Alternative Fuel Vehicle Credit - Personal (Georgia)

Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place	Georgia
Name	Alternative Fuel Vehicle Credit - Personal
Incentive Type	Personal Tax Credit
Applicable Sector	Residential
Active Incentive	No
Implementing Sector	State/Territory
Energy Category	Renewable Energy Incentive Programs
Amount	Varies
Start Date	1998-01-01
Maximum Incentive	5,000 per vehicle
Program Administrator	Georgia Department of Natural Resources
Website	http://www.dnr.state.ga.us/dnr/environ/
References	DSIRE

Summary

Georgia offers a tax credit for the purchase or lease of a new low-emission vehicle or zero-emission vehicle that is registered in the state. The amount is $2,500 per new low-emission vehicle and $5,000 per new zero-emission vehicle. Georgia also allows a credit for the conversion of a conventionally fueled vehicle to a converted vehicle that is registered in the state. The amount of this credit is equal to the cost of conversion, with a maximum credit of $2,500 per converted vehicle.

All claims for any credit must be accompanied by a certificate approved by the Environmental Protection Division of the Georgia Department of Natural Resources. Any credit claimed but not used in any taxable year may be carried forward for five years from the close of the taxable year in which a new clean-fueled vehicle was purchased or leased, or a conventionally-fueled vehicle was changed into a converted vehicle.

By definition, "clean-fueled vehicles" utilize motors certified by the Environmental Protection Agency to meet, for any model year, a set of emission standards that classifies it as a low-emission vehicle or zero emission vehicle. "Zero-emission vehicles" have zero tailpipe and evaporative emissions as defined under rules and regulations of the Georgia Board of Natural Resources applicable to clean fueled vehicles. Electric vehicles are generally qualify as zero-emission vehicles. "Low-emission vehicles" are fueled solely by an alternative fuel, including methanol, denatured ethanol, and other alcohols; mixtures containing 85 percent or more by volume of methanol, denatured ethanol, and other alcohols with gasoline or other fuels; natural gas; liquefied petroleum gas; hydrogen; coal-derived liquid fuels; fuels other than alcohol derived from biological materials; and electricity, including electricity from solar energy.

Authorities (Please contact the if there are any file problems.)

Authority 1:	O.C.G.A. § 48-7-40.16
Date Effective	1998-01-01

Incentive Contact

Contact Name	William Cook
Department	Georgia Department of Natural Resources
Division	Environmental Protection Division Environmental Protection Environmental Protection Division
Address	2 MLK Jr. Dr., Suite 1152 East Tower
Place	Atlanta, Georgia
Zip/Postal Code	30334
Phone	(404) 363-7031
Email	william_cook@mail.dnr.state.ga.us
Website	http://www.state.ga.us/dnr/environ/

Contact Name	Public Information
Department	Department of Revenue
Address	1800 Century Boulevard Northeast
Place	Atlanta, Georgia
Zip/Postal Code	30345-3202
Phone	(404) 417-3206
Phone 2	(877) 423-6711
Website	https://etax.dor.ga.gov/

• Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.