Alternative Fuels and Tax Credits

James Udi - 404-363-7028
james.udi@dnr.state.ga.us

 

Low Emission "Alternative Fuel" Vehicle Tax Credits in Georgia

picture of car

Qualifications

If your vehicle is registered in Georgia, meets the low or zero emission standard and is powered solely by an alternative fuel *, you may be eligible for one of the following tax credits: Click here to download list of eligible vehicles (excel)

  • Low-Emission Vehicle (LEV)

  • Vehicle Conversion to alternative fuel

  • Zero Emission Vehicle (ZEV)

Alternative fuels include (but are not limited to):
Natural Gas, Battery Electric, Propane, Hydrogen Fuel Cell pic

*"Solely by alternative fuelsmeans a vehicle that is capable of running ONLY on alternative fuel. A vehicle that is capable of operating on gasoline or diesel does not qualify for the tax credit.

If you own a business enterprise that is not retail and is engaged in manufacturing, warehousing and distribution, processing, telecommunications, tourism, and research and development industries, you may qualify for the following tax credit:

  • Electric vehicle chargers

Available Tax Credits

  • Low Emission and Zero Emission Vehicles
    The State of Georgia offers the following tax credits to purchased or leased vehicles that are registered in Georgia and that are fueled solely by an alternative fuel*:
    • Low-Emission Vehicle (LEV) - 10% of the vehicle cost or $2,500 (whichever is less)
    • Zero Emission Vehicle (ZEV) - 20% of the vehicle cost or $5,000 (whichever is less)
      NOTE: To receive this credit, the vehicle cannot receive its electricity from an on-board combustion device. Please note that hybrid electric, diesel and gasoline vehicles do not qualify, even if the vehicle has a label noting that it is a LEV. Vehicles must solely operate on an alternative fuel to qualify.

  • Vehicle Conversions - 10% of the conversion cost or $2,500 (whichever is less).
    NOTE: The converted vehicle kit must be certified by the manufacturer to meet EPA low emission (LEV) standards, and the converted vehicle must solely operate on an alternative fuel. In addition, the gasoline/diesel fuel system must be disabled or completely removed from the vehicle.

  • Electric Vehicle Charger
    10% of the cost of the charger and its installation or $2,500 (whichever is less).
    Conditions:
    • A tax credit for an Electric Vehicle Charger is available only to business enterprises. Individual homes and retail businesses do not qualify.
    • A qualified charger is one that is rated greater than 130 volts and is designed to charge on - road vehicles.
    • The charger must be installed in Georgia and must remain in Georgia for 5 consecutive years.
    tax credits may be carried forward for 5 years and cannot exceed taxpayer's income tax liability pic

Steps to take if you qualify for a tax credit:

  • Obtain a blank LEV/ZEV, Conversion or Electric Vehicle Charger Certification Form from EPD below.

    Click the appropriate link below to download specific documents. IMPORTANT: Form must be printed in color. Black and white copies will be rejected.

  • Complete the Certification Form and send the original (in color) to James Udi at Georgia EPD at the address listed below, along with copies of the following documents as they apply to you:
  • Vehicles and Electric Chargers - Bill of Sale in the name of the taxpayer claiming the credit

    Vehicles - Permanent Tag Registration and Bill of Sale/Paid Invoice

    Converted Vehicles - A copy of the certificate of conformity from the manufacturer stating that the conversion kit allows the vehicle to meet minimum LEV standards. (This does not apply to converted electric vehicles or if the vehicle is on EPA’s approved list of conversions)

    Please send the original Certification Form and supporting documents to:
    Georgia Environmental Protection Division
    Air Protection Branch
    Mobile and Area Sources
    4244 International Parkway
    Suite 134
    Atlanta, GA 30354

  • EPD will review the completed certification form and documents. Once all the requirements have been met, EPD will sign the form and send it back to you. This approved certificate is used to verify that you, a taxpayer, are entitled to the credit.
  • Once you receive your completed approved certificate from EPD, attach it to your Georgia Income Tax Return or Georgia Amended Tax Return and send it to the Georgia Department of Revenue along with your tax return. Omission of the original approved certificate will result in the credit being disallowed. The Department of Revenue will approve and issue the actual tax credit. Schedule 2 of your return should reflect the amount of your anticipated credit.

Contact information

For more information or to return your completed LEV/ZEV, Conversion or Electric Vehicle Charger Certification Form, please contact:

Georgia EPD

For more information about how to obtain your tax credit once you have received your approved, completed LEV certificate form, please contact:

Georgia Department of Revenue

James Udi
Environmental Compliance Specialist
Georgia Environmental Protection Division
Air Protection Branch
Mobile and Area Sources
4244 International Parkway
Suite 134
Atlanta, GA 30354
Phone: 404 - 363 - 7028
Fax: 404-362-2534
james.udi@dnr.state.ga.us
https://etax.dor.ga.gov/

 

Additional Information

US Department of Energy: The Alternative Fuels and Advanced Vehicles Data Center (AFDC)

Other Links

Clean Cities Atlanta

The Alternative Fuels and Advanced Vehicles Data Center (AFDC)