© 2017 BRAYN Consulting LLC. All Rights Reserved. BRAYN Consulting LLC is a knowledge firm that supports CPA firms and their clients in obtaining R&D, Production & Construction incentives. Headquartered in the greater Los Angeles, California area, BRAYN is comprised of technical experts with decades of Big 4 and national tax consulting firm experience in the area of R&D, production, construction, energy, and growth incentives. THIS PRODUCT OR SERVICE HAS NOT BEEN APPROVED OR ENDORSED BY ANY GOVERNMENTAL AGENCY, AND THIS OFFER IS NOT BEING MADE BY AN AGENCY OF THE GOVERNMENT.


IRS Circular 230 Disclosure - To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.

  • Chemical
  • Food Service
  • Manufacturing
  • Passenger Transit
  • Mining/Industrial

Fuel Excise Tax Credit for Transportation 

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Transportation Industry Case Study


Jurisdiction    Federal        Texas     
Total Gallons100,000100,000
Total Exempt Gallons100,000 
100,000
Refundable Tax Per Gallon$0.243$0.20
Fuel Tax Refund (One Year)$24,300$20,000
Statute of Limitations3 Years1 Year
Total Benefit of Jurisdiction$73,200$20,000
Total Benefit$93,200


Who Can Benefit?

The federal government and most states have enacted fuel tax breaks for transportation and other fuel consuming companies for various uses of gasoline, diesel, and other common fuels. For federal purposes, taxpayers may be eligible for refunds of tax paid on gallons of certain fuels used in vehicles and equipment off-road, such as in farm equipment, compressors, generators, and bulldozers. Many states offer a wider range of refund opportunities than the federal government, extending exemptions to vehicles licensed for on-road use, such as cement mixers and garbage trucks. 

  • Common/Private Carriers
  • Waste/Sanitation
  • Construction
  • Oil & Gas and Oilfield Service
  • Farming/Agriculture

Ready To Explore Your Incentives?

Examples of Qualifying Vehicles & Equipment

  • Off-road Vehicles and Equipment
    • Construction equipment (generators, dozers, etc.)
    • Oilfield service equipment
    • Lawn maintenance equipment
    • Farming equipment
    • Marine vessels
    • Forklifts
  • Other Opportunities
    • Taxicabs
    • Government-owned vehicles
    • Diesel-powered trains


  • On-road Vehicles with PTO Equipment
    • Cement mixers
    • Trash compactors
    • Dump trucks
    • Bucket trucks
    • Solid and liquid cargo pumps
    • Carpet cleaning vehicles
  • Refrigerated Truck/Trailer
  • Auxiliary Power Units (APUs)
  • Mass Transit
    • School and local buses
    • Van services