### Question
Can you define what qualified alternative fuel vehicle refueling property means?


### Answer
**Qualified alternative fuel vehicle refueling property** is defined as the following in *26 U.S.C. § 30C*:

> given to such term by section 179A(d),[1](#30C_1_target) but only with respect to any fuel—


(A) at least 85 percent of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen, or


(B) any mixture of biodiesel (as defined in section 40A(d)(1)) and diesel fuel (as defined in section 4083(a)(3)), determined without regard to any use of kerosene and containing at least 20 percent biodiesel.

#### Citation:
  - *26 U.S.C. § 30C*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart B-Other Credits**

