Here are the requirements for the credit:
"To qualify for the credit, the property must be used to store or dispense clean-burning fuel or to recharge electric motor vehicles.
In addition, the property must:
- Be placed in service during the tax year
- Have original use that began with the taxpayer
- Be used primarily in the U.S. and U.S. territories
- Be in an eligible census tract (as of January 1, 2023)
- If for business or investment use, be depreciable property
- If for personal use, be installed on property used as a main home
As of January 1, 2023, the definition of qualified property includes charging stations for 2- and 3-wheeled electric vehicles (for use on public roads) and includes bidirectional charging equipment."
For more information, see the link below:
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