Fuel Cell and Hydrogen Infrastructure Act of 2014
Official title: A bill to amend the Internal Revenue Code of 1986 to increase, expand, and extend the credit for hydrogen-related alternative fuel vehicle refueling property a… Show full official titleShow less
Official title: A bill to amend the Internal Revenue Code of 1986 to increase, expand, and extend the credit for hydrogen-related alternative fuel vehicle refueling property and to increase the investment credit for more efficient fuel cells.
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Read twice and referred to the Committee on Finance.
Fuel Cell and Hydrogen Infrastructure Act of 2014 - Amends the Internal Revenue Code, with respect to the tax credit for alternative fuel vehicle refueling property expenditures, to: (1) increase the rate of such credit from 30% to 50% for hydrogen-related alternative fuel vehicles, (2) eliminate the dollar limitation on such credit for hydrogen-related vehicles, (3) allow such credit for off-highway motor vehicles designed for carrying or towing loads, and (4) extend such credit through 2016 for property related to hydrogen.
Increases the 30% energy tax credit for investment in fuel cell property to: (1) 40% for fuel cell property used in a combined heat and power system having an energy efficiency percentage of at least 60% but less than 70%, and (2) 50% for fuel cell property having an energy efficiency percentage of 70% or more. Increases the maximum dollar amount of the energy tax credit for investment in qualified fuel cell property.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 2573: Fuel Cell and Hydrogen Infrastructure Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-S-2573/
"S. 2573: Fuel Cell and Hydrogen Infrastructure Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-2573/.
S. 2573, 113th Cong. (2026), https://openamerica.io/bill/113-S-2573/.
[S. 2573: Fuel Cell and Hydrogen Infrastructure Act of 2014](https://openamerica.io/bill/113-S-2573/)