Existing law imposes an excise tax on: (1) the use of a digital network or software application service of a transportation network company to connect a passenger to a driver for the purpose of providing transportation services; (2) the use of a dispatch center, software application or other digital means by an autonomous vehicle network company to connect a passenger to a fully autonomous vehicle for the purpose of providing transportation services; (3) a connection made by a common motor carrier of passengers of a passenger to a person or operator willing to transport the passenger; and (4) the connection made by a certificate holder of a passenger to a taxicab willing to transport the passenger. (NRS 372B.140-372B.160) This bill provides a tax credit against the excise tax on such connections to a taxpayer who purchases and places into service between July 1, 2023, and June 30, 2024, at least one vehicle: (1) powered by electricity stored in a battery or produced by a hydrogen fuel cell; and (2) that provides zero exhaust emissions of certain substances.