Schedule Aftc-1 - West Virginia Schedule Aftc-1 Alternative-Fuel Tax Credit (Page 6 of 9) in pdf

and that is capable of recharging its battery from an on-

for charging or serving plug-in hybrid electric vehicles or

board generation source and an off-board electricity

electric vehicles will qualify for the tax credit.

source. A vehicle is comparable if it is the same model

The tax credit base for, qualified alternative fuel vehicle

year and the same vehicle class as established by the

home refueling infrastructure for charging or serving plug-

United States Environmental Protection Agency and

in hybrid electric vehicles or electric vehicles is limited to

is comparable in weight, size, and use. Fuel economy

dispensing units for providing electricity to plug-in hybrid

comparisons shall be made using city fuel economy in

electric vehicles or electric vehicles, in West Virginia.

a manner that is substantially similar to the manner

in which city fuel economy is measured in accordance

Purchase, construction and installation costs for qualified

with procedures set forth in 40 C.F.R. 600 as in effect

home infrastructure property that is exclusively dedicated

on January 1, 2011.

to providing electricity to plug-in hybrid electric vehicles or

“Qualified alternative fuel vehicle refueling infrastructure”

electric vehicles, in West Virginia, owned by the tax credit

means property owned by the applicant for the tax credit

applicant, will qualify for the tax credit without regard to

and used for storing alternative fuels for dispensing such

whether the property is solar power related or not.

alternative fuels into fuel tanks of motor vehicles, including,

Solar panels cannot store or dispense electrical power,

but not limited to, compression equipment, storage tanks,

therefore they do not qualify for the alternative fuel

and dispensing units for alternative fuel at the point where

vehicle home refueling infrastructure tax credit, set forth

the fuel is delivered: provided, that the property is installed

in West Virginia Code §11-6D-1 et seq. However, the

and located in this state and is not located on a private

“dispensing units” for “providing electricity to plug-in

residence or private home.

hybrid electric vehicles or electric vehicles” will qualify

“Qualified

alternative

fuel

vehicle

home

refueling

as credit base for alternative fuel vehicle home refueling

infrastructure”

means property owned by the applicant for

infrastructure.

the tax credit located on a private residence or private home

and used for storing alternative fuels and for dispensing

Purchase, construction and installation costs for the

such alternative fuels into fuel tanks of motor vehicles,

following will typically qualify for the qualified alternative

including, but not limited to, compression equipment,

fuel vehicle home refueling infrastructure tax credit for

storage tanks and dispensing units for alternative fuel at the

providing electricity to plug-in hybrid electric vehicles or

point where the fuel is delivered or for providing electricity

electric vehicles:

to plug-in hybrid electric vehicles or electric vehicles:

provided, that the property is installed and located in this

Electric car charging stations, including plugs,

state.

sockets (other than standard domestic wall sockets),

cables, circuit wiring, safety equipment, grid interface

“Taxpayer” means any natural person, corporation, limited

equipment, including smart grid equipment, current

liability company or partnership subject to the tax imposed

sensors and monitors, feedback sensors and sensor

under article twenty-one, article twenty-three, or article

wires and other apparatus and equipment exclusively

twenty-four of this chapter or any combination thereof.

used to provide electricity to plug-in hybrid electric

vehicles or electric vehicles, in West Virginia.

AFtC-1 i

nstruCtions

An owner taxpayer desiring to claim Alternative-Fuel Tax

Taxpayers desiring to claim the Alternative-Fuel Motor

Credit allocated by a Pass-Through Entity subsidiary must

Vehicle Tax Credit must complete Parts A and B of Schedule

complete Parts A and E of Schedule AFTC-1.

AFTC-1.

A – A

-F

Taxpayers desiring to claim the Qualified Alternative-Fuel

Art

lternAtive

uel

redit

Vehicle Home Refueling Infrastructure Tax Credit must

uMMAry

complete Parts A and C of Schedule AFTC-1.

Taxpayers desiring to claim the Qualified Alternative-Fuel

Enter the total Alternative-Fuel Motor Vehicle Tax

Vehicle Refueling Infrastructure Tax Credit must complete

Credit as shown on Part B, line 9. A completed Part B

parts A and D of Schedule AFTC-1.

must be attached for each qualifying vehicle. Amounts not

supported by completed Part B information will be denied.

lternAtive

uel

otor

ehiCle

Enter the total Qualified Alternative-Fuel Vehicle

nFrAstruCture

redit

leCtriCAl

Home Refueling Infrastructure Tax Credit as shown

nstAllAtions

on Part C, line 7. Amounts not supported by completed Part

C information will be denied.

No part of any investment in or expenditure for commercial

or non-home alternative fuel vehicle refueling infrastructure

Applicable only if installed prior to April 15, 2013.

Alternative Fuel Tax Credit – Information and Instructions

(Rev. 1-14)

Schedule Aftc-1 - West Virginia Schedule Aftc-1 Alternative-Fuel Tax Credit Page 6

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