Electric Vehicle (EV) and Fuel Cell Electric Vehicle (FCEV) Manufacturing Tax Credit

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Qualified advanced energy projects are eligible for a 30% tax credit for project investments to reequip, expand, or establish certain manufacturing facilities. Credits cannot be allocated to projects located in census tracts where projects have been previously allocated. A qualifying advanced energy project includes, but is not limited to, projects that reequip, expand, or establish a manufacturing or industrial facility for the production or recycling of light-, medium-, and heavy-duty EVs, FCEVs, EV charging stations, and hydrogen fueling stations. Additional terms apply.

(Reference Public Law 117-169 and 26 U.S. Code 48C)

Point of Contact
U.S. Internal Revenue Service
Phone: (800) 829-1040