What is an alternative fuel for the refueling property credit?
An alternative fuel is:
-
Any fuel that is at least 85% by volume of one or more of the following:
- Ethanol
- Natural gas
- Compressed natural gas
- Liquefied natural gas
- Liquefied petroleum gas
- Hydrogen
-
Any mixture which consists of two or more of the following:
- Biodiesel
- Diesel fuel
- Kerosene with at least 20% of the volume consisting of biodiesel
- Electricity
- Transportation fuel (as defined in section 45Z(d)(5))
