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D.C. Code § 47-1806.13

Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (a)

Beginning with the taxable year after December 31, 2013, through the taxable year ending December 31, 2026, there shall be allowed against the tax imposed by § 47-1806.03 a credit in the amount of 50% of the equipment and labor costs directly attributable to the cost to convert a motor vehicle licensed in the District that operates on petroleum diesel or petroleum derived gasoline to a motor vehicle that operates on an alternative fuel, not to exceed $19,000 per vehicle.

# (b)

The credit claimed under this section in any one tax year may not exceed the taxpayer’s tax liability under § 47-1806.03 for that year. The credit shall not be refundable.

# (c)

For the purposes of this section, the term “alternative fuel” shall have the same meaning as provided in § 47-1806.12(f)(1).

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (40 sections)
  1. 47-1804.07 · Amount.
  2. 47-1805.01 · Returns — Forms.
  3. 47-1805.02 · Returns — Persons required to file.
  4. 47-1805.03 · Returns — Filing.
  5. 47-1805.04 · Returns — Divulgence of information.
  6. 47-1805.05 · Returns — Certification by Qualified High Technology…
  7. 47-1805.02a · Combined reporting required.
  8. 47-1805.02b · Transition from the Joyce method of apportionment to the…
  9. 47-1806.01 · Tax on residents and nonresidents — “Taxable income”…
  10. 47-1806.02 · Tax on residents and nonresidents — Personal exemptions.
  11. 47-1806.03 · Tax on residents and nonresidents — Imposition and rates.
  12. 47-1806.04 · Tax on residents and nonresidents — Credits — In general.
  13. 47-1806.05 · Tax on residents and nonresidents — Credits — Campaign…
  14. 47-1806.06 · Tax on residents and nonresidents — Credits — Property…
  15. 47-1806.07 · Tax on residents and nonresidents — Reduction of top rate…
  16. 47-1806.08 · Tax on residents and nonresidents; credits; targeted…
  17. 47-1806.09 · Tax on residents and nonresidents; credits; lower income,…
  18. 47-1806.10 · Income averaging — Employment discrimination.
  19. 47-1806.11 · Tax on residents and nonresidents — Credits — Energy…
  20. 47-1806.12 · Tax on residents and non-residents — Credits — Alternative…
  21. 47-1806.13 · Tax on residents and non-residents — Credits — Alternative…
  22. 47-1806.14 · Tax on residents and nonresidents — Credits — Tax credit…
  23. 47-1806.15 · Keep child care affordable tax credit.
  24. 47-1806.16 · Tax on residents and nonresidents - Credits - Tax credit…
  25. 47-1806.17 · Child tax credit.
  26. 47-1806.04a · Public outreach for earned income tax credit.
  27. 47-1806.08a · Tax on residents and nonresidents — Credits — Targeting…
  28. 47-1806.08b · Tax on residents and nonresidents — Refund of credit.
  29. 47-1806.08c · Tax on residents and nonresidents — Credits — Targeted…
  30. 47-1806.08d · Tax on residents and nonresidents — Credits — Targeted…
  31. 47-1806.08e · Tax on residents and nonresidents — Credits — Targeted…
  32. 47-1806.08f · Tax on residents and nonresidents — Credits — Targeted…
  33. 47-1806.08g · Tax on residents and nonresidents — Credits — Targeted…
  34. 47-1806.09a · Tax on residents and nonresidents; credits; lower income,…
  35. 47-1806.09b · Tax on residents and nonresidents; credits; lower income,…
  36. 47-1806.09c · Tax on residents and nonresidents; credits; lower income,…
  37. 47-1806.09d · Tax on residents and nonresidents; credits; lower income,…
  38. 47-1806.09e · Tax on residents and nonresidents; credits; lower income,…
  39. 47-1806.09f · Tax on residents and nonresidents; credits; lower income,…
  40. 47-1807.01 · Tax on corporations — Definitions.
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