A bill to amend the Internal Revenue Code of 1986 to allow a credit for the installation of hydrogen fueling stations and to exclude earnings from hydrogen fuel sales from gross income.

Amends the Internal Revenue Code to allow a tax credit for 50 percent of the cost of a qualified hydrogen-powered vehicle refueling property (defined as depreciable property used for the production, storage, or dispensing of hydrogen fuel into the fuel tank of a motor vehicle) and its installation.

Excludes from gross income amounts attributable to the sale of hydrogen fuel sold at retail for use in a hydrogen fuel cell vehicle.