Federal Income Tax Treatment of Workplace Electric Vehicle Charging as a Fringe Benefit

June 30, 2016

The availability of workplace electric vehicle charging infrastructure is important to increasing the adoption of electric vehicles in the United States. Employers who offer workplace charging as a benefit to employees have indicated that their workforces have responded favorably to charging station installation.  However, employers currently face a federal tax uncertainty regarding whether free or discounted workplace charging constitutes a taxable fringe benefit.

The Georgetown Climate Center has released an issue brief that analyzes the federal income tax treatment of workplace electric vehicle charging as a fringe benefit. The issue brief examines the current statutory and regulatory framework governing the tax treatment of fringe benefits and describes actions that policymakers could take to provide clarity to employers who provide complimentary workplace charging to their workforces.

Download the brief using the link below:

GCC_TaxConsiderationsforWorkplaceCharging_June2016_0.pdf