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Introduction

SECTION 5. MIXED-FUEL VEHICLES

Internal Revenue Bulletin 2006-26 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 90/10 Mixed-Fuel Vehicles . A mixed-fuel vehicle qualifies for a credit equal to 90 percent of the applicable credit allowable under § 30B(a)(4) only if the vehicle is not able to perform efficiently in normal operation unless its fuel contains at least 90 percent alternative fuel and not more than 10 percent petroleum-based fuel.

.02 75/25 Mixed-Fuel Vehicles . A mixed-fuel vehicle qualifies for a credit equal to 70 percent of the applicable credit allowable under § 30B(a)(4) only if the vehicle is not able to perform efficiently in normal operation unless its fuel contains at least 75 percent alternative fuel and not more than 25 percent petroleum-based fuel.

.03 Mixed-Fuel Percentages . The percentages of alternative fuel and petroleumbased fuel contained in a mixed fuel are determined on the basis of the Btu content of the alternative fuel and the petroleum-based fuel. If the alternative fuel contained in the mixed fuel is a liquid at least 85 percent of the volume of which

June 26, 2006 1181 2006–26 I.R.B.

facts presented in support of this certification are true, correct, and complete.”

(2) 80 Percent Credit . If the manufacturer (or, in the case of a foreign manufacturer, its domestic distributor) is certifying that the vehicle is eligible for the 80-percent credit (or is a mixed-fuel vehicle for which the applicable credit allowable under § 30B(a)(4) is the 80-percent credit), the certification must also contain one of the following:

(a) a copy of the vehicle’s certificate of conformity under the Clean Air Act and evidence that the vehicle meets or exceeds the most stringent applicable standard (other than a zero emission standard) available for certification under the Clean Air Act—

(i) as of the date of the certification in the case of a vehicle with a gross vehicle weight rating of not more than 14,000 pounds; and

(ii) as of August 8, 2005, in the case of a vehicle with a gross vehicle weight rating of more than 14,000 pounds; or

(b) a copy of an order certifying the vehicle as meeting the same requirements as vehicles that may be sold or leased in California and evidence that the vehicle meets or exceeds the most stringent applicable standard (other than a zero emission standard) available for certification under California state laws enacted in accordance with a waiver granted under § 209(b) of the Clean Air Act—

(i) as of the date of the certification in the case of a vehicle with a gross vehicle weight rating of not more than 14,000 pounds; and

(ii) as of August 8, 2005, in the case of a vehicle with a gross vehicle weight rating of more than 14,000 pounds;

(3) Alternative Fuel Motor Vehicles . A certification relating to an alternative fuel motor vehicle must also contain a statement that the vehicle is only capable of operating on the identified alternative fuel.

(4) Mixed-Fuel Motor Vehicles . A certification relating to a mixed-fuel vehicle must also contain—

(a) a statement that the vehicle is able to perform efficiently in normal operation on a mixed fuel;

(b) a statement identifying the alternative fuel contained in the mixed fuel;

(c) a statement specifying either— (i) that the vehicle is not able to perform efficiently in normal operation unless its

first person to place the vehicle in service after the conversion.

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