Extends the alternative fuel refueling property credit through the end of 2032. For property that is subject to depreciation, base credit is 6% up to $100,000 per location; for nondepreciable property, credit rate is 30% up to $100,000 (adjusted for inflation). Credit is eligible for refueling infrastructure only in low income and rural census tracts. If prevailing wages are provided, then depreciable property can claim a 30% credit rate with 20% supplemental rate (50% total). Must also meet certain apprenticing requirements (i.e. 15% of employees are qualified apprentices)

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Federal Agency: Department of the Treasury

Category: Program