To amend the Internal Revenue Code of 1986 to allow a credit for the installation of hydrogen fueling stations.

Amends the Internal Revenue Code to allow a tax credit for 50 percent of the cost of a qualified hydrogen-powered vehicle refueling property. Defines "qualified hydrogen-powered vehicle refueling property" as a depreciable property for the production, storage or dispensing of hydrogen fuel into the fuel tank of a motor vehicle propelled by such fuel. Terminates the credit after 2013.