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Internal Revenue Code, § 30C. Alternative Fuel Vehicle Refueling Property Credit

I.R.C. § 30C(a) Credit Allowed
There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent of the cost of any qualified alternative fuel vehicle refueling property placed in service by the taxpayer during the taxable year.
I.R.C. § 30C(b) Limitation
The credit allowed under subsection (a) with respect to all qualified alternative fuel vehicle refueling property placed in service by the taxpayer during the taxable year at a location shall not exceed—
I.R.C. § 30C(b)(1)
$30,000 in the case of a property of a character subject to an allowance for depreciation, and
I.R.C. § 30C(b)(2)
$1,000 in any other case.
I.R.C. § 30C(c) Qualified Alternative Fuel Vehicle Refueling Property
For purposes of this section, 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—
I.R.C. § 30C(c)(1)
paragraph (1) of section 179A(d) did not apply to property installed on property which is used as the principal residence (within the meaning of section 121) of the taxpayer, and
I.R.C. § 30C(c)(2)
only the following were treated as clean-burning fuels for purposes of section 179A(d):
I.R.C. § 30C(c)(2)(A)
Any fuel at least 85 percent of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquified natural gas, liquefied petroleum gas, or hydrogen.
I.R.C. § 30C(c)(2)(B)
Any mixture—
I.R.C. § 30C(c)(2)(B)(i)
which consists of two or more of the following: biodiesel (as defined in section 40A(d)(1)), diesel fuel (as defined in section 4083(a)(3)), or kerosene, and
I.R.C. § 30C(c)(2)(B)(ii)
at least 20 percent of the volume of which consists of biodiesel (as so defined) determined without regard to any kerosene in such mixture.
I.R.C. § 30C(c)(2)(C)
Electricity.
I.R.C. § 30C(d) Application With Other Credits
I.R.C. § 30C(d)(1) Business Credit Treated As Part Of General Business Credit
So much of the credit which would be allowed under subsection (a) for any taxable year (determined without regard to this subsection) that is attributable to property of a character subject to an allowance for depreciation shall be treated as a credit listed in section 38(b) for such taxable year (and not allowed under subsection (a)).
I.R.C. § 30C(d)(2) Personal Credit
The credit allowed under subsection (a) (after the application of paragraph (1)) for any taxable year shall not exceed the excess (if any) of—
I.R.C. § 30C(d)(2)(A)
the regular tax liability (as defined in section 26(b)) reduced by the sum of the credits allowable under subpart A and section 27, over
I.R.C. § 30C(d)(2)(B)
the tentative minimum tax for the taxable year.
I.R.C. § 30C(e) Special Rules
For purposes of this section—
I.R.C. § 30C(e)(1) Reduction In Basis
For purposes of this subtitle, the basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit so allowed (determined without regard to subsection (d)).
I.R.C. § 30C(e)(2) Property Used By Tax-Exempt Entity
In the case of any qualified alternative fuel vehicle refueling property the use of which is described in paragraph (3) or (4) of section 50(b) and which is not subject to a lease, the person who sold such property to the person or entity using such property shall be treated as the taxpayer that placed such property in service, but only if such person clearly discloses to such person or entity in a document the amount of any credit allowable under subsection (a) with respect to such property (determined without regard to subsection (d)). For purposes of subsection (d), property to which this paragraph applies shall be treated as of a character subject to an allowance for depreciation.
I.R.C. § 30C(e)(3) Property Used Outside United States Not Qualified
No credit shall be allowable under subsection (a) with respect to any property referred to in section 50(b)(1) or with respect to the portion of the cost of any property taken into account under section 179.
I.R.C. § 30C(e)(4) Election Not To Take Credit
No credit shall be allowed under subsection (a) for any property if the taxpayer elects not to have this section apply to such property.
I.R.C. § 30C(e)(5) Recapture Rules
Rules similar to the rules of section 179A(e)(4) shall apply.
I.R.C. § 30C(e)(6) Reference
For purposes of this section, any reference to section 179A shall be treated as a reference to such section as in effect immediately before its repeal.
I.R.C. § 30C(f) Regulations
The Secretary shall prescribe such regulations as necessary to carry out the provisions of this section.
I.R.C. § 30C(g) Termination
This section shall not apply to any property placed in service after December 31, 2020.
(Added by Pub. L. 109-58, title XIII, Sec. 1342(a), Aug. 8, 2005, 119 Stat. 594; and amended by Pub. L. 109-135, title IV, Sec. 402(k), 412(d), Dec. 21, 2005, 119 Stat. 2577; Pub. L. 110-172, Sec. 6(b), Dec. 29, 2007, 121 Stat. 2473 Pub. L. 110-343, Div. B, Sec. 207, Oct. 3, 2008, 122 Stat. 3765; Pub. L. 111-5, Div. B, title I, Sec. 1123(a), 1142(b)(3), 1144(b)(2), Feb. 17, 2009, 123 Stat. 115; Pub. L. 111-312, Sec. 711, Dec. 17, 2010, 124 Stat. 3296; Pub. L. 112-240, title IV, Sec. 402(a), Jan. 2, 2013, 126 Stat. 240; Pub. L. 113-295, Div. A, title I, Sec. 161(a), Div. A, title II, Sec. 218(b), Sec. 221(a)(34)(B), Dec. 19, 2014, 128 Stat. 4010; Pub. L. 114-113, Div. Q, title I, Sec. 182(a); Pub. L. 115-123, Div. D, title I, Sec. 40404(a), Feb. 9, 2018, 132 Stat. 64; Pub. L. 115-141, Div. U, title IV, Sec. 401(b)(3), Mar. 23, 2018, 132 Stat. 348; Pub. L. 116-94, Div. Q, title I, Sec. 125, Dec. 20, 2019.)
BACKGROUND NOTES
AMENDMENTS
2019 — Subsec. (g). Pub. L. 116-94, Div. Q, Sec. 125(a), amended subsec. (g) by substituting “December 31, 2020” for “December 31, 2017”.
2018 - Subsec. (e). Pub. L. 115-141, Sec. 401(b)(3), amended subsec. (e) by striking paragraph (6) and redesignating paragraph (7) as paragraph (6). Before being struck, par. (6) read as follows:
“(6) Special Rule For Property Placed In Service During 2009 And 2010.— In the case of property placed in service in taxable years beginning after December 31, 2008, and before January 1, 2011 —
“(A) in the case of any such property which does not relate to hydrogen—
“(i) subsection (a) shall be applied by substituting “50 percent” for “30 percent”,
“(ii) subsection (b)(1) shall be applied by substituting “$50,000” for “$30,000”, and
“(iii) subsection (b)(2) shall be applied by substituting ‘$2,000' for ‘$1,000' and
“(B) in the case of any such property which relates to hydrogen, subsection (b)(1) shall be applied by substituting “$200,000” for “$30,000”.”
Subsec. (g). Pub. L. 115-123, Sec. 40404(a), amended subsec. (g) by substituting ‘‘December 31, 2017’’ for ‘‘December 31, 2016’’.
2014 - Subsec. (e)(1). Pub. L. 113-295, Div. A, Sec. 218(b), amended par. (1). Before amendment, it read as follows:
2015 - Subsec. (g). Pub. L. 114-113, Div. Q, amended subsec. (g) by substituting “December 31, 2016” for “December 31, 2014”.
2014 - Subsec. (e)(1). Pub. L. 113-295, Div. A, Sec. 218(b), amended par. (1). Before amendment, it read as follows:
“(1) Basis Reduction.— The basis of any property shall be reduced by the portion of the cost of such property taken into account under subsection (a).”
Subsec. (e)(7). Pub. L. 113-295, Div. A, Sec. 221(a)(34)(B), amended subsec. (e) by adding par. (7).
Subsec. (g). Pub. L. 113-295, Div. A, Sec. 161(a), amended subsec. (g) by substituting “placed in service after December 31, 2014.” for “placed in service—(1) in the case of property relating to hydrogen, after December 31, 2014, and (2) in the case of any other property, after December 31, 2013.”
2013 - Subsec. (g)(2). Pub. L. 112-240, Sec. 402(a), amended par. (2) by substituting “December 31, 2013” for “December 31, 2011”.
2010 - Subsec. (g)(2). Pub. L. 111-312, Sec. 711(a), amended par. (2) by substituting “December 31, 2011” for “December 31, 2010”.
2009 - Subsec. (d)(2)(A). Pub. L. 111-5, Div. B, Sec. 1142(b)(3), amended subpar. (A) by striking “, 30,”.
Subsec. (d)(2)(A). Pub. L. 111-5, Div. B, Sec. 1144(b)(2), amended subpar. (A) by substituting “section 27” for “sections 27 and 30B”.
Subsec. (e)(6). Pub. L. 111-5, Div. B, Sec. 1123(a), amended subsec. (e) by adding par. (6).
2008 - Subsec. (c)(2)(C). Pub. L. 110-343, Div. B, Sec. 207(b), amended par. (2) by adding subpar. (C).
Subsec. (g)(2). Pub. L. 110-343, Div. B, Sec. 207(a), amended par. (2) by substituting “December 31, 2010” for “December 31, 2009”.
2007 - Subsec. (b). Pub. L. 110-172, Sec. 6(b)(1), amended subsec. (b) by substituting “The credit allowed under subsection (a) with respect to all qualified alternative fuel vehicle refueling property placed in service by the taxpayer during the taxable year at a location shall not exceed—” for “The credit allowed under subsection (a) with respect to any alternative fuel vehicle refueling property shall not exceed--” in the matter preceding par. (1).
Subsec. (c). Pub. L. 110-172, Sec. 6(b)(2), amended subsec. (c). Before amendment, it read as follows:
“Qualified Alternative Fuel Vehicle Refueling Property
“(1) In. General.—Except as provided in paragraph (2), the term “qualified alternative fuel vehicle refueling property” has the meaning given to such term by section 179A(d), but only with respect to any fuel--
“(A) at least 85 percent of the volume of which consists of 1 or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen, or
“(B) any mixture of biodiesel (as defined in section 40A(d)(1)) and diesel fuel (as defined in section 4083(a)(3)), determined without regard to any use of kerosene and containing at least 20 percent biodiesel.
“(2) Residential Property.— In the case of any property installed on property which is used as the principal residence (within the meaning of section 121) of the taxpayer, paragraph (1) of section 179A(d) shall not apply.”
2005 - Subsec. (d)(2)(A). Pub. L. 109-135, Sec. 412(d), amended subpar. (A) by substituting “regular tax liability (as defined in section 26(b))” for “regular tax”.
Subsec. (e)(2). Pub. L. 109-135, Sec. 402(k), amended par. (2) by adding a sentence at the end.
EFFECTIVE DATE OF 2019 AMENDMENTS
Amendments by Pub. L. 116-94, Div. Q, Sec. 125, applicable to property placed in service after December 31, 2017.
EFFECTIVE DATE OF 2018 AMENDMENTS
Amendment by Pub. L. 115-141, Sec. 401(b)(3), effective March 23, 2018.
Sec. 401(e) of Pub. L. 115-141, Div. U, provided the following Savings Provision:
“(e) General Savings Provision With Respect To Deadwood Provisions.—If—
“(1) any provision amended or repealed by the amendments made by subsection (b) or (d) applied to—
“(A) any transaction occurring before the date of the enactment of this Act,
“(B) any property acquired before such date of enactment, or
“(C) any item of income, loss, deduction, or credit taken into account before such date of enactment, and
“(2) the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by such subsection) affect the liability for tax for periods ending after such date of enactment,
“nothing in the amendments or repeals made by this section shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment.”
Amendment by Pub. L. 115-123, Sec. 40404(a), effective for property placed in service after December 31, 2016.
EFFECTIVE DATE OF 2015 AMENDMENT
Amendment by Pub. L. 114-113, Div. Q, Sec. 182(a), effective for property placed in service after December 31, 2014.
EFFECTIVE DATE OF 2014 AMENDMENTS
Amendment by Pub. L. 113-295, Div. A, Sec. 161(a), effective for property placed in service after December 31, 2013.
Amendment by Pub. L. 113-295, Div. A, Sec. 218(b), effective as if included in the provision of the Energy Tax Incentives Act of 2005 [Pub. L. 109-58, Sec. 1342] to which it relates [Effective for property placed in service after December 31, 2005 in taxable years ending after such date].
Amendment by Pub. L. 113-295, Div. A, Sec. 221(a)(34)(B), effective on the date of the enactment of this Act [Enacted: Dec. 19, 2014].
EFFECTIVE DATE OF 2013 AMENDMENTS
Amendment by Sec. 402(a) of Pub. L. 112-240 effective for property placed in service after December 31, 2011.
EFFECTIVE DATE OF 2010 AMENDMENTS
Amendment by Sec. 711(a) of Pub. L. 111-312 effective for property placed in service after December 31, 2010.
EFFECTIVE DATE OF 2009 AMENDMENTS
Amendment by Sec. 1123(a) of Div. B of Pub. L. 111-5 effective for taxable years beginning after December 31, 2008.
Amendment by Sec. 1142(b)(3) of Div. B of Pub. L. 111-5 effective for vehicles acquired after date of the enactment of this Act [Enacted: Feb. 17, 2009].
Amendment by Sec. 1144(b)(2) of Div. B of Pub. L. 111-5 effective for taxable years beginning after December 31, 2008.
EFFECTIVE DATE OF 2008 AMENDMENTS
Amendments by Sec. 207 of Div. B of Pub. L. 110-343 effective for property placed in service after the date of the enactment of this Act [Enacted: Oct. 3, 2008], in taxable years ending after such date.
EFFECTIVE DATE OF 2007 AMENDMENTS
Amendments by Sec. 6(b) of Pub. L. 110-172 effective as if included in the provisions of the Energy Policy Act of 2005 [Pub. L. 109-58, Sec. 1342] to which it relates [Effective for property placed in service after December 31, 2005 in taxable years ending after such date].
EFFECTIVE DATE OF 2005 AMENDMENTS
Amendment by Sec. 402(k) of Pub. L. 109-135 effective as if included in the provisions of the Energy Policy Act of 2005 [Pub. L. 109-58, Sec. 1342] to which it relates [Effective for property placed in service after December 31, 2005 in taxable years ending after such date].
Amendment by Sec. 412(d) of Pub. L. 109-135 effective on the date of the enactment of this Act [Enacted: Dec. 21, 2005].
EFFECTIVE DATE
Effective for property placed in service after December 31, 2005 in taxable years ending after such date.