Expenses incurred to purchase and maintain charging equipment for business vehicles can be deductible provided the equipment is used exclusively for business purposes. The expense is considered an ordinary and necessary cost of operating your business fleet. Proper documentation including receipts, installation records, and a clear allocation between personal and business use is essential. In some cases, the cost may need to be capitalized and depreciated over time rather than expensed in full. It is advisable to review current IRS guidelines and consult with a tax professional to determine the correct treatment of these expenditures.