The Clean Vehicle Credit comes with income limitations for who can claim it. Eligibility is based on the lesser of your modified adjusted gross income (MAGI) for the year that the new clean vehicle was placed in service or for the preceding year. The limits are:
if your filing status is Married Filing Jointly: Your MAGI can’t exceed $300,000
if your filing status is Head of Household: Your MAGI can’t exceed $225,000
if your filing status is Single or Married Filing Separately: Your MAGI can’t exceed $150,000
The qualified energy-saving equipment covered by the Residential Clean Energy Credit includes:
solar-powered equipment that generates electricity or heats water
solar power storage equipment with a capacity of at least 3 kilowatt hours (kWh) is required.
qualifying installation and labor costs
The tax credit doesn't apply for systems that you lease or for systems that you use to heat a swimming pool or hot tub.
This tax credit is non-refundable. It can offset your income tax liability dollar-for-dollar, but any excess credit won’t be refunded.
However, if the credit exceeds your tax liability for the year, you can deduct the unused portion in future years so long as the credit remains in effect
This credit is 30% of the cost of 1) the EV charging port, 2) components and parts that are essential to the operation of the charging port, and 3) labor for constructing and installing the charger, up to $1,000.
A credit in the same amount is also available for energy storage associated with the home charger."