Prevailing Wage and Apprenticeship
Clean Vehicle & Charging Infrastructure
Energy Tax Resource Library
Sections 30D, 25E, 45W and 30C
Clean Vehicle & Charging Infrastructure
These tax benefits were designed to incentivize the purchase of clean vehicles and the investment in charging infrastructure. They were severely curbed by the One Big Beautiful Bill, signed by the President in July of 2025. The clean vehicle incentives are only available if the vehicle was purchased before September 30, 2025. The Section 30C tax credit, designed to encourage in the investment of charging infrastructure is only available if the property is placed in service before June 30, 2026. For more information see "One Big Beautiful Bill Act to Scale Back Clean Energy Tax Credits Under Inflation Reduction Act," (Holland & Knight Alert, June 30, 2025).