Yes, expenses for charging equipment used solely for business purposes can generally be deducted as business expenses. For those operating under Texas LLC filing guidelines, these costs should be categorized under vehicle or equipment expenses. Ensure all related records clearly reflect the business usage of the charging equipment, including invoices, receipts, and logs detailing its use. Accurate documentation will help in claiming these deductions properly and in compliance with tax regulations. Consulting a CPA can further clarify eligibility and proper categorization.