EV Credits for CA Robotics Delivery Fleets
With California pushing for zero-emission last-mile delivery, startups deploying autonomous EV fleets including robots, e-bikes, and electric vans may now qualify for generous state-level tax credits .
This blog breaks down what California EV incentives are available, how your robotics or AI startup can benefit, and how to structure your claim for maximum tax efficiency.
What’s New ?
California is expanding its Zero-Emission Vehicle (ZEV) tax credits to include:
- Autonomous delivery robots
- AI-driven electric carts and bikes
- Electric vans used for local logistics
- SaaS or marketplace platforms operating EV fleets
Under new updates to the California Vehicle Code and CA Rev & Tax Code §23630, qualifying businesses can offset a portion of their CA Franchise or Personal Income Tax liability.
Qualifying Criteria
To be eligible for the CA Zero-Emission Fleet Credit, the startup must:
- Be a California-based entity (LLC, C-Corp, S-Corp, or Sole Proprietor)
- Purchase or lease new zero-emission vehicles (ZEVs) for delivery/logistics
- Use vehicles primarily for California operations
- Maintain ZEV usage records for 3+ years
- Have vehicles listed with a valid VIN or unique CA DMV robot identifier
Example: Claiming the Credit
BotDash Inc., an LA-based AI delivery startup, purchases 15 ZEV bots at $12,000 each.
- Cost Basis: $180,000
- CA ZEV Credit Rate: 30%
- Tax Credit: $54,000
BotDash applies the $54,000 credit against their 2025 CA Franchise Tax liability using Form 3540 (expected update).
If only $30,000 is used, the remaining $24,000 may be carried forward up to 6 years.
Key Forms and Codes
| Item | Reference |
|---|---|
| CA Tax Code | §23630 (ZEV Credit) |
| Federal Ref | IRC §30D (clean vehicle credit) |
| CA Claim Form | Form 3540 |
| Schedule K-1 | For pass-through to partners/shareholders |
| Proof Needed | VIN/Serials, DMV/ZEV registration, delivery logs |
Can Startups Lease Instead of Buy?
Yes, leased ZEVs may also qualify if the lease term exceeds 36 months, and the startup is the primary operator. The credit is typically based on the total lease value or cost incurred in the year of acquisition.
Federal and State Credit Coordination
If you’re claiming IRC §30D at the federal level:
- You must reduce the CA credit by the federal amount claimed if it overlaps.
- Document separation of business-use percentage and delivery purpose for accurate allocation.
Compliance Checklist for 2025
- Register Vehicles
Ensure all bots or EVs are registered in CA and titled under your business. - Maintain Logs
Keep mileage and delivery data (e.g., via your SaaS platform). - File the Credit
Submit CA Form 3540 with your 2025 return (Form 100, 540, or 565). - Disclose on K-1
Pass credit info to partners/shareholders if applicable. - Audit Proofing
Archive lease agreements, purchase invoices, DMV records, and route logs for at least 6 years.
Conclusion
If your robotics or logistics startup is going electric in California, don’t miss this ZEV credit opportunity . With proper planning and records, your fleet could slash state taxes while staying compliant and green.
Call to Action
Want to make the most of EV credits and other California tech incentives?
Let’s ensure you’re not leaving money on the table.
Anshul Goyal, CPA EA FCA is a licensed Certified Public Accountant in the United States, an Enrolled Agent authorized to represent clients before the IRS, and a cross-border tax expert helping founders, logistics startups, and SaaS platforms with CA and federal tax credits.
Book a tax planning session with Anshul Goyal
Disclaimer
This blog is intended for informational purposes only and does not constitute legal or tax advice. Consult a qualified CPA or legal advisor before taking tax positions. All guidance is current as of the 2025 tax year.
FAQs
- Can electric scooters and autonomous delivery carts qualify?
Yes, if they are registered in CA and used for commercial delivery by your startup. - Do I need to own the vehicles?
No, long-term leases (36+ months) qualify too, if your business operates them. - Can I use this credit along with federal EV incentives?
Yes, but you must coordinate to avoid duplication. We help structure this. - Can individuals or gig drivers claim the credit?
No. It’s only for businesses with delivery/logistics operations in California. - Is there a cap on the credit?
Yes, the total CA credit per entity may be capped at $200,000/year depending on 2025 updates.
About Our CPA
Anshul Goyal, CPA EA FCA has over a decade of experience helping founders, AI ventures, and logistics tech firms optimize their U.S. and California taxes. He specializes in compliance, entity structuring, and tax credits for high-growth businesses.