Renewable Energy Development Commission And Hybrid Tax Credit (bill): S.B. 2229 would entitle an individual taxpayer to a credit against tax liability determined of up to $1,500 of the taxpayer's direct costs incurred after December 31, 2004, for the purchase of hydrogen-powered fuel cells or hybrid vehicles. To qualify for the tax credit, the hydrogen fuel cell must be powered from a renewable energy source. Failed to pass Senate 2/7/05.