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.
Taxation
CommerceEnergyHydrogenIncome tax
More subjectsShow fewer subjects
Natural gas vehiclesRetail tradeService stationsTax creditsTax exclusionTransportation and Public Works
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
Read twice and referred to the Committee on Finance.
Plain-English summary
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
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cite this page
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/
"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/.
S. 2510, 108th Cong. (2026), https://openamerica.io/bill/108-S-2510/.
[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/)