### Question
How does the law define new qualified fuel cell motor vehicle?


### Answer
Under *26 U.S.C. § 30B*, **new qualified fuel cell motor vehicle** is defined as:

> a motor vehicle—


(A) which is propelled by power derived from 1 or more cells which convert chemical energy directly into electricity by combining oxygen with hydrogen fuel which is stored on board the vehicle in any form and may or may not require reformation prior to use,


(B) which, in the case of a passenger automobile or light truck, has received on or after the date of the enactment of this section a certificate that such vehicle meets or exceeds the Bin 5 Tier II emission level established in regulations prescribed by the Administrator of the Environmental Protection Agency under section 202(i) of the Clean Air Act for that make and model year vehicle,


(C) the original use of which commences with the taxpayer,


(D) which is acquired for use or lease by the taxpayer and not for resale, and


(E) which is made by a manufacturer

#### Citation:
  - *26 U.S.C. § 30B*
  - 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**

