CCH (cch.taxgroup.com) reports:
The IRS has certified the Honda FCX as a qualified fuel cell vehicle. Purchasers of these vehicles, which is only capable of operating on hydrogen, may claim the alternative motor vehicle credit. The credit amount for model years 2005 and 2006 is $12,000.
IR-2007-133, 2007FED ¶46,560
Other References:
Code Sec. 30B
CCH Reference - 2007FED ¶4059E.30
Tax Research Consultant
CCH Reference - TRC INDIV: 57,700
CCH Reference - TRC INDIV: 57,704
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