Charging Through the Confusion: What’s Really Happening with Clean Transportation Tax Credits

Two federal clean transportation incentive programs, the Commercial Clean Vehicle Credit (45W) and the Alternative Fuel Refueling Property Credit (30C), have upcoming deadlines that businesses should be aware of. Given confusion regarding the incentives, it is important to distinguish the requirements and deadlines of each program. 

The Commercial Clean Vehicle Credit (45W) provides up to $40,000 per commercial clean vehicle acquired before September 30, 2025. Organizations must have a signed binding contract and a payment, such as a down payment or trade-in, made before that date, but vehicles can be delivered after the deadline. Orders need to be finalized in the next year to capture this credit. 

The Alternative Fuel Refueling Property Credit (30C) covers up to 30 percent of the cost of installing EV chargers, hydrogen stations, or other alternative fuel equipment, capped at $100,000 per item. This program expires June 30, 2026. Projects must be in service by the deadline, with construction and utility work completed and the station energized. 

There are also other programs to support clean vehicle and infrastructure projects. For vehicles, opportunities include the Oregon ZERO Fleet rebate, Clean Vehicle Rebate Program, Diesel Emissions Mitigation Grants, federal and state CMAQ grants, and local utility rebates. For infrastructure, programs like the ODOT Community Charging Rebates and ODOE Community Renewable Energy Grant Program can fill gaps. 

For organizations with clean vehicle and infrastructure expansion plans, the key takeaway is that vehicles under 45W must be ordered with binding contracts and payments by September 30, 2025 and infrastructure under 30C must be completed and placed in service by June 30, 2026. Missing either deadline means leaving significant federal support on the table and slowing down the transition to cleaner and cheaper transportation. 

Source: IRS