Alternative Fueled Vehicle Charging Station Credit

December 09, 2002


This law allows a credit toward the corporate income tax in the amount of 50% of the cost of: 1) cost of construction of filling stations or improvements to existing stations which allow that station to provide CNG, LNG, or LPG (propane); 2) equipment used to convert vehicles to run exclusively on one of these fuels or electricity, or on one of these fuels and some other fuel; and 3) equipment used in a CNG, LNG, or LPG filling station, or an electric recharging station, for vehicles powered by a clean alternative fuel. Clean alternative fuel is defined to mean CNG, LNG, LPG or electricity. There is no limit to the total amount of the credit, which if greater than the total amount of taxes due in one year, may be carried forward for up to three years. The credit applies to income years beginning after January 1, 1994 and prior to January 1, 2001. Connecticut also offers sales tax exemptions for the equipment listed above.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Connecticut
Incentive Type: Corporate Tax Credit
Web Site:
Administrator: Connecticut Clean Energy Fund
Start Date:
Eligible Renewable/Other Technologies:
  • Solar Photovoltaics
  • Hydroelectric
Incentive Amount: 50%
Maximum Incentive: none
Carryover Provisions: N/A


Name: C.G.S. 12-217i; Public Act 95-15(b)
Date Enacted: 1/1/95
Expiration Date: prior to 1/1/2002


Name: Project Manager, Fuel Cell RFP
Address: 200 Corporate Place, 3rd Floor
Rocky Hill CT 06067
Phone: (860) 563-0015
Name: Department of Revenue Services
Address: 25 Sigourney Street, Suite 2
Hartford CT 06106-5032
Phone: (860) 297-5962

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.