The Alternative Fuel Vehicle Refueling Property Credit is a tax credit available for businesses that install qualified alternative fuel vehicle refueling property. Eligible properties include those used for storing, dispensing, or distributing alternative fuels like natural gas, liquefied natural gas, liquefied petroleum gas, hydrogen, and certain biofuels. The credit is equal to 30% of the cost of the qualified alternative fuel vehicle refueling property, up to $30,000 per location for business property and $1,000 for home refueling property. This credit aims to encourage the use of alternative fuels and reduce reliance on fossil fuels. For more information, refer to 26 U.S. Code § 30C.