Provides corporation business tax credits and gross income tax credits for purchase of certain hydrogen fuel cell vehicles.

This bill provides tax credits to businesses and individuals who purchase hydrogen fuel cell vehicles for business use. It offers tiered credits: 25% of the vehicle cost (up to $15,000) for 2023 purchases, 15% (up to $9,000) for 2024, and 8% (up to $5,000) for 2025. To qualify, purchasers must obtain certification from the Environmental Protection Commissioner confirming the vehicle meets hydrogen fuel cell standards. The credits apply against corporation business tax or gross income tax, but cannot exceed 50% of the tax liability for the year.