HAHAHAHAHAHA
That's a credit for "alternative fuel refueling property." That is, infrastructure to dispense and store the fuel. That means you get to try to deduct your garden hose.
And STILL go to prison for tax fraud.
Because it also lists what alternative fuels are. Water isn't one of them. 85% of it has to be hydrogen (or whatever). Water contains quite a lot less than that, and even if it didnt, no one would believe it. The point of this is to support legitimate production of hydrogen for refueling, not this scam.
Dude, you need a professional tax preparer or you're going to end up in the Federal pen.