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

This bill provides tax credits for businesses and individuals who purchase hydrogen fuel cell vehicles for business use. For vehicles purchased in 2023, businesses can receive a 25% credit up to $15,000 per vehicle; for 2024 purchases, the credit is 15% up to $9,000; and for 2025 purchases, it's 8% up to $5,000. To qualify, purchasers must obtain certification from the Commissioner of Environmental Protection confirming the vehicle meets hydrogen fuel cell specifications. The credits apply against business tax and gross income tax liabilities, with a limit of 50% of tax liability for the year. This policy directly affects businesses seeking to adopt hydrogen fuel cell vehicles by reducing their purchase costs through tax incentives.