Public Charging Stations

• Consumers use public charging stations to charge electric vehicles. Infrastructure development initiatives make sure the charging stations are available throughout the country in locations that meet the needs of drivers. Public charging stations make electric vehicles more convenient to drive. The charging stations also ease the concerns of drivers who worry about being too far from home. Drivers can travel for longer distances if public charging stations are available. Tax credits provide incentives to encourage businesses, communities and other entities to assume the cost of installing, maintaining and operating public charging stations in diverse locations. The U.S. Department of Energy promotes the use of alternative fuels by increasing the number of public charging stations.
  
  

Alternative Fuel Infrastructure Tax Credit

• The Alternative Fuel Infrastructure Tax Credit is a federal tax credit applied to costs related to alternative fueling equipment, such as public charging stations for electric vehicles. The tax credit applies to up to 30 to 50 percent of eligible costs up to $30,000 or $50,000, depending on the year the equipment was placed into service. Owners of fueling stations are eligible to apply for the credit for multiple sites. Businesses might file unused infrastructure tax credits as general business tax credits, which the IRS allows businesses to carry backward for one year and forward for 20 years. The IRS Form 8911 and 3800 provide more information about this advantage.
  
  

State Tax Credits

• Businesses that install public charging stations might qualify for the alternative fueling infrastructure tax credits offered by several states, such as Kansas and Louisiana. West Virginia offers a tax credit of 50 percent of allowable costs up to $312,500. The state of Washington offers the Electric Vehicle Battery and Infrastructure Tax Exemptions for the use of public lands to install and operate electric vehicle infrastructure such as public charging stations. State departments of energy and departments of revenue can provide additional information about state and local tax credits.
  
  

Local Incentives

• Local agencies and organizations cannot offer tax credits, but they do offer incentives in the form of grants to businesses that purchase or install public charging stations. For instance, the Houston-Galveston Area Council offers grants to public and private organizations to cover 50 percent of the cost of the purchase and installation of public alternative fueling equipment in the Houston-Galveston area. Houston, like many cities, participates in the national Clean Cities initiative through the Greater Houston Clean Cities Coalition.