qualified clean-fuel vehicle refueling property

Defined in 1 place of the United States Code.

For purposes of this section, the term "qualified clean-fuel vehicle refueling property" means any property (not including a building and its structural components) if—

Source

1994–present 26 U.S.C. § 179AInternal Revenue Code · Deduction for clean-fuel vehicles and certain refueling property · for purposes of this section

For purposes of this section, the term “qualified clean-fuel vehicle refueling property” means any property (not including a building and its structural components) if—

(1) such property is of a character subject to the allowance for depreciation,

(2) the original use of such property begins with the taxpayer, and

(3) such property is—

(A) for the storage or dispensing of a clean-burning fuel into the fuel tank of a motor vehicle propelled by such fuel, but only if the storage or dispensing of the fuel is at the point where such fuel is delivered into the fuel tank of the motor vehicle, or

(B) for the recharging of motor vehicles propelled by electricity, but only if the property is located at the point where the motor vehicles are recharged.

Source

2013 26 U.S.C. § 179AInternal Revenue Code · Deduction for clean-fuel vehicles and certain refueling property · for purposes of this section