Will hydrogen fuel cell technology never develop because it can’t be taxed like gasoline?

Gasoline, diesel, and even biofuels can carry a per gallon federal tax. Federal tax on fuel exceeds oil company profits on fuel. Revenue from fuel tax is a major source of income for the treasury.
Federal money is being spent to develop biofuels rather than hydrogen fuel cells, a cleaner form of energy. Our we losing out on better source of energy because it can't raise the same amount of tax revenue as crude oil?

How pratical are hydrogen fuel cell vechicles?

If a majority of our automobiles were replaced with vehicles which operate on hydrogen powered fuel cells, how could massive amounts of hydrogen be stored safely for refueling? How safe are these cars when the fuel tank ruptures due to collision compared to current gasoline/diesel ones currently in use? How many miles will the vehicles be able to go before refueling?