A deduction is allowed for a portion of the cost of qualifying motor vehicles that use clean-burning fuel placed in service on or before December 31, 2006. The deduction exists in Massachusetts because it was present in the Code as of 1/1/05. The federal deduction was repealed in 2014.

Origin: IRC §§ 62(a)(14) and 179A

Item Number
FY2020
FY2021
FY2022
FY2023
FY2024
1.421
Negligible
Negligible
Negligible
Negligible
Negligible
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