Alternative Fuel Vehicle Credit - Personal

June 08, 2004


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.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Georgia
Incentive Type: Personal Tax Credit
Web Site:
Administrator: Georgia Department of Natural Resources
Start Date: 1/1/98
Eligible Renewable/Other Technologies:
Incentive Amount: Varies
Maximum Incentive: $5,000 per vehicle


Name: O.C.G.A. § 48-7-40.16
Effective Date: 1/1/98


Name: William Cook
Organization: Georgia Department of Natural Resources
Address: 2 MLK Jr. Dr., Suite 1152 East Tower
Atlanta GA 30334
Phone: (404) 363-7031
Name: Public Information
Address: 1800 Century Boulevard Northeast
Atlanta GA 30345-3202
Phone: (404) 417-3206

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.