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// TAX CREDIT & INCENTIVES 11 MIN READ • JULY 2026

IRS Section 30C Alternative Fuel Tax Credit: 2026 EV Charger Guide

Prepared by Independent Oregon Electrical Partners & Advisory Group
⚡ BLUF & TAX CREDIT SUMMARY

Under IRS Code Section 30C, homeowners who install a qualified Level 2 EV charging station in eligible census tracts can claim a federal tax credit equal to 30% of total hardware and installation labor expenses (up to $1,000 max) using IRS Form 8911. When combined with Pacific Power's $500 cash-back rebate, Central Oregon homeowners can offset over 70% of total turn-key installation costs.

1. Eligible Installation Expenses Covered Under 30C

  • Level 2 EVSE Hardware (Tesla Wall Connector, ChargePoint, Emporia, Grizzl-E)
  • Licensed Electrician Labor Charges
  • Circuit Breaker & Electrical Panel Capacity Upgrades
  • Conduit, Wire, and Receptacle Materials
  • Deschutes County / City of Bend Trade Permit Fees
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Stack $500 Pacific Power Rebate + 30% Federal Tax Credit

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TECHNICAL SCHEMATIC DIAGRAM
NEC CODE COMPLIANT
Main Breaker Panel 60A Double Pole Dedicated 240V 6 AWG THHN Copper in Metal Conduit Level 2 EVSE Charger 48A Hardwired Output 11.52 kW Charge Rate Sub-Zero Thermal Gasket Deschutes County Permitted

Figure 1: 3-Step Incentive Stacking Workflow for Pacific Power Rebate & 30C Tax Credit

2. Census Tract Eligibility Rules

Under Inflation Reduction Act (IRA) revisions, the 30C tax credit applies to installations located in non-urban or low-income census tracts. Most single-family residential areas in Central Oregon qualify. Consult your tax professional when filing IRS Form 8911.

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