Serving Washington State & NW
Section 30C EV Charging Cost-Basis Study
Cost Allocation for Completed EV Charging Projects
The Section 30C Alternative Fuel Vehicle Refueling Property Credit remains relevant for qualifying EV charging property placed in service on or before June 30, 2026.
Although the credit is no longer available for later installations, project owners may still be completing their current-year tax reporting, credit-transfer documentation, and post-credit depreciation schedules.
A properly prepared study can establish:
- Qualified cost basis by charging port
- Allocation of shared electrical infrastructure
- Treatment of charging-dedicated civil and installation costs
- Supportable allocation of engineering, permitting, and other indirect costs
- Section 30C credit-related basis reduction
- Remaining depreciable basis by applicable MACRS recovery period
Documentation-Based Analysis
Section 30C cost allocation should be based on the subject project’s actual records—not generalized project percentages.
The analysis may include review of:
- Construction contracts and change orders
- General-ledger and fixed-asset records
- Equipment and vendor invoices
- Charger schedules and serial numbers
- Electrical one-line diagrams
- Civil and site plans
- Commissioning and placed-in-service records
- Development and indirect-cost documentation
- Project photographs
- Ownership and site-lease information
Shared and indirect costs are included only when supported by accounting records and reasonably traceable to qualifying charging property.
Census Tract and Project Requirements
Section 30C eligibility depends upon the actual location of the charging property within an eligible Census Tract. The project must also satisfy the applicable ownership, placed-in-service, and tax requirements.
The 30% business credit rate generally requires compliance with prevailing-wage and apprenticeship requirements. These legal and tax determinations should be confirmed by the taxpayer’s CPA or tax counsel.
Independent Project Review
Each engagement is evaluated independently. Prior internal studies, preliminary models, or portfolio assumptions may provide useful background, but the final analysis is based on the actual subject project and its supporting records.
The objective is to provide a clear and defensible cost-basis study suitable for CPA review, credit-transfer diligence, and potential IRS examination.
Current-Year Section 30C Assignments
Assignments are accepted for qualifying EV charging projects placed in service on or before June 30, 2026, where the owner is completing:
- Section 30C credit documentation
- Credit-transfer support
- Qualified-basis determination
- Post-credit depreciation classification
- Current-year federal tax reporting
Contact
For a preliminary project review, please provide the project address, placed-in-service date, charging-port count, total capitalized cost, ownership entity, and available construction-cost records.
David Hahn, ASA, CVA, CCIM, CM&AA, MAFF, MBA