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

Something Missing?

Email the Technical Response Service or call 800-254-6735.

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
http://www.irs.gov/