Georgia Incentives and Laws

Last Updated March 2006

State Incentives

Zero Emission Vehicle (ZEV) Tax Credit

Georgia offers an income tax credit of up to 20% of the cost to purchase or lease a ZEV, or $5,000, whichever is less. ZEVs include, but are not limited to, battery-only electric vehicles (EVs) and hydrogen fuel cell vehicles. Low speed vehicles do not qualify for this credit.(Reference Georgia Code 48-7-40.16)

Point of Contact

James Udi
Environmental Specialist
Georgia Environmental Protection Division
Phone (404) 363-7046
Fax (404) 362-2534
james_udi@dnr.state.ga.us
 

Alternative Fuel Vehicle (AFV) Tax Credit

Georgia offers a tax credit towards the purchase, lease, or conversion of a vehicle that operates solely on an alternative fuel and has a minimum EPA Low Emission Vehicle (LEV) certification. The owners of vehicles that have their vehicles converted to operate on an Energy Policy Act (EPAct) defined alternative fuel and can meet the EPA certification of LEV or better may also receive the credit. The credit is worth up to 10% of the cost of a new AFV or up to 10% of the cost of converting the vehicle to operation on an alternative fuel, or $2,500, whichever is less. The credit cannot exceed the taxpayer's income tax liability, but any portion of the credit not used in the year the AFV is purchased or converted can be carried over for up to five additional years. This incentive does not apply to hybrid electric vehicles. (Reference Georgia Code 48-7-40.16)

Electric Charger Tax Credit

There is a tax credit to any business enterprise for the purchase or lease of each electric charger that is located in Georgia. The amount of the credit is 10% of the cost of the charger or $2,500, whichever is less. (Reference Georgia Code 48-7-40.16)

Point of Contact

James Udi
Environmental Specialist
Georgia Environmental Protection Division
Phone (404) 363-7046
Fax (404) 362-2534
james_udi@dnr.state.ga.us
 

High Occupancy Vehicle (HOV) Lane Exemption

AFVs displaying the proper alternative fuel license plate are allowed to use high occupancy vehicle lanes, regardless of the number of passengers. (Reference Georgia Code 32-9-4 and 40-2-76)

State Laws and Regulations

Alternative Fuels Use and Alternative Fuel Vehicle (AFV) Acquisition Requirements

State agencies and departments are required to prioritize the procurement of high fuel efficiency and flexible fuel vehicles when such technologies are commercially available and economically practical. Additionally, all state-owned refueling facilities are required to maximize the purchase of gasoline blended with ethanol and diesel fuel blended with biodiesel for use in state vehicles, when available and economically practical. Furthermore, the Georgia Environmental Facilities Authority, Division of Energy Resources is required to lead a statewide stakeholder process to develop a Comprehensive State Energy Strategy to be completed by December 15, 2006. (Reference Executive Order 02.28.06.02, 2006)

Biodiesel Specifications

Biodiesel produced or sold, including for the purpose of blending with petroleum diesel, must meet the specifications of American Society for Testing and Materials Standard D 6751. (Reference Senate Bill 636, 2006 and Georgia Code 10-1-151.1)

High Occupancy Vehicle (HOV) Lane Exemption

Pending legislative or regulatory approval by the U.S. Congress or U.S. Department of Transportation approve, hybrid electric vehicles (HEVs) may use high occupancy vehicle lanes, regardless of the number of passengers. The Georgia General Assembly has encouraged the U.S. Congress to pass legislation allowing HEVs to use HOV lanes regardless of the number of passengers. (Reference Georgia Code 32-9-4 and House Resolution 14, 2005)

Hybrid Electric Vehicle Definition

The term 'alternative fuel vehicle' is expanded to include HEVs. A HEV is defined as a motor vehicle, which draws propulsion energy from onboard sources of stored energy, which include an internal combustion or heat engine using combustible fuel and a rechargeable energy storage system. HEVs must also meet federal Clean Air Act and California emissions standards, meet or exceed the federal Bin 5 Tier II emission levels, and have a fuel economy that is 1.5 times the Model Year 2002 EPA composite class average for the same vehicle class. (Reference Georgia Code 40-2-76)

Motor Fuel Excise Tax

An excise tax is imposed at the rate of $0.075 per gallon on distributors who sell or use motor fuel within Georgia. Motor fuels which are not commonly sold or measured by the gallon, and are used in any motor vehicles on public highways, may be taxed according to their gasoline gallon equivalent. Propane and special fuels sold in bulk to a licensed consumer distributor are exempt from this tax. (Reference Georgia Code 48-9-3)

Compressed Natural Gas (CNG) Permit

There is a one-time fee, collected by the state Safety Fire Commissioner, for a permit to dispense CNG for vehicle use. (Reference Georgia Code 25-2-4.1)

Utilities/Private Incentives

Natural Gas Infrastructure Technical Assistance

Atmos Energy offers preliminary feasibility studies for CNG refueling stations and vendor selection on a case-by-case basis.

Point of Contact

Walter C. Miller
Energy Services Consultant
Atmos Energy
Phone (817) 303-2903
Fax (817) 303-2929
walter.c.miller@atmosenergy.com
 

Georgia Points of Contact: