 Until 2010 there was a federal tax credit equal to 50% of the cost to buy and install a home-based charging station with a maximum credit of for each station.Businesses qualified for tax credits up to for larger installations.These credits expired on December 31, 2010, but were extended through 2013 with a reduced tax credit equal to 30% with a maximum credit of up to for each station for individuals and up to for commercial buyers.