Tax Incentives for Alternative Fuel and Advanced Technology Vehicles

1 This report supersedes CRS Report RS21277, Alternative Fuel Vehicle Tax Incentives and the CLEAR ACT.2 For more information on these vehicles, see CRS Report RL30758, Alternative Transportation Fuels and Vehicles, and CRS Report RL30484, Advanced Vehicle Technologies, by Brent D. Yacobucci.3 Some opponents of tax incentives argue that market barriers alone do not justify government intervention.Proponents argue that there may be noneconomic reasons (e.g.energy security, clean air) to promote one technology over another.