The term 'qualified alternative fuel vehicle refueling property' has the same meaning as the term 'qualified clean-fuel vehicle refueling property' would have under section 179A if.
(c) Qualified alternative fuel vehicle refueling propertyįor purposes of this section- (1) In general (1) $100,000 in the case of any such item of property of a character subject to an allowance for depreciation, and The credit allowed under subsection (a) with respect to any single item of qualified alternative fuel vehicle refueling property placed in service by the taxpayer during the taxable year shall not exceed.
There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent (6 percent in the case of property of a character subject to depreciation) of the cost of any qualified alternative fuel vehicle refueling property placed in service by the taxpayer during the taxable year. Alternative fuel vehicle refueling property credit (a) Credit allowed Jump To: Source Credit Future Amendments Miscellaneous References In Text Amendments Effective Date Savings Provision §30C.