H.B 2234, enacted in April 2021, created a 3¢/kWh tax on electric vehicle charging at public, for-profit charging stations. The tax will go into action on January 1, 2024. For taxable years beginning after December 31, 2023, electric vehicle owners can apply for a tax credit against these charges. The maximum amount of credit is equal to the registration fees for the electric vehicle(s) paid during the same tax year: $100 for fully electric vehicles and $30 for hybrid vehicles. If a taxpayer's tax liability is less than the amount of credit due, the excess credit may be carried forward for up to 5 years.
| Technologies: | Passenger Electric Vehicles, Neighborhood Electric Vehicles, Medium-Duty Electric Vehicles, Heavy-Duty Electric Vehicles |
| Sectors: | |
| Parameters: | The incentive has a minimum of $100.00 |
| Technologies: | Plug-in Electric Hybrid Vehicles |
| Sectors: | |
| Parameters: | The incentive has a minimum of $30.00 |
| Name: | H.B. 2234 |
| Date Enacted: | 04/22/2021 |
| Effective Date: | 01/01/2024 |
| Name: | Statute 68-6510 |
| Date Enacted: | 11/01/2021 |
| Effective Date: | 01/01/2024 |
| Name: | Statute 68-6504 |
This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.
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