Section 30C of the Internal Revenue Code is a tax credit for installing alternative fuel vehicle refueling property, which includes electric vehicle charging stations. 

The tax credit is equal to 30% of the cost of the charging station,  for charging stations placed in service after December 31, 2022. The maximum credit is $100,000 per station for qualified businesses that meet certain criteria related to census, wage and apprenticeship requirements. The tax credit is also refundable and transferable.