WASHINGTON, D.C. — U.S. Senator Tom Carper (D-Del.), Chairman of the Senate Environment and Public Works (EPW) Committee and a senior member of the Senate Finance Committee, joined Senators Alex Padilla (D-Calif.), Catherine Cortez Masto (D-Nev.), and 11 other Senators in urging the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) to finalize guidance for and expand access to the 30C Alternative Fuel Vehicle Refueling Property Credit.

The Inflation Reduction Act included an extension of the 30C tax credit, which provides billions of dollars for eligible refueling infrastructure investments such as zero-emission truck stops, intermodal facilities, and warehouses.

Compared to a more restrictive threshold, the recommendations of the letter would expand eligibility to cover an estimated 32 million additional people, including 4.7 million rural residents and 2.1 million people living in poverty. The letter also requests that Treasury Secretary Janet Yellen and IRS Commissioner Daniel Werfel adopt a temporary safe harbor in their guidance, which would protect taxpayers who installed infrastructure over the last year and minimize negative impacts on future investment and planning decisions.

“Effective implementation of Section 30C is critical to realizing the Administration’s goal of deploying 500,000 chargers by 2030 and facilitating the swift decarbonization of our transportation sector,” the Senators wrote.

In addition to Senators Carper, Padilla, and Cortez Masto, the letter is signed by Senators Ben Cardin (D-Md.), Martin Heinrich (D-N.M), Mazie Hirono (D-Hawaii), Tim Kaine (D-Va.), Edward J. Markey (D-Mass.), Jeff Merkley (D-Ore.), Jacky Rosen (D-Nev.), Bernie Sanders (I-Vt.), Debbie Stabenow (D-Mich.), Chris Van Hollen (D-Md.), and Peter Welch (D-Vt.).

BACKGROUND

In 2020 and 2021, Senator Carper introduced legislation that would improve and expand the 30C Alternative Fuel Vehicle Refueling Property Credit. Senator Carper also helped secure and pass into law an extension of the 30C tax credit as part of the Inflation Reduction Act.

The full text of the letter is available here.