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Qualified Fuel Cell Vehicles

The amount of credit for a qualified fuel cell motor vehicle is based on the weight of the vehicle and when the vehicle is placed in service. 

For fuel cell vehicles that weigh not more than 8,500 pounds, the base credit amount is $8,000 if the vehicle is placed in service on or before Dec. 31, 2009.  The base credit amount is reduced to $4,000 if the vehicle is placed in service after that date.

The amount of the credit available for heavy vehicles varies from $10,000 to $40,000, depending on the weight of the vehicle.

An additional credit may be available for a fuel cell passenger automobile or light truck based on a comparison of the city fuel economy rating of that vehicle with the 2002 model year city fuel economy of a vehicle in its weight class.

The purchaser may claim a credit for the certified amount for a fuel cell vehicle if it is placed in service by the taxpayer after Dec. 31, 2005, and is purchased on or before Dec. 31, 2014.

To certify a vehicle, the manufacturer must submit to the IRS a certification that includes, among other items, the make, model, model year, proposed credit amount and a statement affirming that the vehicle is propelled by power derived from one or more cells that convert chemical energy into electricity.

Below is the list of certified fuel cell motor vehicles that qualify for the credit:

 

 Make

Model 

 Credit Amount

Honda

2012 FCX Clarity Fuel Cell Vehicle

$8,000

Honda

2011  FCX Clarity Fuel Cell Vehicle

$8,000

Honda

2010  FCX Clarity Fuel Cell Vehicle

$8,000

Honda

2009 FCX Clarity Fuel Cell Vehicle

$12,000 

Honda

2008 FCX Clarity Fuel Cell  Vehicle

$12,000

     

Mercedes-Benz

2012 Mercedes-Benz F-Cell

$8,000

 

 

 

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Page Last Reviewed or Updated: 14-Apr-2014