Nema 14-50 installation location / garage | Page 2

I believe it follows the interpretation of what qualifies as a fueling property. I am not a tax advisor. In the past, I knew that a circuit and outlet (e.g. a 14-50) did not qualify as a refueling property for vehicles running on alternative fuel. (Only the government could come up with such a term.) The circuit and outlet would be considered structural components. A plugged EVSE does not qualify as it is not considered permanent at the point (location) where the vehicle is being charged.

Qualified property for refueling vehicles with alternative fuels

Qualified alternative fuel vehicle refueling properties are any property (other than a building or its components) that is used for any of the following tasks.

  • Store or dispense any alternative fuel (defined below) other than electricity into the fuel tank of a fuel-powered motor vehicle, but only when the storage or dispensing is at the point where the fuel is delivered into that tank.
  • Charging an electric vehicle, but only if the charging property is at the point where the vehicle is being charged.

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