Qualified alternative fuel vehicle refueling property includes any property (other than a building or its structural components) used to:
- Store or dispense an alternative fuel used by a motor vehicle if the storage or dispensing is located where you fill the tank.
- Recharge an electric vehicle if the recharging station is located where the vehicle is recharged.
- You placed the refueling property in service during 2025.
- The original use of the property began with you.
- The property is used predominantly in the United States.
- The property must be installed in your main home.
- The property must be located in an eligible census tract.