- (a) This chapter applies to taxable years beginning after December 31, 2006.
- (b) Notwithstanding the other provisions of this chapter, the corporation may not approve an alternative fuel vehicle manufacturing credit for a qualified investment made after December 31, 2016. However, this section may not be construed to prevent a taxpayer from carrying an unused tax credit attributable to a qualified investment made before January 1, 2017, forward to a taxable year beginning after December 31, 2016, in the manner provided by section 13 of this chapter.
As added by P.L.223-2007, SEC.4. Amended by P.L.137-2012, SEC.62.