Origin: 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 The federal deduction was repealed in 2014.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
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Personal Income Tax
Deductions from Adjusted Gross Income
1.421
Deduction for Clean-Fuel Vehicles and Certain Refueling Property
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 The federal deduction was repealed in 2014.
<a href="https://www.law.cornell.edu/uscode/text/26/62" target="_blank">IRC §§ 62(a)(14)</a> and <a href="https://www.law.cornell.edu/uscode/text/26/179" target="_blank">179A</a>
Negligible
Expired
Expired
Expired
Expired
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