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S 2510 108th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to allow a credit for the installation of hydrogen fueling stations and to exclude earnings from hydrogen fuel sales from gross income.

Introduced: June 8, 2004 Introduced by: Wyden, Ron Democratic · Oregon See on congress.gov
Taxation CommerceEnergyHydrogenIncome tax
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Natural gas vehiclesRetail tradeService stationsTax creditsTax exclusionTransportation and Public Works
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 8, 2004
Read twice and referred to the Committee on Finance.
Jun 8, 2004
Introduced in Senate
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 Latest action June 8, 2004

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a tax credit for 50 percent of the cost of a qualified hydrogen-powered vehicle refueling property (defined as depreciable property used for the production, storage, or dispensing of hydrogen fuel into the fuel tank of a motor vehicle) and its installation.

Excludes from gross income amounts attributable to the sale of hydrogen fuel sold at retail for use in a hydrogen fuel cell vehicle.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2510: A bill to amend the Internal Revenue Code of 1986 to allow a credit for the installation of hydrogen fueling stations and to exclude earnings from hydrogen fuel sales from gross income.. 108th Congress. Open America. https://openamerica.io/bill/108-S-2510/
MLA
"S. 2510: A bill to amend the Internal Revenue Code of 1986 to allow a credit for the installation of hydrogen fueling stations and to exclude earnings from hydrogen fuel sales from gross income.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-2510/.
Bluebook (legal)
S. 2510, 108th Cong. (2026), https://openamerica.io/bill/108-S-2510/.
Markdown link
[S. 2510: A bill to amend the Internal Revenue Code of 1986 to allow a credit for the installation of hydrogen fueling stations and to exclude earnings from hydrogen fuel sales from gross income.](https://openamerica.io/bill/108-S-2510/)
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