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The Wyden proposal – which was retained in the fiscal cliff bill – mandated that a “qualified” vehicle would have to be capable of achieving a speed of 45 miles per hour or greater – so that low-speed, non-highway vehicles (such as 3-wheeled golf carts) would not be eligible.The modified credit is for purchase after December 31, 2011 and before January 1, 2014.Previously, a tax credit for the purchase of electric motorcycles were contained in Section 30.During Committee consideration of tax extenders, Senator Wyden offered an amendment to modify 30D to include electric motorcycles, while capping the credit for two-or-three wheel vehicles at 00 (the same level as the Section 30 credit).Commercial installations can also claim a 30% tax credit up to a total of ,000 for any EVSE installed on commercial property.For an example of the 2012 tax form 8911 government publication in PDF format, titled “Alternative Fuel Vehicle Refueling Property Credit”, go to this website link and click on the PDF instructions for form 8911 at: Instructions.html?

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The 30C credit is a technology-neutral incentive for consumer and business investment in infrastructure to support vehicles that run on alternatives to oil.The American Taxpayer Relief Act of 2012 included legislation that favored electric vehicles and reinstated an Alternative Fuel Infrastructure federal tax credit for the purchase of electric vehicle supply equipment, that originally expired on December 31, 2011.The federal tax extension has been made retroactive from December 31, 2011, so anyone that has purchased and installed EVSE during 2012 for their home use can now claim a 30% deduction up to a maximum of ,000 when they file their 2012 tax return.Additionally, Section 104 changes the law to allow non-refundable credits including the 30C and 30D credits, to offset Alternative Minimum Tax liability. Chris Hickling Edison Electric Institute | Director, Government Relations p: (202) 508-5051 | c: (571) 283-9461 | [email protected]” Finally, here are some Frequently Asked Questions (FAQ) about the Alternative Fuel Vehicle Refueling Property federal tax credit (Disclaimer: The FAQ below represents the best information NEVA has at the time. Question: If a property owner decides to install charging stations at multiple locations, are they eligible for multiple tax credits up to the K max for “each” commercial location (00 max for each residential location) or an aggregate total of k/K for “all” locations combined?

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index Of First Row=200&sort Column=sort Order&value=&criteria=&results Per Page=25&is Descending=true The EVSE tax extension, as well as a two-wheel and three-wheel EV tax credit modification, were noted by the Director of Government Relations at the Edison Electric Institute: “…American Taxpayer Relief Act of 2012.Both of these provisions were also included in the Senate Finance Committee-passed tax extenders bill.

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