### Question
How does the law define qualified clean-fuel vehicle property?


### Answer
Under *26 U.S.C. § 179A*, **qualified clean-fuel vehicle property** is defined as:

> property which is acquired for use by the taxpayer and not for resale, the original use of which commences with the taxpayer, with respect to which the environmental standards of paragraph (2) are met, and which is described in either of the following subparagraphs:


#### (A) Retrofit parts and components


Any property installed on a motor vehicle which is propelled by a fuel which is not a clean-burning fuel for purposes of permitting such vehicle to be propelled by a clean-burning fuel—


(i) if the property is an engine (or modification thereof) which may use a clean-burning fuel, or


(ii) to the extent the property is used in the storage or delivery to the engine of such fuel, or the exhaust of gases from combustion of such fuel

#### 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**

