District of Columbia § 47-1807.11 Tax on corporations — Credits — Alternative fuel vehicle conversion credit.

District of Columbia Statutes

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

District of Columbia § 47-1807.11

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

Ch. 18Income and Franchise Taxes.

Subch. VIITax on Corporations and Financial Institutions.

This text of District of Columbia § 47-1807.11 (Tax on corporations — Credits — Alternative fuel vehicle conversion credit.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 47-1807.11 (2026).

Text

(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) .

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(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) .