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?