WASHINGTON — The Biden administration is moving to clarify how homeowners and businesses can receive lucrative tax credits for installing electric vehicle chargers.

A rule proposed Wednesday by the Treasury Department would make credits worth up to $1,000 for individuals and $100,000 for businesses available for each EV charger that is installed. If finalized, the new rule would be especially valuable to businesses that plan to install multiple chargers and would be eligible for significant credits to offset the expense.

“In order to help more Americans go electric, we need to make sure they can charge their EVs where they live, work and shop — from inner-city neighborhoods to rural areas,” said John Podesta, White House senior adviser for international climate policy. The 2022 Inflation Reduction Act is expanding charging access by saving families and businesses up to 30% off the cost of installing EV chargers.

The proposal follows guidance issued in January that made tax credits for installing EV chargers available in two-thirds of the country. The guidance responded to a directive from Congress in the climate law to ensure that the credits for EV chargers are limited to low-income or non-urban areas.

Treasury chose an expansive definition for census tracts covered by those terms to include two-thirds of the country. The guidance issued in January did not address exactly which parts of an EV charging installation are eligible for the credit. The plan announced Wednesday again opts for an expansive definition — targeting individual charging ports rather than a single credit for a multiport installation.

Advocates have said the tax credits could play a significant role in expanding use of EVs and reducing pollution from the transportation sector, the single-largest source of U.S. climate-warming emissions.

“We appreciate the Treasury’s movement on this important incentive, which will help ensure that Americans can benefit from the electric vehicle” provisions of the 2022 climate law, said Katherine García, director of the Sierra Club’s Clean Transportation for All program.

With other EV provisions in the climate law and the 2021 bipartisan infrastructure law, “this charging incentive will accelerate the transition to clean vehicles, create good-paying jobs and help our nation meet our climate and clean-air goals,’’ she said.

Congress approved $7.5 billion in the 2021 infrastructure law to meet President Joe Biden’s goal to build a national network of 500,000 publicly available chargers by 2030. The public charging ports, along with a network of private ports, are crucial to efforts to encourage drivers to move away from gasoline-powered cars and trucks that contribute to global warming.

As of late last month, the U.S. has over 192,000 publicly available charging ports, the Transportation Department said — more than double the number in January 2021 when Biden took office.

The new tax credit will be particularly valuable to communities living near warehouses; they are often exposed to toxic vehicle pollution from gas-powered delivery trucks that pass through their neighborhoods every day, Garcia said.

“One of the great things about driving an EV is that drivers can charge while their vehicle is parked, rather than adding another errand to their busy day,’’ said Albert Gore, executive director of the advocacy group Zero Emission Transportation Association and son of former Vice President Al Gore.

The alternative-fuel vehicle tax credit, known as “30C” for its location in the U.S. tax code, is designed to provide an incentive for individuals and businesses to build charging infrastructure in homes, businesses and retail locations.

“By issuing this proposed rule, Treasury and the IRS are beginning to provide the regulatory certainty needed to move these investments forward,’’ Gore said.