Qualified Heavy-Duty Alternative Fuel Vehicle (AFV) Tax Credit

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Taxpayers may be eligible for a tax credit for the purchase of a qualified heavy-duty AFV. Qualifying fuels include natural gas, electricity, and hydrogen. Each qualified heavy-duty AFV is eligible for the following tax credit amounts:

YearCredit Amount
2021$15,000
2022$13,500
2023$12,000
2024$10,500
2025$9,000
2026$7,500
2027$6,000
2028$4,500
2029$3,000
2030$1,500

At least 50% of the qualified vehicle's miles must be driven in the state. A single taxpayer may claim credits for up to 10 AFVs or $500,000 annually. If more than 30% of the total available tax credits in a single year have not been claimed by May 1, a taxpayer may apply for credits for an additional eight AFVs. Up to 25% of the tax credits are reserved for taxpayers with small fleets of less than 40 vehicles. Additional conditions and restrictions may apply. For more information, see the Alternative Fuel Heavy Duty Vehicle Tax Credit Program website.

(Reference Utah House Bill 91, 2021 and Utah Code 59-7-618, 59-10-1033, and 59-13-201)