What is the Alternative Fuels Credit?
The purpose of the Alternative-Fuel Tax Credits is to encourage the use of alternatively-fueled motor vehicles and
possibly reduce unnecessary pollution of the environment and reduce dependence on foreign sources of energy.
For tax years beginning on or after January 1, 2011, the Alternative-Fuel Tax Credit
is available for:
Significant changes to the Alternative-Fuel Tax Credit Program took effect in 2013. These include:
- the purchase of a new dedicated or bi-fueled alternative-fuel motor vehicle for which the purchaser
then obtains a valid West Virginia vehicle registration,
- the conversion of a motor vehicle that is presently registered
in West Virginia to operate exclusively on an alternative fuel,
- the construction or purchase and installation of a
qualified alternative fuel vehicle home refueling infrastructure in West Virginia that is capable of dispensing alternative
fuel for alternative-fuel motor vehicles,
- the construction or purchase and installation of a qualified alternative fuel
vehicle refueling infrastructure in West Virginia that is capable of dispensing alternative fuel for alternative-fuel motor
- For purchases made on or after April 15, 2013, the only vehicles qualifying for tax credits are compressed natural gas (CNG), liquefied natural gas, and liquefied petroleum gas (propane)
- Alternative-Fuel Home Infrastructure Tax Credits only apply to qualified installations made prior to
April 15, 2013.
Due to the mid-year effective date of these substantive tax changes, the bill of sale must be attached to every
valid claim for tax credit in 2013.
Any unused credits for vehicle purchases made before April 15, 2013 can be applied as credit against tax until such time as the credit is fully used.
See Schedule AFTC-1
and Schedule AFTC-1 Instructions
for more information.