Can taxi driver claim federal tax on fuel credit

A credit can be taken for U.S. federal Income tax purposes for certain non-taxable use of fuelsas a self employer, a cab driver I do not think so; Final purchasers, and in some cases, ultimate vendors of certain types of fuels may be able to claim a refund or credit for the federal excise tax that applies on the fuel if it is for specific nontaxable uses, such as on a farm, for off-highway business use, for commercial fishing, in certain types of intercity, local, and school buses, and for exclusive use by a non-profit educational organization.