alternative fuel

(4) New qualified alternative fuel motor vehicle For purposes of this subsection— (A) In general The term “new qualified alternative fuel motor vehicle” means any motor vehicle— (i) which is only capable of operating on an alternative fuel, (ii) the original use of which commences with the taxpayer, (iii) which is acquired by the taxpayer for use or lease, but not for resale, and (iv) which is made by a manufacturer. (B) Alternative fuel The term “alternative fuel” means compressed natural gas, liquefied natural gas, liquefied petroleum gas, hydrogen, and any liquid at least 85 percent of the volume of which consists of methanol.


26 USC § 30B(e)(4)

Scoping language

For purposes of this subsection
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