The 30C tax credit is the federal Alternative Fuel Vehicle Refueling Property Credit. For homeowners it applied to qualified property used to recharge an electric vehicle at a main home. It is no longer available for new installations.
P.L. 119-21 moved the termination date up from December 31, 2032, and the IRS says the credit cannot be claimed for property placed in service after June 30, 2026. If your charger went in on or before that date, the credit may still be claimable, but the eligible census tract rule still applies and many urban and suburban NC addresses never met it. Start with the official IRS 30C credit page and the Instructions for Form 8911, then confirm the tax result with a tax professional.
For EV charger projects in North Carolina, the 30C credit is separate from Duke Energy’s Charger Prep Credit. The Duke program is a utility incentive for qualifying electrical prep work; 30C is a federal tax credit claimed on a tax return.
See the Duke Energy EV charger rebate guide for how the two programs fit together.
Common questions
- Can I still get the 30C tax credit for a new EV charger?
- No. The IRS says the credit cannot be claimed for alternative fuel vehicle refueling property placed in service after June 30, 2026. Budget a new charger installation without it, and treat any quote that still includes it as out of date.
- I installed my charger before July 2026. Can I still claim it?
- Possibly. The credit still applies to property placed in service on or before June 30, 2026, if the other requirements were met, including the eligible census tract rule. Use Form 8911 and check with a tax professional.
- Why did the 30C credit end early?
- P.L. 119-21 moved the termination date up from December 31, 2032 to June 30, 2026. The same law ended the Section 25D residential solar and battery credit after December 31, 2025.