Alternative fuels credit (for tax years beginning on or before December 31, 2010)
The alternative fuels credit expired on December 31, 2010. For tax years beginning after December 31, 2010, you or your business may only claim an alternative fuels credit carryover or recapture from previous years.
For more information about claiming an alternative fuels credit carryover or recapture, see:
- Form CT-40, Claim for Alternative Fuels Credit, and its instructions Form CT-40-I (for corporations); or
- Form IT-253, Claim for Alternative Fuels Credit (for all others).
Note: For tax years beginning on or after January 1, 2013, and before January 1, 2018, Chapter 59 of the Laws of 2013 enacted a new alternative fuels vehicle refueling and electric vehicle recharging property credit. For any tax year beginning on or after January 1, 2013, taxpayers must use Form CT-637 or Form IT-637, Alternative Fuels and Electric Vehicle Recharging Property Credits, to claim this new credit for property placed in service on or after that date. For more information, see: Alternative fuels and electric vehicle recharging property tax credit.