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U.S. Department Of The Treasury, IRS Release Guidance To Build Out U.S. Clean Vehicle Charging Infrastructure

12 Mar 2024 | Abstracted from US Treasury Department

"The credit may be claimed by individuals for home electric vehicle charging and other refueling equipment and by businesses. The credit with respect to any single item of property is limited to $100,000 for business property, and $1,000 for personal property.

"the IRA added a requirement that qualified property must be placed in service in an eligible census tract. An eligible census tract is any population census tract that is a low-income community or that is not an urban area."



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