AN ACT TO AUTHORIZE A TAX CREDIT FOR TAXPAYERS WHO PLACE A QUALIFIED ALTERNATIVE-FUEL FUELING STATION IN SERVICE DURING CALENDAR YEAR 2021 OR 2022; TO DEFINE TERMS; TO ALLOW THE CREDIT TO BE APPLIED AGAINST INCOME TAXES, PREMIUM AND RELATED RETALIATORY TAXES, OR FRANCHISE TAXES; TO PROVIDE THAT THE CREDIT SHALL BE EQUAL TO 75% OF THE COST OF ANY QUALIFIED ALTERNATIVE-FUEL FUELING STATION PLACED IN SERVICE DURING CALENDAR YEAR 2021 OR 2022; TO PROVIDE THAT TAXPAYERS SHALL SUBMIT APPLICATIONS FOR THE CREDIT TO THE DEPARTMENT OF REVENUE; TO IMPOSE AN AGGREGATE CAP FOR THE CREDITS OF $12.5 MILLION ANNUALLY, FOR A CUMULATIVE CAP OF $25 MILLION OVER THE TWO-YEAR PERIOD IN WHICH APPLICATIONS FOR THE CREDIT MAY BE MADE; TO PROVIDE THAT THE CREDITS SHALL BE NONREFUNDABLE AND NONTRANSFERABLE; TO ALLOW UNUSED CREDITS TO BE CARRIED FORWARD FOR UP TO FIVE YEARS; TO REQUIRE ANY TAXPAYER CLAIMING THIS CREDIT TO SUBMIT AN ANNUAL REPORT TO THE DEPARTMENT OF ENVIRONMENTAL QUALITY; TO ALLOW THE DEPARTMENT OF REVENUE TO ADOPT AND PROMULGATE RULES AND REGULATIONS TO IMPLEMENT THE CREDIT; AND FOR RELATED PURPOSES.