{"data":{"id":"us-dc/d.c.-code-47-1806.13","jurisdiction":"us-dc","citation":"D.C. Code § 47-1806.13","heading":"Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit.","body":"(a)\nBeginning 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 § 47-1806.03 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, not to exceed $19,000 per vehicle.\n\n(b)\nThe credit claimed under this section in any one tax year may not exceed the taxpayer’s tax liability under § 47-1806.03 for that year. The credit shall not be refundable.\n\n(c)\nFor the purposes of this section, the term “alternative fuel” shall have the same meaning as provided in § 47-1806.12(f)(1).","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter VI. Tax on Residents and Nonresidents."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1806.13","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"687b9f2c22c47d9acb9fb551b4bda9ab1b2fbb5b9c3da0759ca006987d0a4df3","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1806.12","next":"us-dc/d.c.-code-47-1806.14"},"notice":"GroundRules: Original legal text. Not legal advice."}