Incentives enacted in the US include a tax credit for qualified fuel cell vehicles, varying in amount from USD4,000 to USD40,000, depending on vehicle weight and date of purchase. An additional USD1,000 to USD4,000 credit for the purchase of fuel efficient vehicles such as electric vehicles. The credit is not permanent and various provisions are set to expire by 2014. In addition, the US (like Japan) provides a tax credit, which is set to expire at the end of 2013, for alternative vehicle refueling equipment. The credit amoun is calculated as 30 percent of the cost of the equipment, but is limited to no more than USD30,000 per taxpayer.