Missouri Hydrogen Laws and Incentives
State Incentives
Alternative Fueling Infrastructure Tax Credit
An income tax credit is available for the costs of constructing a qualified alternative fuel vehicle fueling station. The tax credit may not exceed the lesser of $20,000 or 20% of the costs directly associated with the purchase and installation of any alternative fuel storage and dispensing equipment. The total amount of tax credits claimed may not exceed $3,000,000 for taxable year 2009, $2,000,000 for taxable year 2010, and $1,000,000 for taxable year 2011. Eligible fuels include those containing at least 70% of the following alternative fuels: ethanol, compressed natural gas, liquefied natural gas, liquefied petroleum gas, any mixture of biodiesel and diesel fuel, and hydrogen. (Reference Senate Bill 931, 2008)
State Laws and Regulations
Alternative Fuel Vehicle (AFV) Acquisition and Alternative Fuel Use Requirements
Effective January 1, 2008, at least 70% of new vehicles purchased for the state vehicle fleet must be flexible fuel vehicles that can operate on fuel blends of 85% ethanol (E85). Excess acquisitions of AFVs may be credited towards future biennial goals. If a state agency fails to meet a biennial acquisition goal, purchases of any non-AFVs are not permitted until the goals are met or an exemption or goal reduction has been granted. In addition, 30% of the fuel purchased annually for use in operating state fleet vehicles must be alternative fuels. (Reference Missouri Revised Statutes 414.400 and 414.410)
Alternative Fuel Vehicle (AFV) Emission Inspection Exemption
Vehicles that are powered exclusively by electric or hydrogen power, or by fuels other than gasoline, which are exempt from motor vehicle emissions inspection under federal regulation, are exempt from state emissions inspection requirements. (Reference Missouri Revised Statutes 643.315)
Alternative Fuel Tax
The $0.17 per gallon motor fuel tax does not apply to passenger motor vehicles, certain buses, or commercial motor vehicles that are powered by an alternative fuel. Instead, the owners or operators of such vehicles are required to pay an annual alternative fuel decal fee as follows (certain restrictions apply):
| Gross Vehicle Weight | Type of Vehicle | Decal Fee |
|---|---|---|
| 18,000 pounds (lbs.) or less | Passenger, School Bus, Commercial | $75 |
| 18,000 lbs.-36,000 lbs. | Farm or Farming Transportation with an 'F' License Plate | $100 |
| 18,000 lbs.-36,000 lbs. | Passenger-Carrying and Other Motor Vehicles | $150 |
| 36,000 lbs. or more | Farm or Farming Transportation with an 'F' License Plate | $250 |
| 36,000 lbs. or more | All Other Motor Vehicles | $1,000 |
It is unlawful for any person to operate a motor vehicle that is required to have an alternative fuel decal, operate on state highways without a valid decal. No person may fuel an alternative fuel vehicles with liquefied petroleum gas (LPG) or natural gas unless the vehicle has a valid decal. Motor vehicles licensed as historic vehicles that are powered by alternative fuels are exempt from the motor fuels tax as well as the alternative fuel decal requirement. (Reference House Bill 1628, 2008, and Missouri Revised Statutes 142.803 and 142.869)
