Eligibility:
- The credit is available to individuals, unincorporated businesses, and corporations in DC.
- It applies to installing alternative fuel storage/dispensing or charging stations at a private residence or non-residential property open to the public use.
Alternative Fuel Infrastructure Credit Details:
- It is a non-refundable credit for 50% of allowable costs up to specified limits.
- For home/private residence stations, the maximum credit is $1,000 per station.
- For public-use non-residential stations, the maximum credit is $10,000 per station.
- Any unused credit can be carried forward for 2 years.
- Allowable costs exclude land purchase, land access, existing station purchase, and construction/purchase of any structure.
Filling Requirements:
- Individuals must file Form D-40 with Schedule U and the Residential Credit Form.
- Businesses must file Form D-20/D-30 with Schedule UB and Commercial Credit Form.
- If home station income exceeds $12,000, an Unincorporated Franchise return is required.
- For multiple stations/invoices, file multiple credit forms.
Recordkeeping:
- Retain original invoices, receipts, and payment proof for credit claims.
- Provide copies of these records when filing.
Forfeitures:
- Any unclaimed credit amount from a public station is forfeited if that station stops dispensing alternative fuel to the public.
