### Question
How does ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS define qualified clean-fuel vehicle property” does not include any qualified electric vehicle (as defined in section 30(c)).[1](#179A_1_target)


#### (d) Qualified clean-fuel vehicle refueling property defined


For purposes of this section, the term “qualified clean-fuel vehicle refueling property?


### Answer
Under *26 U.S.C. § 179A*, **qualified clean-fuel vehicle property” does not include any qualified electric vehicle (as defined in section 30(c)).[1](#179A_1_target)


#### (d) Qualified clean-fuel vehicle refueling property defined


For purposes of this section, the term “qualified clean-fuel vehicle refueling property** is defined as:

> any property (not including a building and its structural components) if—


(1) such property is of a character subject to the allowance for depreciation,


(2) the original use of such property begins with the taxpayer, and


(3) such property is—


(A) for the storage or dispensing of a clean-burning fuel into the fuel tank of a motor vehicle propelled by such fuel, but only if the storage or dispensing of the fuel is at the point where such fuel is delivered into the fuel tank of the motor vehicle, or


(B) for the recharging of motor vehicles propelled by electricity, but only if the property is located at the point where the motor vehicles are recharged

#### Citation:
  - *26 U.S.C. § 179A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

