IRC §30C · investment credit

Section 30C: selling the Alternative Fuel Vehicle Refueling Property Credit

The credit for EV chargers and alternative-fuel refuelling property ended on 30 June 2026. Business owners who placed property in service before then can still sell the credit for that year.

Verified 11 Oct 2026 · IRS Form 8911, Alternative Fuel Vehicle Refueling Property Credit

Who earns it and how it is measured

The credit is a percentage of the cost of qualified alternative fuel vehicle refueling property, including EV charging, placed in service during the tax year^[1]. The property must be in an eligible census tract (a low-income or non-urban tract).

For business (depreciable) property the credit is 6% of cost, or 30% where the prevailing wage and apprenticeship requirements are met, capped at $100,000 per item^[1].

The end date

The credit does not apply to property placed in service after 30 June 2026^[1]. Property placed in service on or before that date still earns the credit for the tax year it was placed in service, and that credit can still be transferred on that year’s original return.

Selling it

Only the business portion of the credit, the part treated as a general business credit, is transferable^[2]. Personal-use credits cannot be sold.

1. Register the property for the transfer election^[3], at least 120 days before the return’s due date^[4].
2. Claim on Form 8911^[5] and report the transfer on Form 3800, Part III, column (f)^[6].
3. Attach the transfer election statement to an original, timely return^[7].

What buyers ask for on a §30C deal: the census-tract evidence; invoices for each item and the per-item cap calculation; the placed-in-service date; and prevailing wage and apprenticeship records for the 30% rate. Small §30C credits are often bundled: a buyer may want several sites in one agreement.

Frequently asked questions

Is the §30C credit determined on the placed-in-service date?

Yes. The credit is for property placed in service during the tax year^[1], so the placed-in-service date decides both the year and whether the property beat the 30 June 2026 cut-off.

What is the difference between personal and depreciable property for §30C?

Depreciable (business) property earns 6% or 30% with a $100,000 cap per item; other property is capped at $1,000^[1]. Only the business credit can be transferred^[2].

Market price

No credit-specific price is published for §30C; across the market, most transferable credits sold for 80 to 96 cents per dollar in 2026; large, insured, investment-grade deals near the top and small uninsured deals near the bottom.^{[Cenet Capital]}

Market estimate, not an offer. Prices move with buyer demand, deal size, seller credit quality, insurance and foreign-entity exposure. Run your own figures in the Credit Value Estimator, or compare every published report on the prices page.

Deadlines for §30C

1. 30 Jun 2026
   §30C ends for property placed in service after this date

   No §30C credit for refuelling or charging property placed in service after 30 June 2026.