Section 47-1808.11 - Tax on unincorporated businesses - Credits - Alternative fuel vehicle conversion credit(a) Beginning with the taxable year after December 31, 2013, through the taxable year ending December 31, 2026, there shall be allowed against the tax imposed by § 47-1808.03 a credit in the amount of 50% of the equipment and labor costs directly attributable to the cost to convert a motor vehicle licensed in the District that operates on petroleum diesel or petroleum derived gasoline to a motor vehicle that operates on an alternative fuel.(b) The credit claimed under this section in any one tax year may not exceed the taxpayer's tax liability under § 47-1808.03 for that year. The credit shall not be refundable.(c) For the purposes of this section, the term "alternative fuel" shall have the same meaning as provided in § 47-1806.12(f)(1).Feb. 26, 2015, D.C. Law 20-155, § 7072(d), 61 DCR 9990.