Alternative Fuel Infrastructure Tax Credit

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Beginning January 1, 2023, fueling equipment for natural gas, propane, hydrogen, electricity, E85, or diesel fuel blends containing a minimum of 20% biodiesel installed through December 31, 2032, is eligible for a tax credit of 30% of the cost or 6% in the case of property subject to depreciation, not to exceed $100,000. Permitting and inspection fees are not included in covered expenses. Consumers who purchase qualified residential fueling equipment prior to December 31, 2032, may receive a tax credit of up to $1,000.

Eligible fueling equipment must be installed in locations that meet the following census tract requirements:

  • A population census tract where the poverty rate is at least 20%; or

  • Metropolitan and non-metropolitan area census tract where the median family income is less than 80% of the state medium family income level.

Eligible projects must also meet apprenticeships and prevailing wage requirements.

(Reference 26 U.S. Code 30D and Public Law 117-169)

Point of Contact
U.S. Internal Revenue Service
Phone: (800) 829-1040
http://www.irs.gov/