With the “One Big Beautiful Bill Act” signed, numerous key EV and charging tax credits are now set to expire, including the Alternative Fuel Vehicle Property Tax Credit (30C), Commercial Clean Vehicle Credit (45W), New Clean Vehicle Credit (30D), and Used Clean Vehicle Credit (25E). If you are planning to purchase an EV or charging station, now is the time to act to secure your tax credit funding!
Changes to key EV and charging tax credits include:
| Tax Credit | Who’s It For? | Eligible Project(s) | Changes Under the One Big Beautiful Bill Act |
| Alternative Fuel Vehicle Refueling Property Tax Credit (30C) | Consumers, fleets, and prospective charging sitehosts | EV charging infrastructure placed in rural or underserved communities | Charging infrastructure must be placed into service by June 30, 2026 |
| Commercial Clean Vehicle Credit (45W) | Fleet operators (both public and private) | Purchase and deployment of a light-, medium-, or heavy-duty EV | Vehicle must be purchased and a nominal down payment made by Sept 30, 2025 |
| New Clean Vehicle Credit (30D) | Consumers | Purchase of a new, qualified EV | Vehicle must be purchased and a nominal down payment made by Sept 30, 2025 |
| Used Clean Vehicle Credit (25E) | Consumers | Purchase of a used EV with an MSRP of $25,000 or less | Vehicle must be purchased by September 30, 2025 |
What do “in service” and "nominal down payment" mean?
For the 30C tax credit, chargers must be “in service” (rather than “purchased by”) the date. This means charging equipment would need to be purchased and in use by June 30, 2026. For 30D and 45W, vehicles must be purchased, but do not necessarily need to be “in service” by September 30 to claim the credit. Instead, a written binding contract and a payment (a nominal down payment is acceptable) are needed by September 30, 2025.
Now is the time to act to secure your tax credit!
- Fleet Electrification Planning – Free fleet analysis using our DRVE Tool to identify cost-effective EV and charging strategies, based on your fleet data.
- Vehicle Procurement Support – Access to available vehicle stock via our Drive EV Fleets Offerings page.
- Elective Pay Guidance and Tax Forms – Annotated tax forms and decision tree to help you maximize your tax credit claims.
- EV Tax Credits Are Ending: What You Need to Know and What Comes Next – Webinar discussing the implications of the tax credit phase-out.
Other resources to help consumers claim credits include:
Still have questions about filing for EV and charging tax credits? Email our team at EVFleets@ElectrificationCoalition.org!