Qualified Heavy-Duty Alternative Fuel Vehicle (AFV) Tax Credit

Qualified taxpayers are eligible for a tax credit for the purchase of a qualified heavy-duty AFV. Qualifying fuels include natural gas, electricity, and hydrogen. Each qualified heavy-duty AFV is eligible for the following tax credit amounts:

YearCredit Amount
2017$25,000
2018$20,000
2019$18,000
2020$15,000

At least 50% of the qualified vehicle's miles must be driven in the state. A single taxpayer may not claim credits for more than 10 AFVs annually or a total annual amount of $500,000. If more than 30% of the total available tax credits in a single year have not been claimed by May 1, a taxpayer may apply for credits on an additional eight AFVs. Up to 25% of the tax credits are reserved for taxpayers with small fleets of less than 40 vehicles. This credit expires December 31, 2020. Additional conditions and restrictions may apply.

(Reference Senate Bill 24, 2017 and Utah Code 59-7-618, 59-10-1033, and 59-13-201)

Point of Contact
Mat Carlile
Clean Fuel Tax Coordinator
Utah Department of Environmental Quality, Division of Air Quality
Phone: (801) 536-4136
Fax: (801) 536-0085
mcarlile@utah.gov

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