,000 per item (each charging port, fuel dispenser, or storage property). Businesses and organizations that meet prevailing wage and apprenticeship requirements are eligible for a 30% credit with the same $100,000 per-item limit. Find details on the credit for businesses in Publication 6028 Businesses and the Alternative Fuel Vehicle Refueling Property Credit PDF . Find details on the credit for tax exempt and government entities in Publication 6029 Tax-Exempt Entities and the Alternative Fuel Vehicle Refueling Property Credit PDF . How to claim the credit To claim the credit for personal or business property, attach Form 8911 PDF to your tax return. Find details in Instructions for Form 8911 PDF . Partnerships and S corporations must file Form 8911 to claim the credit. All other business taxpayers are not required to complete or file the form if their only source for this credit is a partnership or S corporation. Instead, they can report this credit directly on line 1s of Part III of Form 3800, General Business Credit . Tax exempt and government organizations: Claim the credit with elective pay To claim the credit for your organization through elective pay , you must notify the seller in writing that you intend to claim via elective pay. Otherwise, the seller can claim the credit if they clearly disclose to you the amount of the credit allowable. However, a seller that claims the credit may be willing to install the eligible property at a lower upfront cost to you by passing its tax savings to your organization. Special rules The portion of the credit for business or investment use of refueling property is treated as a general business credit carried from the Form 8911 to the Form 3800 and subject to the rules applicable to the general business credit. The portion of the credit for personal use of refueling property cannot exceed the excess of the regular tax liability reduced by certain allowable credits over the tentative minimum tax (if any) for the taxable year as determined on Form 6251. The basis of any refueling property for which a credit is taken must be reduced by the amount of the credit. The credit is subject to recapture if the property stops qualifying within 3 full years from the placed-in-service date. Laws and guidance Treasury, IRS issue guidance on the Alternative Fuel Vehicle Refueling Property Credit NPRM: Alternative Fuel Vehicle Refueling Property Credit Notice 2024-64, Modification of Notice 2024-20 PDF Notice 2024-20, Guidance on Satisfying Geographical Requirements of the Section 30C Alternative Fuel Vehicle Refueling Property Credit Treasury, IRS issue guidance on the Qualified Alternative Fuel Vehicle Refueling Property Credit Related FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB) Frequently asked questions regarding eligible census tracts for purposes of the Alternative Fuel Vehicle Refueling Property Credit under § 30C Appendix A – 2015 Census Tract Boundary GEOIDs PDF Appendix B – 2020 Census Tract Boundary GEOIDs PDF Refueling Infrastructure Tax Credit Refueling Infrastructure Tax Credit: FAQ Credits and Deductions Under the Inflation Reduction Act of 2022 About Form 8911, Alternative Fuel Vehicle Refueling Property Credit
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The property must be installed in a qualifying location. The credit allowed is based on the placed-in-service date for the refueling property. It was extended and modified by the Inflation Reduction Act (IRA). ## Who qualifies The credit is available to businesses and individuals who install qualified refueling or recharging property, including electric vehicle charging equipment, in an eligible location. Eligible tax exempt and government entities can also claim the credit through [elective pay](https://www.irs.gov/credits-deductions/elective-pay-and-transferability "Elective pay and transferability"). ## Qualified refueling or recharging property To qualify for the credit, the property must be used to store or dispense clean-burning fuel or to recharge electric motor vehicles. In addition, the property must: - Be [placed in service](https://www.irs.gov/credits-deductions/frequently-asked-questions-regarding-eligible-census-tracts-for-purposes-of-the-alternative-fuel-vehicle-refueling-property-credit-under-section-30c "Frequently asked questions regarding eligible census tracts for purposes of the alternative fuel vehicle refueling property credit under Section 30c") during the tax year - Have [original use](https://www.irs.gov/credits-deductions/opportunity-zones-frequently-asked-questions "Opportunity zones frequently asked questions") that began with the taxpayer - Be used primarily in the U.S. and U.S. territories - Be in an eligible census tract (as of January 1, 2023) - If for business or investment use, be depreciable property - If for personal use, be installed on property used as a main home As of January 1, 2023, the definition of qualified property includes charging stations for 2- and 3-wheeled electric vehicles (for use on public roads) and includes bidirectional charging equipment. ### Eligible census tracts To qualify, the refueling or recharging property must be installed in a low-income community census tract or non-urban census tract. Follow these steps based on the date when you placed the property in service to see if your location qualifies. #### For property placed in service before January 1, 2025: 1. Locate your property on the [2015 Census Tract Identifier](https://mtgis-portal.geo.census.gov/arcgis/apps/experiencebuilder/experience/?id=dfcab6665ce74efe8cf257aab47ebee1 "2015 Census Tract Identifier") and copy your 11-digit census tract geographic identifier (GEOID). 2. Look up your GEOID in the table below or in [Appendix A PDF](https://www.irs.gov/pub/irs-drop/appendix-a-list-of-2015-census-tract-boundary-30c-eligible-tracts-v2-1-4-2024.pdf "Appendix A list of 2015 census tract boundary 30c eligible tracts"). If your GEOID is not listed, then your property is not eligible for the credit. #### Showing 1 - 5 of 31763 \| Appendix \| GEOID \| County \| State \| Tract type \| \|---\|---\|---\|---\|---\| \| Appendix A \| GEOID 01001020200 \| County Autauga \| State Alabama \| Tract type 2011-2015 NMTC tracts \| \| Appendix A \| GEOID 01001020700 \| County Autauga \| State Alabama \| Tract type 2011-2015 NMTC tracts \| \| Appendix A \| GEOID 01001021100 \| County Autauga \| State Alabama \| Tract type 2011-2015 NMTC tracts \| \| Appendix A \| GEOID 01003010200 \| County Baldwin \| State Alabama \| Tract type 2011-2015 NMTC tracts \| \| Appendix A \| GEOID 01003010500 \| County Baldwin \| State Alabama \| Tract type 2011-2015 NMTC tracts \| #### Pagination - [Current page 1](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=0 "Current page") - [Page 2](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=1 "Go to page 2") - [Page 3](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=2 "Go to page 3") - [Page 4](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=3 "Go to page 4") - [Page 5](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=4 "Go to page 5") - [Page 6](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=5 "Go to page 6") - [Page 7](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=6 "Go to page 7") - [Page 8](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=7 "Go to page 8") - [Page 9](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=8 "Go to page 9") - … - [Next page Next ›](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=1 "Go to next page") - [Last page Last »](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=11094 "Go to last page") #### For property placed in service after January 1, 2025: 1. Locate your property on the [2020 Census Tract Identifier](https://www.census.gov/data/data-tools/2020-census-tract.html "2020 Census Tract Identifier") and copy your 11-digit census tract geographic identifier (GEOID). 2. Look up your GEOID in the table below or in [Appendix B PDF](https://www.irs.gov/pub/irs-drop/appendix-b-list-of-2020-census-tract-boundary-30c-eligible-tracts-v2-1-4-2024.pdf "Appendix B list of 2020 census tract boundary 30C eligible tracts"). If your GEOID is not listed, then your property is not eligible for the credit. #### Showing 1 - 5 of 55474 \| Appendix \| GEOID \| County \| State \| Tract type \| \|---\|---\|---\|---\|---\| \| Appendix B \| GEOID 01001020100 \| County Autauga County \| State Alabama \| Tract type 2020 non-urban census tracts \| \| Appendix B \| GEOID 01001020200 \| County Autauga County \| State Alabama \| Tract type 2016-2020 NMTC census tracts \| \| Appendix B \| GEOID 01001020600 \| County Autauga County \| State Alabama \| Tract type 2016-2020 NMTC census tracts \| \| Appendix B \| GEOID 01001020700 \| County Autauga County \| State Alabama \| Tract type 2016-2020 NMTC and 2020 non-urban census tracts \| \| Appendix B \| GEOID 01001020801 \| County Autauga County \| State Alabama \| Tract type 2020 non-urban census tracts \| #### Pagination - [Current page 1](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=0 "Current page") - [Page 2](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=1 "Go to page 2") - [Page 3](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=2 "Go to page 3") - [Page 4](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=3 "Go to page 4") - [Page 5](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=4 "Go to page 5") - [Page 6](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=5 "Go to page 6") - [Page 7](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=6 "Go to page 7") - [Page 8](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=7 "Go to page 8") - [Page 9](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=8 "Go to page 9") - … - [Next page Next ›](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=1 "Go to next page") - [Last page Last »](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit?page=11094 "Go to last page") We’ll periodically publish updated lists of qualified census tracts in the Federal Register or Internal Revenue Bulletin, so check back later to see if you’re eligible. ## Amount of credit ### Individuals For property you buy and place in service at your main home from January 1, 2023, to June 30, 2026, the credit equals 30% of the cost of the property up to a maximum credit of \$1,000 per item (each charging port, fuel dispenser, or storage property). Find details in [Publication 6027 Individuals, Electric Vehicle Chargers, and the Alternative Fuel Vehicle Refueling Property Credit PDF](https://www.irs.gov/pub/irs-pdf/p6027.pdf "1124 Publ 6027 (PDF)"). ### Businesses and tax exempt organizations For qualified property placed in service at a business or organization from January 1, 2023, to June 30, 2026, the credit equals 6% of the cost of the property up to a maximum credit of \$100,000 per item (each charging port, fuel dispenser, or storage property). Businesses and organizations that meet [prevailing wage and apprenticeship requirements](https://www.irs.gov/credits-deductions/prevailing-wage-and-apprenticeship-requirements "Prevailing wage and apprenticeship requirements") are eligible for a 30% credit with the same \$100,000 per-item limit. Find details on the credit for businesses in [Publication 6028 Businesses and the Alternative Fuel Vehicle Refueling Property Credit PDF](https://www.irs.gov/pub/irs-pdf/p6028.pdf "1124 Publ 6028 (PDF)"). Find details on the credit for tax exempt and government entities in [Publication 6029 Tax-Exempt Entities and the Alternative Fuel Vehicle Refueling Property Credit PDF](https://www.irs.gov/pub/irs-pdf/p6029.pdf "1124 Publ 6029 (PDF)"). ## How to claim the credit To claim the credit for personal or business property, attach [Form 8911 PDF](https://www.irs.gov/pub/irs-pdf/f8911.pdf "1225 Form 8911 (PDF)") to your tax return. Find details in [Instructions for Form 8911 PDF](https://www.irs.gov/pub/irs-pdf/i8911.pdf "1225 Inst 8911 (PDF)"). Partnerships and S corporations must file Form 8911 to claim the credit. All other business taxpayers are not required to complete or file the form if their only source for this credit is a partnership or S corporation. Instead, they can report this credit directly on line 1s of Part III of [Form 3800, General Business Credit](https://www.irs.gov/forms-pubs/about-form-3800 "About Form 3800, General Business Credit"). ### Tax exempt and government organizations: Claim the credit with elective pay To claim the credit for your organization through [elective pay](https://www.irs.gov/credits-deductions/elective-pay-and-transferability "Elective pay and transferability"), you must notify the seller in writing that you intend to claim via elective pay. Otherwise, the seller can claim the credit if they clearly disclose to you the amount of the credit allowable. However, a seller that claims the credit may be willing to install the eligible property at a lower upfront cost to you by passing its tax savings to your organization. ### Special rules The portion of the credit for business or investment use of refueling property is treated as a general business credit carried from the Form 8911 to the Form 3800 and subject to the rules applicable to the general business credit. The portion of the credit for personal use of refueling property cannot exceed the excess of the regular tax liability reduced by certain allowable credits over the tentative minimum tax (if any) for the taxable year as determined on Form 6251. The basis of any refueling property for which a credit is taken must be reduced by the amount of the credit. The credit is subject to recapture if the property stops qualifying within 3 full years from the placed-in-service date. ## Laws and guidance - [Treasury, IRS issue guidance on the Alternative Fuel Vehicle Refueling Property Credit](https://www.irs.gov/newsroom/treasury-irs-issue-guidance-on-the-alternative-fuel-vehicle-refueling-property-credit "Treasury, IRS issue guidance on the Alternative Fuel Vehicle Refueling Property Credit") - [NPRM: Alternative Fuel Vehicle Refueling Property Credit](https://www.federalregister.gov/public-inspection/2024-20748/alternative-fuel-vehicle-refueling-property-credit "Proposed rule: Alternative Fuel Vehicle Refueling Property Credit") - [Notice 2024-64, Modification of Notice 2024-20 PDF](https://www.irs.gov/pub/irs-drop/n-24-64.pdf "N-2024-64") - [Notice 2024-20, Guidance on Satisfying Geographical Requirements of the Section 30C Alternative Fuel Vehicle Refueling Property Credit](https://www.irs.gov/irb/2024-07_IRB "Internal Revenue Bulletin: 2024-07") - [Treasury, IRS issue guidance on the Qualified Alternative Fuel Vehicle Refueling Property Credit](https://www.irs.gov/newsroom/treasury-irs-issue-guidance-on-the-qualified-alternative-fuel-vehicle-refueling-property-credit "Treasury, IRS issue guidance on the Qualified Alternative Fuel Vehicle Refueling Property Credit") ## Related - [FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)](https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb "FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)") - [Frequently asked questions regarding eligible census tracts for purposes of the Alternative Fuel Vehicle Refueling Property Credit under § 30C](https://www.irs.gov/credits-deductions/frequently-asked-questions-regarding-eligible-census-tracts-for-purposes-of-the-alternative-fuel-vehicle-refueling-property-credit-under-section-30c "Frequently asked questions regarding eligible census tracts for purposes of the alternative fuel vehicle refueling property credit under Section 30c") - [Appendix A – 2015 Census Tract Boundary GEOIDs PDF](https://www.irs.gov/pub/irs-drop/appendix-a-list-of-2015-census-tract-boundary-30c-eligible-tracts-v2-1-4-2024.pdf "Appendix A list of 2015 census tract boundary 30c eligible tracts") - [Appendix B – 2020 Census Tract Boundary GEOIDs PDF](https://www.irs.gov/pub/irs-drop/appendix-b-list-of-2020-census-tract-boundary-30c-eligible-tracts-v2-1-4-2024.pdf "Appendix B list of 2020 census tract boundary 30C eligible tracts") - [Refueling Infrastructure Tax Credit](https://www.anl.gov/esia/refueling-infrastructure-tax-credit "Refueling Infrastructure Tax Credit") - [Refueling Infrastructure Tax Credit: FAQ](https://www.anl.gov/esia/refueling-infrastructure-tax-credit-faq "Refueling Infrastructure Tax Credit: FAQ") - [Credits and Deductions Under the Inflation Reduction Act of 2022](https://www.irs.gov/credits-and-deductions-under-the-inflation-reduction-act-of-2022 "Credits and deductions under the Inflation Reduction Act of 2022") - [About Form 8911, Alternative Fuel Vehicle Refueling Property Credit](https://www.irs.gov/forms-pubs/about-form-8911 "About Form 8911, Alternative Fuel Vehicle Refueling Property Credit") Page Last Reviewed or Updated: 27-Feb-2026 - 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Readable Markdown	If you install property to store or dispense clean-burning fuel or recharge electric vehicles in your home or business, you may be eligible for the Alternative Fuel Vehicle Refueling Property Tax Credit. The property must be installed in a qualifying location. The credit allowed is based on the placed-in-service date for the refueling property. It was extended and modified by the Inflation Reduction Act (IRA). ## Who qualifies The credit is available to businesses and individuals who install qualified refueling or recharging property, including electric vehicle charging equipment, in an eligible location. Eligible tax exempt and government entities can also claim the credit through [elective pay](https://www.irs.gov/credits-deductions/elective-pay-and-transferability "Elective pay and transferability"). ## Qualified refueling or recharging property To qualify for the credit, the property must be used to store or dispense clean-burning fuel or to recharge electric motor vehicles. In addition, the property must: - Be [placed in service](https://www.irs.gov/credits-deductions/frequently-asked-questions-regarding-eligible-census-tracts-for-purposes-of-the-alternative-fuel-vehicle-refueling-property-credit-under-section-30c "Frequently asked questions regarding eligible census tracts for purposes of the alternative fuel vehicle refueling property credit under Section 30c") during the tax year - Have [original use](https://www.irs.gov/credits-deductions/opportunity-zones-frequently-asked-questions "Opportunity zones frequently asked questions") that began with the taxpayer - Be used primarily in the U.S. and U.S. territories - Be in an eligible census tract (as of January 1, 2023) - If for business or investment use, be depreciable property - If for personal use, be installed on property used as a main home As of January 1, 2023, the definition of qualified property includes charging stations for 2- and 3-wheeled electric vehicles (for use on public roads) and includes bidirectional charging equipment. ### Eligible census tracts To qualify, the refueling or recharging property must be installed in a low-income community census tract or non-urban census tract. Follow these steps based on the date when you placed the property in service to see if your location qualifies. #### For property placed in service before January 1, 2025: 1. Locate your property on the [2015 Census Tract Identifier](https://mtgis-portal.geo.census.gov/arcgis/apps/experiencebuilder/experience/?id=dfcab6665ce74efe8cf257aab47ebee1 "2015 Census Tract Identifier") and copy your 11-digit census tract geographic identifier (GEOID). 2. Look up your GEOID in the table below or in [Appendix A PDF](https://www.irs.gov/pub/irs-drop/appendix-a-list-of-2015-census-tract-boundary-30c-eligible-tracts-v2-1-4-2024.pdf "Appendix A list of 2015 census tract boundary 30c eligible tracts"). If your GEOID is not listed, then your property is not eligible for the credit. \| Appendix \| GEOID \| County \| State \| Tract type \| \|---\|---\|---\|---\|---\| \| A \| 01001020200 \| Autauga \| Alabama \| 2011-2015 NMTC tracts \| \| A \| 01001020700 \| Autauga \| Alabama \| 2011-2015 NMTC tracts \| \| A \| 01001021100 \| Autauga \| Alabama \| 2011-2015 NMTC tracts \| \| A \| 01003010200 \| Baldwin \| Alabama \| 2011-2015 NMTC tracts \| \| A \| 01003010500 \| Baldwin \| Alabama \| 2011-2015 NMTC tracts \| #### For property placed in service after January 1, 2025: 1. Locate your property on the [2020 Census Tract Identifier](https://www.census.gov/data/data-tools/2020-census-tract.html "2020 Census Tract Identifier") and copy your 11-digit census tract geographic identifier (GEOID). 2. Look up your GEOID in the table below or in [Appendix B PDF](https://www.irs.gov/pub/irs-drop/appendix-b-list-of-2020-census-tract-boundary-30c-eligible-tracts-v2-1-4-2024.pdf "Appendix B list of 2020 census tract boundary 30C eligible tracts"). If your GEOID is not listed, then your property is not eligible for the credit. \| Appendix \| GEOID \| County \| State \| Tract type \| \|---\|---\|---\|---\|---\| \| B \| 01001020100 \| Autauga County \| Alabama \| 2020 non-urban census tracts \| \| B \| 01001020200 \| Autauga County \| Alabama \| 2016-2020 NMTC census tracts \| \| B \| 01001020600 \| Autauga County \| Alabama \| 2016-2020 NMTC census tracts \| \| B \| 01001020700 \| Autauga County \| Alabama \| 2016-2020 NMTC and 2020 non-urban census tracts \| \| B \| 01001020801 \| Autauga County \| Alabama \| 2020 non-urban census tracts \| We’ll periodically publish updated lists of qualified census tracts in the Federal Register or Internal Revenue Bulletin, so check back later to see if you’re eligible. ## Amount of credit ### Individuals For property you buy and place in service at your main home from January 1, 2023, to June 30, 2026, the credit equals 30% of the cost of the property up to a maximum credit of \$1,000 per item (each charging port, fuel dispenser, or storage property). Find details in [Publication 6027 Individuals, Electric Vehicle Chargers, and the Alternative Fuel Vehicle Refueling Property Credit PDF](https://www.irs.gov/pub/irs-pdf/p6027.pdf "1124 Publ 6027 (PDF)"). ### Businesses and tax exempt organizations For qualified property placed in service at a business or organization from January 1, 2023, to June 30, 2026, the credit equals 6% of the cost of the property up to a maximum credit of \$100,000 per item (each charging port, fuel dispenser, or storage property). Businesses and organizations that meet [prevailing wage and apprenticeship requirements](https://www.irs.gov/credits-deductions/prevailing-wage-and-apprenticeship-requirements "Prevailing wage and apprenticeship requirements") are eligible for a 30% credit with the same \$100,000 per-item limit. Find details on the credit for businesses in [Publication 6028 Businesses and the Alternative Fuel Vehicle Refueling Property Credit PDF](https://www.irs.gov/pub/irs-pdf/p6028.pdf "1124 Publ 6028 (PDF)"). Find details on the credit for tax exempt and government entities in [Publication 6029 Tax-Exempt Entities and the Alternative Fuel Vehicle Refueling Property Credit PDF](https://www.irs.gov/pub/irs-pdf/p6029.pdf "1124 Publ 6029 (PDF)"). ## How to claim the credit To claim the credit for personal or business property, attach [Form 8911 PDF](https://www.irs.gov/pub/irs-pdf/f8911.pdf "1225 Form 8911 (PDF)") to your tax return. Find details in [Instructions for Form 8911 PDF](https://www.irs.gov/pub/irs-pdf/i8911.pdf "1225 Inst 8911 (PDF)"). Partnerships and S corporations must file Form 8911 to claim the credit. All other business taxpayers are not required to complete or file the form if their only source for this credit is a partnership or S corporation. Instead, they can report this credit directly on line 1s of Part III of [Form 3800, General Business Credit](https://www.irs.gov/forms-pubs/about-form-3800 "About Form 3800, General Business Credit"). ### Tax exempt and government organizations: Claim the credit with elective pay To claim the credit for your organization through [elective pay](https://www.irs.gov/credits-deductions/elective-pay-and-transferability "Elective pay and transferability"), you must notify the seller in writing that you intend to claim via elective pay. Otherwise, the seller can claim the credit if they clearly disclose to you the amount of the credit allowable. However, a seller that claims the credit may be willing to install the eligible property at a lower upfront cost to you by passing its tax savings to your organization. ### Special rules The portion of the credit for business or investment use of refueling property is treated as a general business credit carried from the Form 8911 to the Form 3800 and subject to the rules applicable to the general business credit. The portion of the credit for personal use of refueling property cannot exceed the excess of the regular tax liability reduced by certain allowable credits over the tentative minimum tax (if any) for the taxable year as determined on Form 6251. The basis of any refueling property for which a credit is taken must be reduced by the amount of the credit. The credit is subject to recapture if the property stops qualifying within 3 full years from the placed-in-service date. ## Laws and guidance - [Treasury, IRS issue guidance on the Alternative Fuel Vehicle Refueling Property Credit](https://www.irs.gov/newsroom/treasury-irs-issue-guidance-on-the-alternative-fuel-vehicle-refueling-property-credit "Treasury, IRS issue guidance on the Alternative Fuel Vehicle Refueling Property Credit") - [NPRM: Alternative Fuel Vehicle Refueling Property Credit](https://www.federalregister.gov/public-inspection/2024-20748/alternative-fuel-vehicle-refueling-property-credit "Proposed rule: Alternative Fuel Vehicle Refueling Property Credit") - [Notice 2024-64, Modification of Notice 2024-20 PDF](https://www.irs.gov/pub/irs-drop/n-24-64.pdf "N-2024-64") - [Notice 2024-20, Guidance on Satisfying Geographical Requirements of the Section 30C Alternative Fuel Vehicle Refueling Property Credit](https://www.irs.gov/irb/2024-07_IRB "Internal Revenue Bulletin: 2024-07") - [Treasury, IRS issue guidance on the Qualified Alternative Fuel Vehicle Refueling Property Credit](https://www.irs.gov/newsroom/treasury-irs-issue-guidance-on-the-qualified-alternative-fuel-vehicle-refueling-property-credit "Treasury, IRS issue guidance on the Qualified Alternative Fuel Vehicle Refueling Property Credit") ## Related - [FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)](https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb "FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)") - [Frequently asked questions regarding eligible census tracts for purposes of the Alternative Fuel Vehicle Refueling Property Credit under § 30C](https://www.irs.gov/credits-deductions/frequently-asked-questions-regarding-eligible-census-tracts-for-purposes-of-the-alternative-fuel-vehicle-refueling-property-credit-under-section-30c "Frequently asked questions regarding eligible census tracts for purposes of the alternative fuel vehicle refueling property credit under Section 30c") - [Appendix A – 2015 Census Tract Boundary GEOIDs PDF](https://www.irs.gov/pub/irs-drop/appendix-a-list-of-2015-census-tract-boundary-30c-eligible-tracts-v2-1-4-2024.pdf "Appendix A list of 2015 census tract boundary 30c eligible tracts") - [Appendix B – 2020 Census Tract Boundary GEOIDs PDF](https://www.irs.gov/pub/irs-drop/appendix-b-list-of-2020-census-tract-boundary-30c-eligible-tracts-v2-1-4-2024.pdf "Appendix B list of 2020 census tract boundary 30C eligible tracts") - [Refueling Infrastructure Tax Credit](https://www.anl.gov/esia/refueling-infrastructure-tax-credit "Refueling Infrastructure Tax Credit") - [Refueling Infrastructure Tax Credit: FAQ](https://www.anl.gov/esia/refueling-infrastructure-tax-credit-faq "Refueling Infrastructure Tax Credit: FAQ") - [Credits and Deductions Under the Inflation Reduction Act of 2022](https://www.irs.gov/credits-and-deductions-under-the-inflation-reduction-act-of-2022 "Credits and deductions under the Inflation Reduction Act of 2022") - [About Form 8911, Alternative Fuel Vehicle Refueling Property Credit](https://www.irs.gov/forms-pubs/about-form-8911 "About Form 8911, Alternative Fuel Vehicle Refueling Property Credit")
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