ARPCR

(redirected from Alternative Fuel vehicle Refueling Property Credit)
AcronymDefinition
ARPCRAlternative Fuel vehicle Refueling Property Credit (IRS deduction)
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Alternative Fuel Vehicle Refueling Property Credit.
The ARRA repeals the $4,000 cap on the 30% general business credit as it pertains to "small wind energy property" (section 48), increases the alternative fuel vehicle refueling property credit (section 30C), and repeals the basis reduction rule for the general business credit as applied to certain alternative energy property financed by subsidized energy financing or private activity bonds (section 48(a)(4)(D)).
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