District of Columbia Code
Subchapter VII - Tax on Corporations and Financial Institutions
§ 47–1807.11. Tax on corporations — Credits — Alternative fuel vehicle conversion credit

(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).
(Feb. 26, 2015, D.C. Law 20-155, § 7072(c), 61 DCR 9990.)
For temporary (90 days) addition of this section, see § 7082(c) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) addition of this section, see § 7072(c) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) addition of this section, see § 7072(c) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).

Structure District of Columbia Code

District of Columbia Code

Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Chapter 18 - Income and Franchise Taxes

Subchapter VII - Tax on Corporations and Financial Institutions

§ 47–1807.01. Tax on corporations — Definitions

§ 47–1807.02. Tax on corporations — Levy and rates

§ 47–1807.02a. Tax on corporations — Transfer of surtax to Convention Center Authority. [Repealed]

§ 47–1807.03. Tax on corporations — Financial institutions included. [Repealed]

§ 47–1807.04. Tax credit to qualified businesses for wages to qualified employees; exceptions

§ 47–1807.05. Reduction of tax credit for insurance premiums; exceptions

§ 47–1807.06. Tax credit for income that includes rent charged to licensed, nonprofit child development center; exceptions

§ 47–1807.07. Employer-assisted home purchase tax credit

§ 47–1807.08. Tax credit for corporations that provide an employee paid leave to serve as an organ or bone marrow donor

§ 47–1807.09. Job growth tax credit

§ 47–1807.10. Tax on corporations — Credits — Alternative fuel infrastructure credit

§ 47–1807.11. Tax on corporations — Credits — Alternative fuel vehicle conversion credit

§ 47–1807.12. Tax on corporations and financial institutions — Credits — Tax credit for farm to food donations. [Repealed]

§ 47–1807.13. Wheelchair-accessible vehicle tax credit. [Repealed]

§ 47–1807.14. Retailer property tax relief credit

§ 47–1807.15. Tax on corporations and financial institutions - Credits -Tax credit for food donations. [Repealed]