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D.C. Code § 47-1808.11

Tax on unincorporated businesses — 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 § 47-1808.03 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.

# (b)

The credit claimed under this section in any one tax year may not exceed the taxpayer’s tax liability under § 47-1808.03 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. 47-1807.53 · Job growth tax credit eligibility.
  2. 47-1807.54 · Job growth tax credit application, approval, and…
  3. 47-1807.55 · Job growth tax credit administration.
  4. 47-1807.56 · Rules.
  5. 47-1807.61 · Definitions.
  6. 47-1807.62 · Wheelchair-accessible vehicle tax credit.
  7. 47-1807.63 · Wheelchair-accessible vehicle tax credit eligibility.
  8. 47-1807.64 · Wheelchair-accessible vehicle tax credit application,…
  9. 47-1807.65 · Wheelchair-accessible vehicle tax credit administration.
  10. 47-1807.66 · Rules.
  11. 47-1808.01 · Tax on unincorporated businesses — Definition.
  12. 47-1808.02 · Tax on unincorporated businesses — Definitions.
  13. 47-1808.03 · Tax on unincorporated businesses — Levy and rates.
  14. 47-1808.04 · Tax on unincorporated businesses — Exemption.
  15. 47-1808.05 · Tax on unincorporated businesses — Persons liable for…
  16. 47-1808.06 · Partnerships.
  17. 47-1808.07 · Tax credit.
  18. 47-1808.08 · Tax credit for unincorporated businesses that provide an…
  19. 47-1808.09 · Job growth tax credit.
  20. 47-1808.10 · Tax on unincorporated business — Credits — Alternative…
  21. 47-1808.11 · Tax on unincorporated businesses — Credits — Alternative…
  22. 47-1808.12 · Tax on unincorporated businesses — Credits — Tax credit…
  23. 47-1808.13 · Wheelchair-accessible vehicle tax credit.
  24. 47-1808.14 · Retailer property tax relief credit.
  25. 47-1808.15 · Tax on unincorporated businesses - Credits - Tax credit…
  26. 47-1808.03a · Tax on unincorporated businesses — Transfer of surtax to…
  27. 47-1808.06a · Taxation of limited liability companies.
  28. 47-1809.01 · Tax on estates and trusts — Residency definitions.
  29. 47-1809.02 · Tax on estates and trusts — Effect of residence or situs…
  30. 47-1809.03 · Tax on estates and trusts — Imposition.
  31. 47-1809.04 · Tax on estates and trusts — Computation.
  32. 47-1809.05 · Tax on estates and trusts — Net income.
  33. 47-1809.06 · Tax on estates and trusts — Beneficiary taxable year.
  34. 47-1809.07 · Tax on estates and trusts — Revocable trusts.
  35. 47-1809.08 · Tax on estates and trusts — Income for benefit of grantor.
  36. 47-1809.09 · Tax on estates and trusts — “In discretion of grantor”…
  37. 47-1809.10 · Tax on estates and trusts — Employees’ trusts.
  38. 47-1810.01 · Purpose of chapter.
  39. 47-1810.02 · Allocation and apportionment of District and non-District…
  40. 47-1810.03 · Distribution, apportionment, or allocation of income or…
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