{"data":{"id":"us-dc/d.c.-code-47-1808.10","jurisdiction":"us-dc","citation":"D.C. Code § 47-1808.10","heading":"Tax on unincorporated business — Credits — Alternative fuel infrastructure 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 on an eligible applicant by § 47-1808.03 a credit in the amount of 50% of the equipment and labor costs directly attributable to the purchase and installation of alternative fuel storage and dispensing or charging equipment on a qualified alternative fuel vehicle refueling property, not to exceed $10,000 per qualified alternative fuel vehicle refueling property or per vehicle-charging station.\n\n(b)\nThe equipment and labor costs for which a tax credit may be claimed under this section shall not include costs associated with the:\n(1)\nPurchase of land, or access to land, to be used as a qualified alternative fuel vehicle refueling property;\n(2)\nPurchase of an existing qualified alternative fuel vehicle refueling property; or\n(3)\nConstruction or purchase of any structure.\n\n(c)\nThe credit claimed under this section in any one tax year may not exceed the taxpayer’s tax liability under § 47-1808.03 for that year.\n\n(d)\nIf the amount of the tax credit permitted under this section exceeds the tax otherwise due under § 47-1808.03, the amount of the credit not used may be carried forward for up to 2 tax years. The credit shall not be refundable.\n\n(e)\nIf the alternative fuel storage and dispensing equipment or charging equipment on a qualified alternative fuel vehicle refueling property is no longer used to dispense or sell alternative fuel to the public, any unused tax credit shall be forfeited and the taxpayer may not claim a tax credit for the portion of the tax year after the date on which the alternative fuel storage and dispensing equipment was no longer used to dispense or sell alternative fuel to the public.\n\n(f)\nFor the purposes of this section, the term:\n(1)\n“Alternative fuel” shall have the same meaning as provided in § 47-1806.12(f)(1).\n(2)\n“Eligible applicant” means an unincorporated business that is the owner or lessee of a qualified alternative fuel vehicle refueling property.\n(3)\n“Qualified alternative fuel vehicle refueling property” shall have the same meaning as provided in § 47-1806.12(f)(3).","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter VIII. Tax on Unincorporated Businesses."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1808.10","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"f6b02f8a951d4674f0023ee01753283cc949b279d8a135f385dcdc312482bb44","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1808.09","next":"us-dc/d.c.-code-47-1808.11"},"notice":"GroundRules: Original legal text. Not legal advice."}