Schedule Aftc-1 - West Virginia Schedule Aftc-1 Alternative-Fuel Tax Credit (Page 5 of 9) in pdf

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Information & Instructions

**The following information, instructions and forms are not a substitute for tax laws and regulations.**

Significant changes to the Alternative-Fuel Tax Credit Program took effect in 2013. These include:

•

For purchases made on or after April 15, 2013, the only vehicles qualifying for tax credits are natural gas

fueled vehicles.

•

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.

Please note: claiming this credit may result in additional processing time and may delay the issuance of your

refund.

The purpose of the Alternative-Fuel Tax Credits is to

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encourage the use of alternatively-fueled motor vehicles and

“Alternative fuel” includes:

possibly reduce unnecessary pollution of the environment

and reduce dependence on foreign sources of energy.

1. Compressed natural gas;

2. Liquefied natural gas;

An Alternative-Fuel Tax Credit is available for the following:

3. Liquefied petroleum gas;

» The purchase of a new dedicated or bi-fueled

4. Fuel mixtures that contain eighty-five percent or more

alternative-fuel motor vehicle for which the purchaser

by volume, when combined with gasoline or other

then obtains a valid West Virginia vehicle registration.

fuels, of the following:

A. Methanol,

» The conversion of a motor vehicle that is presently

B. Ethanol, or

registered in West Virginia to operate exclusively on

C. Other alcohols;

an alternative fuel.

5. Natural gas hydrocarbons and derivatives;

6. Hydrogen; and

» Constructs or purchases and installs a qualified vehicle

7. Electricity, including electricity from solar energy.

refueling infrastructure that is capable of dispensing

“Alternative-fuel motor vehicle” means a motor vehicle that

alternative fuel for alternative-fuel motor vehicles.

is a new or retrofitted or converted fuel vehicle:

» Constructs and installs a qualified alternative fuel

1. Operates solely on one alternative fuel;

vehicle refueling infrastructure that is capable of

2. Is capable of operating on one or more alternative

dispensing alternative fuel for alternative-fuel motor

fuels, singly or in combination; or

vehicles.

3. Is capable of operating on an alternative fuel and is

also capable of operating on gasoline or diesel fuel.

The Alternative-Fuel Tax Credit is not available to any

taxpayer under any obligation pursuant to any federal

“Bi-fueled” means the ability of an alternative-fuel motor

or state law, policy or regulation to convert to the use of

vehicle to operate on an alternative fuel and another form

alternative fuels for any motor vehicle.

of fuel.

Available Alternative-Fuel Tax Credit may be applied

“Plug-in hybrid electric vehicle” means:

against tax liability attributable to Personal Income Tax (WV

1. A plug-in hybrid electric vehicle manufactured by

Code §11-21 et seq.), Business Franchise Tax (WV Code §11-

an established motor vehicle manufacturer of plug-

23 et seq.), or Corporation Net Income Tax (WV Code §11-

in hybrid electric vehicles that can operate solely on

24 et seq.). In no case may more than one credit be granted

electric power and that is capable of recharging its

for the same alternative-fuel vehicle. No Alternative-Fuel

battery from an on-board generation source and an

Tax Credit may be applied against employer Withholding

off-board electricity source; and

Tax Imposed by WV Code §11-21 et seq.

2. A plug-in electric vehicle conversion that provides an

increase in city fuel economy of seventy-five percent or

The Alternative-Fuel Tax Credit is available for tax years

more as compared to a comparable non-hybrid version

beginning on or after January 1, 2011.

vehicle for a minimum of twenty miles

Alternative Fuel Tax Credit – Information and Instructions

(Rev. 1-14)

Schedule Aftc-1 - West Virginia Schedule Aftc-1 Alternative-Fuel Tax Credit Page 5

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