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EV Federal Tax Incentives List
This page lists federal tax credits, loans and grants for electric vehicles and electric vehicle supply equipment (EVSE), along with related emissions programs and two non-federal credit systems: ZEV credits and LEED points. Status is as of October 2026.
The One Big Beautiful Bill Act (OBBBA, Public Law 119-21), signed July 4, 2025, ended the federal EV purchase credits and the EV charger credit. Several grant programs have since been paused, redesigned or taken to court.
Programs at a Glance
| Program | Status | Key Date |
|---|---|---|
| Clean vehicle credits (30D, 25E, 45W) | Ended | Acquired by Sept 30, 2025 |
| Charger credit (30C) | Ended | In service by June 30, 2026 |
| ATVM loans | Replaced (Energy Dominance Financing) | Jan 22, 2026 |
| Airport ZEV pilot | Active | Pre-applications due Nov 1 |
| VALE | Active | AIP-funded |
| Clean Ports | Active, awards under way | Competitions closed |
| DERA grants | Active | 2026 notice Oct 7, 2026 |
| Clean Agriculture | Not verified | - |
| Clean Construction | Not verified | - |
| Clean School Bus | Paused, being redesigned | RFI Feb 19, 2026 |
| Clean Cities and Communities | Active | - |
| EV charging on federal property | Not verified | - |
| Alternative fuel corridors | Not verified | - |
| NEVI formula funds | Active under court order | Final judgment Jan 2026 |
| CFI grants | Paused, in litigation | No FY2026 funding notice |
| ZEV credits | In litigation | Appeal filed Sept 14, 2026 |
| LEED points | Non-federal | - |
Vehicle and Charging Tax Credits
Clean Vehicle Credits (Sections 30D, 25E and 45W)
The federal clean vehicle credits ended for vehicles acquired after September 30, 2025. A vehicle counts as acquired if there was a written binding contract and a payment by that date; delivery after September 30, 2025 still qualifies. Nothing replaced them at the federal level.
- New clean vehicle credit (Section 30D): up to $7,500. The point-of-sale transfer to dealers ended with the credit.
- Previously-owned clean vehicle credit (Section 25E): up to $4,000.
- Commercial clean vehicle credit (Section 45W): up to $7,500, or $40,000 for vehicles over 14,000 pounds.
Before 2023, the qualified plug-in electric vehicle credit ranged from $2,500 to $7,500, based on battery capacity and gross vehicle weight rating, and phased out for each manufacturer after it sold 200,000 qualifying vehicles. The Inflation Reduction Act replaced it with the clean vehicle credits above.
See: Inflation Reduction Act of 2022
Alternative Fuel Vehicle Refueling Property Credit (Section 30C)
The credit for EV chargers and other alternative fueling equipment ended for property placed in service after June 30, 2026. Property placed in service by that date is still claimed on 2026 returns using Form 8911. Nothing replaced it.
The rates that applied: for businesses, 6% of cost (30% if prevailing wage and apprenticeship requirements were met), capped at $100,000 per item; for individuals, 30% capped at $1,000. Property had to be in an eligible census tract (low-income or non-urban). See EV Charging Infrastructure Tax Credits.
Manufacturing Loans
Advanced Technology Vehicles Manufacturing (ATVM) Loan Program
The ATVM Loan Program, run by the DOE Loan Programs Office, offered direct loans for up to 30% of the cost of re-equipping, expanding or establishing US manufacturing facilities that produce qualified advanced technology vehicles (ATVs), ATV components or alternative fuel infrastructure, including associated hardware and software.
- Qualified ATVs: light-duty or ultra-efficient vehicles that meet specified federal emission standards and fuel economy requirements.
- Ultra-efficient vehicles: fully closed compartment vehicles designed to carry at least two adult passengers that achieve at least 75 miles per gallon on gasoline or diesel, as gasoline or diesel hybrids, or as fully electric vehicles.
- Qualified components: designed for ATVs and installed to meet ATV performance requirements, as determined by the U.S. Department of Energy (DOE).
Status: The Loan Programs Office is now the Office of Energy Dominance Financing. On January 22, 2026, DOE de-obligated more than $29.9 billion of loans made under the prior administration and revised another $53.6 billion, out of $104 billion total. New priorities are nuclear, coal, oil and gas, critical minerals, grid, and manufacturing and transportation.
Airport Programs
Zero Emissions Airport Vehicle and Infrastructure Pilot Program
The Federal Aviation Administration (FAA) program funds up to 50% of the cost for public-use airports to acquire ZEVs and install or modify infrastructure for them. Grants cover airport-owned, on-road vehicles used only for airport purposes. Vehicles and infrastructure must meet the FAA Airport Improvement Program requirements, including Buy American requirements.
Priority goes to applicants in nonattainment areas as defined by the Clean Air Act, and to projects with the most emissions reduced per dollar spent.
Status: Active and funded through the Airport Improvement Program (AIP). The FAA updated the program brochure in March 2026. Pre-applications are due November 1 each year.
Voluntary Airport Low Emission (VALE) Program
VALE reduces ground-level emissions at commercial service airports in designated ozone and carbon monoxide nonattainment and maintenance areas. Funding comes through the Airport Improvement Program and the Passenger Facility Charges program.
Status: Active (AIP-funded).
EPA Clean Diesel and Clean Vehicle Programs
Several U.S. Environmental Protection Agency (EPA) programs reduce diesel exhaust emissions. Each encourages proper operations and maintenance, emissions-reducing technologies and cleaner fuels. OBBBA rescinded unobligated Inflation Reduction Act funds in several EPA programs, including Clean Ports and Clean Heavy-Duty Vehicles; the Clean Heavy-Duty Vehicles grants are closed.
Ports Initiative and Clean Ports Program
An incentive-based program that encourages port authorities and terminal operators to retrofit and replace older diesel engines with new technologies. Funding goes to port authorities and public entities to help them overcome barriers to cleaner diesel technologies and strategies.
Status: The EPA Clean Ports Program made 51 grants totaling about $3 billion, and those awards are being carried out. Competitions are closed, and OBBBA rescinded unobligated port funds.
Diesel Emissions Reduction Act (DERA) Grants
DERA grants fund retrofitting or replacing older diesel equipment. EPA announced the 2026 national funding notice on October 7, 2026, with about $180 million. The deadline is reported as January 22, 2027. The notice does not mention zero-emission vehicles specifically.
Clean Agriculture
A voluntary program covering agricultural equipment and vehicles operated by farmers, ranchers and agribusinesses.
Clean Construction
A voluntary program covering construction equipment and vehicles.
Clean School Bus
EPA's school bus efforts began as a public-private partnership that reduced children's exposure to diesel exhaust by limiting school bus idling, adding pollution reduction technologies, improving route logistics and switching to clean fuels.
Status: The EPA Clean School Bus Program is paused and being redesigned.
- About $2.7 billion of the $5 billion authorized for FY2022-2026 was awarded before 2025.
- On February 19, 2026, EPA announced a revamp and opened a Request for Information (RFI) on biofuel, CNG, LNG and hydrogen buses.
- EPA said it will not award funds from the 2024 rebate round.
- EPA has said a 2026 funding notice is planned; its release has not been confirmed.
Infrastructure and Coordination Programs
Clean Cities and Communities Coalition Network
Nearly 100 volunteer coalitions work locally to advance affordable, domestic transportation fuels and technologies, with the stated mission of supporting US economic, environmental and energy security. Coalitions build public/private partnerships that promote alternative and renewable fuels, idle reduction, fuel economy improvements and emerging transportation technologies. The network also coordinates technical assistance projects and maintains databases and websites.
Status: Active under the same name. The program is now housed in DOE's Transportation Technologies Office, under the Office of Critical Minerals and Energy Innovation.
EV Charging on Federal Property
The U.S. General Services Administration (GSA) or any federal agency may install EVSE at federal facilities, directly or through a vendor contract, for employees and others authorized to park there. Users reimburse the agency for EVSE procurement, installation and use.
GSA must report to Congress by December 2018 and annually for 10 years after on EVSE installed by GSA, EVSE installation requests from other agencies and the status of those requests.
Separately, the federal fleet zero-emission vehicle requirements under Executive Order 14057 ended when that order was revoked on January 20, 2025 by Executive Order 14148. GSA rescinded its zero-emission fleet bulletin (FMR B-2023-55) on April 17, 2025.
National Alternative Fuel Corridors
The U.S. Department of Transportation (DOT) has designated plug-in electric vehicle charging and hydrogen, propane and natural gas fueling corridors along major highways. DOT took nominations from state and local officials and worked with industry stakeholders.
DOT updates and redesignates the corridors within five years of establishment and every five years after. Each round includes a report identifying charging and fueling infrastructure, analyzing standardization needs for fuel providers and purchasers, and restating the goal of strategic infrastructure deployment in the corridors by the end of 2020.
Related funding: National Electric Vehicle Infrastructure (NEVI) formula funds for corridor charging are active under a January 2026 court judgment (Washington v. DOT); FY2026 was the last formula year. Charging and Fueling Infrastructure (CFI) grant payments are paused and in litigation. The Infrastructure Investment and Jobs Act authorization expired September 30, 2026, and a continuing resolution runs to December 11, 2026. See EV Charging Infrastructure Tax Credits for details.
ZEV Credits and LEED Points
ZEV Credits
Automakers earn credits by selling zero emission cars and trucks. Credits per vehicle depend on drivetrain type and electric range. From 2018 on:
- Plug-in hybrids, which drive only partly on electricity, earn 0.4 to 1.3 credits per vehicle sold.
- Battery electric and fuel cell vehicles earn one to four credits, based on range.
ZEV states as originally listed: California, Connecticut, Colorado, Hawaii, Maine, Maryland, Massachusetts, New Jersey, New York, North Carolina, Oregon, Pennsylvania, Rhode Island, Vermont and Washington.
Status: California's waivers for Advanced Clean Cars II (ACC II), Advanced Clean Trucks (ACT) and Omnibus NOx were revoked by Congressional Review Act resolutions signed June 12, 2025. On September 2, 2026, the U.S. District Court for the District of Columbia ordered EPA to restore their prior status; EPA appealed to the D.C. Circuit on September 14, 2026. Several states have since delayed or dropped the ZEV sales requirements:
- Enforcement discretion: Maryland (model years 2027-2028), Massachusetts and New York (model years 2026-2027), Oregon (model year 2026), Vermont (through December 31, 2026).
- Washington paused portions of its rules. Minnesota ended the requirements after model year 2025. Maine reverted to federal standards in 2026.
- Nevada and Connecticut did not adopt ACC II.
- No delay reported: New Jersey, Colorado and Rhode Island.
See ZEV Credits & EV Tax Credits.
LEED Points
A building earns one LEED point for green vehicles by meeting two requirements:
- Preferred parking: 5% of all parking spaces reserved for green vehicles, spread evenly across the lot (for example, half in short-term and half in long-term parking). Projects may instead offer green vehicles a 20% parking discount, posted clearly and consistently.
- Charging: EVSE-equipped spaces must provide Level 2 charging or greater (minimum 208 volts) and be connected to take part in a demand-response program, which encourages off-peak charging and lowers charging cost.
Sources
- IRS: Credits for new clean vehicles and previously-owned clean vehicles
- NJBIA: IRS FAQ on expiring clean energy tax credits and deductions
- RSM: OBBBA changes to clean energy tax credits
- IRS: Instructions for Form 8911
- IRA Tracker: DOE restructures loans through the Office of Energy Dominance Financing
- Greenberg Traurig: DOE guidance for Energy Dominance Financing
- FAA: Airport Zero Emissions Vehicle and Infrastructure Pilot Program
- EPA: Clean Ports Program
- EPA: Clean Heavy-Duty Vehicles Program
- EPA: 2026 DERA national funding opportunity
- Advanced BioFuels USA: DERA application deadline listing
- EPA: Path forward to revamp the Clean School Bus Program
- DOE: Clean Cities and Communities contacts
- Federal Register: GSA rescinds FMR Bulletin B-2023-55
- Congressional Research Service: NEVI and CFI programs (June 2026)
- Washington v. DOT order (January 23, 2026)
- COMTO: Surface transportation extension
- DTN: EPA appeals court ruling that restored EV waivers
- Coltura: Gas car phase-out states
Related Coverage
- EV Charging Infrastructure Tax Credits
- Advanced Manufacturing Production Tax Credit
- Inflation Reduction Act of 2022
- Bipartisan Infrastructure Law
- State EV Laws & Initiatives
- EV Clean Cities Coalition List
- ZEV Credits & EV Tax Credits
- New Electric Vehicle Tax Credit