West Virginia Incentives and Laws

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Last Updated February 2006

State Incentives

Alternative Fuel Vehicle (AFV) Tax Credit

The state of West Virginia offers a tax credit for the incremental cost of purchasing an Original Equipment Manufacturer AFV, or for the cost of converting a vehicle to operate on an alternative fuel. The tax credit became effective on July 1, 1997, for either personal or corporate income tax. The maximum credit depends on the vehicle type and Gross Vehicle Weight Rating (GVWR), as shown below, and cannot exceed the incremental or conversion cost. Eligible alternative fuels include compressed natural gas (CNG), liquefied natural gas, liquefied petroleum gas, blends of 85% or more of methanol and ethanol, other alcohols, alcohol-derived liquids, and electricity. The credit is taken in three equal increments over three years and expires June 30, 2006.

GVWR/Vehicle Type	Non-Electric Vehicle Tax Credit	Electric Vehicle Tax Credit
10,000 pounds (lbs.) or less	$3,750	$4,125
10,000 to 26,000 lbs.	$9,250	$10,175
Trucks or vans over 26,000 lbs.	$50,000	$55,000
Buses seating over 20 adults	$50,000	$55,000

(Reference West Virginia Code 11-6D)

Point of Contact

West Virginia State Tax Department
Phone (304) 558-3333
http://www.state.wv.us/taxrev/uploads/wvafmv%2D1.pdf

State Laws and Regulations

Alternative Fuel Production Subsidy Prohibition

Incentives or subsidies from political subdivisions for the production of alternative fuels are prohibited by law, with exceptions for certain coal-based liquid fuels. (Reference West Virginia Code 8-27A-3 and 11-13D-3d)

Provision for Establishment of Alternative Fuel Use Mandate

The Secretary of Administration has the authority to require state, county and municipal government fleets to make 75% of fleet purchases AFVs. (Reference West Virginia Code 5A-2A-2)

Utilities/Private Incentives

There are currently no known utility or private incentives offered in West Virginia

West Virginia Points of Contact:

NAME	AGENCY	TITLE	PHONE	FAX	EMAIL
Kelly Bragg	West Virginia Clean Cities Coalition	West Virginia Clean State Coordinator	(304) 558-0350	(304) 558-0362	kbragg@wvdo.org
Steven Richardson	U.S. Department of Energy, National Energy Technology Laboratory	Project Manager	(304) 285-4185		steven.richardson@netl.doe.gov
	West Virginia State Tax Department		(304) 558-3333		_
Al Ebron	West Virginia University, National Alternative Fuels Training Consortium	Executive Director	(304) 293-7882	(304) 293-6944	al.ebron@mail.wvu.edu
Reynold L. Sanner	U.S. General Services Administration	Western Zone Manager, Region 3	(724) 693-2400 x4	(724) 693-2406	reynold.sanner@gsa.gov
Robert O'Loughlin	Federal Highway Administration, Resource Center	Air Quality Specialist	(415) 744-3823	(415) 744-2620	robert.o'loughlin@fhwa.dot.gov