Census tracts are statistical subdivisions used by the Census Bureau. They mattered for EV charger tax credits because the IRS used eligible census tracts to decide whether a charging installation could qualify for the federal 30C Tax Credit.
That credit has expired. The IRS says it cannot be claimed for property placed in service after June 30, 2026, so the tract test no longer affects a new installation. It still applies to anyone filing for a charger placed in service on or before that date.
For those filers: the IRS 30C credit page says qualified property had to be installed in a qualifying location, and the Instructions for Form 8911 explain that property placed in service after 2022 had to be in an eligible census tract, with the tract GEOID reported on Schedule A. Check the address, keep the documentation, and ask a tax professional before relying on the credit.
See the Duke Energy EV charger rebate guide for how 30C differs from Duke Energy’s utility credit.
Common questions
- Does the census tract rule still matter for a new EV charger in NC?
- Not for a new installation. The 30C credit cannot be claimed for property placed in service after June 30, 2026, so the location test no longer affects what you can claim. It still matters if you are filing for a charger installed on or before that date.
- My Raleigh or Charlotte charger went in before July 2026. Did it qualify?
- It depends on the census tract, not the city name. The IRS required qualified refueling property to be installed in an eligible census tract, and many urban and suburban addresses did not meet that location test.
- How do I check whether my address was in an eligible tract?
- Use the IRS resources for Form 8911 and the eligible census tract list. Keep the tract GEOID and supporting documentation with your tax records.