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D.C. Code § 47-1807.11

Tax on corporations — 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 § 47-1807.02 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 § 47-1807.02 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. 47-1806.08d · Tax on residents and nonresidents — Credits — Targeted…
  2. 47-1806.08e · Tax on residents and nonresidents — Credits — Targeted…
  3. 47-1806.08f · Tax on residents and nonresidents — Credits — Targeted…
  4. 47-1806.08g · Tax on residents and nonresidents — Credits — Targeted…
  5. 47-1806.09a · Tax on residents and nonresidents; credits; lower income,…
  6. 47-1806.09b · Tax on residents and nonresidents; credits; lower income,…
  7. 47-1806.09c · Tax on residents and nonresidents; credits; lower income,…
  8. 47-1806.09d · Tax on residents and nonresidents; credits; lower income,…
  9. 47-1806.09e · Tax on residents and nonresidents; credits; lower income,…
  10. 47-1806.09f · Tax on residents and nonresidents; credits; lower income,…
  11. 47-1807.01 · Tax on corporations — Definitions.
  12. 47-1807.02 · Tax on corporations — Levy and rates.
  13. 47-1807.03 · Tax on corporations — Financial institutions included.
  14. 47-1807.04 · Tax credit to qualified businesses for wages to qualified…
  15. 47-1807.05 · Reduction of tax credit for insurance premiums; exceptions.
  16. 47-1807.06 · Tax credit for income that includes rent charged to…
  17. 47-1807.07 · Employer-assisted home purchase tax credit.
  18. 47-1807.08 · Tax credit for corporations that provide an employee paid…
  19. 47-1807.09 · Job growth tax credit.
  20. 47-1807.10 · Tax on corporations — Credits — Alternative fuel…
  21. 47-1807.11 · Tax on corporations — Credits — Alternative fuel vehicle…
  22. 47-1807.12 · Tax on corporations and financial institutions — Credits —…
  23. 47-1807.13 · Wheelchair-accessible vehicle tax credit.
  24. 47-1807.14 · Retailer property tax relief credit.
  25. 47-1807.15 · Tax on corporations and financial institutions - Credits…
  26. 47-1807.02a · Tax on corporations — Transfer of surtax to Convention…
  27. 47-1807.51 · Definitions.
  28. 47-1807.52 · Job growth tax credit.
  29. 47-1807.53 · Job growth tax credit eligibility.
  30. 47-1807.54 · Job growth tax credit application, approval, and…
  31. 47-1807.55 · Job growth tax credit administration.
  32. 47-1807.56 · Rules.
  33. 47-1807.61 · Definitions.
  34. 47-1807.62 · Wheelchair-accessible vehicle tax credit.
  35. 47-1807.63 · Wheelchair-accessible vehicle tax credit eligibility.
  36. 47-1807.64 · Wheelchair-accessible vehicle tax credit application,…
  37. 47-1807.65 · Wheelchair-accessible vehicle tax credit administration.
  38. 47-1807.66 · Rules.
  39. 47-1808.01 · Tax on unincorporated businesses — Definition.
  40. 47-1808.02 · Tax on unincorporated businesses — Definitions.
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