Electric Transportation: Claim Your Credits
Claim the Tax Credits for Electric School Buses & EV Chargers
The eligibility deadlines have passed for the electric vehicles and EV charging infrastructure energy tax credits.
See resources and free support opportunities for school districts that have met these deadlines and are planning to claim the credits.
Explore examples of schools that have received checks.
Tax Credits for Electric School Buses and other Clean Commercial Vehicles
School districts can claim the energy tax credit (Sec. 45W) for electric school buses, white fleet, and certain electric landscaping equipment purchased through qualified manufacturers.
School districts that have acquired qualifying vehicles and pre-filed by Sept 30, 2025 are entitled to claim the tax credit.
The tax credit is based on 30% of cost or incremental cost, whichever is lesser, up to $40,000.
Available for electric school buses and other clean commercial vehicles from qualified manufacturers.
A vehicle is considered “acquired” as of the date a written binding contract is entered into and a payment has been made – even if the school does not physically possess the vehicle yet.
Pre-filing in the Energy Credits Online (ECO) portal must have been completed by Sept 30, 2025.
Districts are entitled to claim the credit once they physically possess the vehicle (“place into service”).
This tax credit can be combined with tax-exempt grants and forgivable loans. Read more here.
Additional Information:
IRS: FAQs for for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, and 179D
Alliance for Electric School Buses: Federal Tax Credit Resources
Alliance for Electric School Buses: Tax Credits & Elective Payment for Electric School Buses - 45W Tax Credit for a Qualified Commercial Clean Vehicle
Tax Credits for Electric Vehicle Charging Equipment
School districts can claim the energy tax credit (Sec. 30C) for electric vehicle (EV) charging equipment installed at qualifying locations.
School districts that have met this deadline are entitled to claim the tax credit.
The tax credit is available for electric vehicle charging equipment placed into service at eligible locations by June 30, 2026.
Reimbursements may be 6% of the EV charging equipment cost (up to $100,000 per charger) or, if Prevailing Wage and Apprenticeship requirements are met, 30% of the EV charging equipment cost (up to $100,000 per charger).
The charging equipment must be installed in a low-income or non-urban census tract.
Check your eligibility: U.S. Department of Energy 30C Tax Credit Eligibility Locator
This tax credit can be combined with tax-exempt grants and forgivable loans. Read more here.
Additional Information:
IRS: FAQs for for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, and 179D
WRI Electric School Bus Initiative: All About Electric School Bus Tax Credits - Tax Credit for Alternative Fuel Refueling Property (Section 30C)
WRI Electric School Bus Initiative: Section 30C Electric School Bus Tax Credit Explainer
Alliance for Electric School Buses: Federal Tax Credit Resources
Alliance for Electric School Buses: Tax Credits & Elective Payment for Electric School Buses - 30C Tax Credit for Alternative Fuel Vehicle Refueling Property
Webpage: Lead a Successful Elective Pay Process
Schools claim federal energy tax credits through Elective Pay. Understand the process and explore resources tailored for schools to avoid common mistakes and maximize cash reimbursements.
Resources for Claiming Electric Transportation Tax Credits
Resource Hub: Electrification Coalition Resources (Electrification Coalition)
See resources for claiming 45W and 30C tax credits, including annotated tax forms and decision-making flow charts to understand required tax forms.
Page: All About Electric School Bus Tax Credits - Process for claiming elective payment for electric school bus-related tax credits (WRI Electric School Bus Initiative)
Understand the process for claiming 45W and 30C tax credits.
Fact Sheet: Tax Credits & Elective Payment for Electric School Buses - How to Claim Elective Payment for the 30C Tax Credit (Alliance for Electric School Buses)
Understand the process for claiming the 30C tax credit.
Additional Resources for Tax-Filing Support
We Build Progress & Lawyers for Good Government (L4GG) Monthly Elective Pay Office Hours
Thursday, July 9 at 1pm ET
We Build Progress and L4GG host monthly office hours on Elective Pay. Share your clean energy project project plans, talk through roadblocks, and ask your questions.
Internal Revenue Service (IRS) Monthly Elective Pay Office Hours
Wednesday, July 15 at 1pm ET
The IRS hosts monthly office hours dedicated to Elective Pay and energy tax credits. Attend to ask your questions. See dates scheduled through 2026.
L4GG has launched the Elective Pay Sprint Hub to help entities maximize energy tax credits while they are still available. Complete the intake form and receive assistance for your project.
Share your Elective Pay-eligible transportation project with us to be featured here next!
Questions? Reach out to us at: info@undauntedk12.org.
The information on this page represents our best understanding of certain tax provisions for general informational purposes only and is not itself tax guidance. Please consult qualified tax professionals about your specific circumstances and refer to guidance issued by the IRS for detailed information on the rules associated with energy tax credits, elective pay, and other relevant tax provisions.