Clean-Fuel Vehicles and Refueling Property Credit (Virginia)

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Last modified on May 24, 2011.

Financial Incentive Program

Place Virginia

Name Clean-Fuel Vehicles and Refueling Property Credit
Incentive Type Corporate Tax Credit
Applicable Sector Commercial
Eligible Technologies Renewable Fuel Vehicles
Active Incentive No

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount Varies

Program Administrator Virginia Department of Taxation

Date added to DSIRE 2003-02-13
Last DSIRE Review 2004-06-08

References DSIRE[1]


Virginia offers companies a tax credit equal to 10% of the deduction allowed under Section 179A of the federal Internal Revenue Code for (1) purchases of clean-burning fuel vehicles used principally in-state, and (2) certain refueling property--related to clean-burning fuels--placed in service in Virginia. If the credit exceeds a company's tax liability for year, the credit may be carried forward for up to five succeeding years. Businesses must qualify for the federal deduction in order to receive the Virginia credit.

According to federal law, the term "clean-burning fuel" includes natural gas, liquefied natural gas, liquefied petroleum gas, hydrogen, electricity, and "any other fuel at least 85 percent of which is one or more of the following: methanol, ethanol, any other alcohol, or ether."

Authorities (Please contact the if there are any file problems.)

Authority 1: Va. Code § 58.1-438.1

Authority 2: 26 USCS § 179A

Incentive Contact

Contact Name Taxpayer Assistance - Virginia
Department Virginia Department of Taxation

Address PO Box 1880

Place Richmond, Virginia
Zip/Postal Code 23218-1880
Phone (804) 367-8031


  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"