You may be eligible for a credit under Section 30B(b), if you purchase a fuel cell motor vehicle that is propelled by power that is derived from one or more cells that convert chemical energy directly into electricity. You must purchase the vehicle before January 1, 2017 and begin driving it in the year in which you claim the credit. The base credit is $4,000 for a fuel cell motor vehicle weighing up to 8,500 pounds and $10,000 - $40,000 for heavier vehicles.
You may also be eligible for a credit for a fuel cell passenger automobile or light truck. The amount of this credit is 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.