All State Expired Incentives & Laws

Expired Alaska Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Alaska.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Alaska.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Alaska.

Expired Alabama Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Alabama.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Alabama.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Alabama.

Expired Arkansas Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Arkansas.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Arkansas.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Arkansas.

Expired Arizona Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Arizona.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Arizona.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Arizona.

Expired California Incentives and Laws

Expired State Incentives

High Occupancy Vehicle (HOV) Lane Exemption

Qualified compressed natural gas, hydrogen, and electric vehicles meeting specified California and federal emissions standards may use HOV lanes regardless of the number of occupants in the vehicle. Qualified hybrid electric vehicles (HEV) are also exempt from HOV lane restrictions. Vehicles must be affixed with a Clean Air Vehicle sticker issued by the California Department of Motor Vehicles, which expire January 1, 2011. A limited number of Clean Air Vehicle stickers are available. Drivers of qualified HEVs registered to an address in the nine-county San Francisco Bay region must also obtain a Bay Area FasTrak account before using HOV lanes. For more information about qualified vehicles, see the California Air Resources Board’s Carpool Lane Use Stickers Web site. (Reference Assembly Bill 1209, 2008, and California Vehicle Code 5205.5 and 21655.9)

Expired State Laws and Regulations

Alternative Fuel Vehicle (AFV) License Fee

In order to equalize the vehicle license fee between AFVs and conventional fuel vehicles, the incremental cost of purchasing an AFV is exempt from the vehicle license fee (of 2%) when the costs are more than the most comparable conventional fuel vehicle, as determined by the California Energy Commission. This reduction applies to new, light-duty AFVs that are certified to meet or exceed Ultra Low Emission Vehicle standards. This program expires January 1, 2009. (Reference California Revenue and Taxation Code 10759.5)

Biofuels Use

Public agencies, utilities, and solid waste collection vehicle operators are permitted to use biodiesel or biodiesel fuel blends up to 20% in any retrofitted on-road or off-road vehicle or diesel engine certified by the state whether or not biodiesel is expressly identified as a fuel for use with the retrofit system. (Reference Senate Bill 975, 2005, and California Health and Safety Code 43860)

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in California.

Expired Colorado Incentives and Laws

Expired State Incentives

Alternative Fuel Infrastructure Tax Credit

For tax years beginning prior to January 1, 2011, the Colorado Department of Revenue offers an income tax credit for the cost of construction, reconstruction, or acquisition of an alternative fueling facility that is directly attributable to the storage, compression, charging, or dispensing of alternative fuels to motor vehicles. The credit value is as follows:

For an alternative fueling facility that will be generally accessible for use by the public, in addition to the person claiming the credit, the percentages specified above will be multiplied by 1.25. If at least 70% of the alternative fuel dispensed annually is derived from a renewable energy source for a period of 10 years, the credit percentages specified above will be multiplied by 1.25. Certification for the percentage of renewable energy must be presented, as requested, to the Department of Revenue. The credit has a maximum value of $400,000 in any consecutive five-year period for each fueling facility. For more information about this credit, see the Colorado Department of Revenue's Alternative Fuel Income Tax Credits Web site.

(Reference Colorado Revised Statutes 39-22-516)

Point of Contact

Tax Information Call Center
Colorado Department of Revenue
Phone (303) 238-7378
http://www.revenue.state.co.us/main/home.asp

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Colorado.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Colorado.

Expired Connecticut Incentives and Laws

Expired State Incentives

Alternative Fuel Fueling Infrastructure and Alternative Fuel Vehicle (AFV) Conversion Tax Credit

Prior to January 1, 2008, a Corporation Business Tax credit is available for 50% of the following expenditures: the construction of, improvements to, or equipment for any compressed natural gas (CNG), liquefied natural gas (LNG), or liquefied petroleum gas (LPG) refueling station or an electric vehicle recharging station; or the purchase and installation of equipment used in dedicated or dual-fuel CNG, LNG, LPG, or electric vehicle conversions. This credit may be carried forward for up to three years. (Reference Connecticut General Statutes 12-217i)

Point of Contact

Taxpayer Services Division
Connecticut Department of Revenue
Phone (860) 297-5962
http://www.ct.gov/drs

Alternative Fuel Vehicle (AFV) Tax Credit

Prior to January 1, 2008, a Corporation Business Tax credit is available for 10% of the incremental cost of purchasing a new dedicated compressed natural gas, liquefied natural gas, liquefied petroleum gas, or electric vehicle. This credit may be carried forward for up to three years. (Reference Connecticut General Statutes 12-217i)

Point of Contact

Taxpayer Services Division
Connecticut Department of Revenue
Phone (860) 297-5962
http://www.ct.gov/drs

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Connecticut.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Connecticut.

Expired District of Columbia Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in District of Columbia.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in District of Columbia.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in District of Columbia.

Expired Delaware Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Delaware.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Delaware.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Delaware.

Expired Florida Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Florida.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Florida.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Florida.

Expired Georgia Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Georgia.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Georgia.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Georgia.

Expired Hawaii Incentives and Laws

Expired State Incentives

Alternative Fuel Refueling Infrastructure Tax Deduction

The state provides income tax deductions of $2,000 to $50,000, identical to the federal income tax deductions, for the installation of clean-fuel refueling property provided in the Energy Policy Act of 1992. For more information, please contact the Hawaii State Department of Taxation at (800) 222-3229 or see form N35 on the Department of Taxation Web site at www.state.hi.us/tax/tax.html. (Reference Hawaii Revised Statutes Section 235-2.3, US Code Chapter 26 Section 179A, House Resolution 4520, 2004)

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Hawaii.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Hawaii.

Expired Iowa Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Iowa.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Iowa.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Iowa.

Expired Idaho Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Idaho.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Idaho.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Idaho.

Expired Illinois Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Illinois.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Illinois.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Illinois.

Expired Indiana Incentives and Laws

Expired State Incentives

E85 Fuel Use Incentive

A political subdivision, defined as a municipal corporation or special taxing district, is entitled to a monthly E85 incentive payment if at least 75% of the fuel purchased in the preceding calendar month by the political subdivision was E85 for use in flexible fuel vehicles (FFVs). The amount of the monthly payment is equal to $33.33 for each FFV owned by the political subdivision and only applies for FFVs that have been owned by the political subdivision for less than five calendar years. This credit expires January 1, 2015. (Reference Indiana Code 8-14-2-8)

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Indiana.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Indiana.

Expired Kansas Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Kansas.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Kansas.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Kansas.

Expired Kentucky Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Kentucky.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Kentucky.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Kentucky.

Expired Louisiana Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Louisiana.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Louisiana.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Louisiana.

Expired Massachusetts Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Massachusetts.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Massachusetts.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Massachusetts.

Expired Maryland Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Maryland.

Expired State Laws and Regulations

Task Force on Energy Conservation and Efficiency

Maryland's Task Force on Energy Conservation and Efficiency was created to study energy conservation in Maryland, and to make recommendations for reducing energy consumption in various sectors, including transportation. Representatives from industry, energy consumers and energy efficiency experts made their report to on December 15, 2001; the recommendations could influence legislative energy proposals, regulatory changes and budget spending. (Reference Executive Order 01.01.2001.07 and Energy Conservation and Efficiency Task Force Report)

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Maryland.

Expired Maine Incentives and Laws

Expired State Incentives

Alternative Fuel Vehicle (AFV) Tax Exemption

Maine provides a partial tax exemption for the purchase of clean-fuel vehicles. For original equipment manufacturer (OEM) vehicles, the incremental cost of the sale or lease of a clean-fuel vehicle for which there is an identical gasoline-powered vehicle is tax-exempt. If there is no identical vehicle powered by gasoline, 30% of the sale or lease price of an internal combustion engine clean- fuel vehicle, and 50% of the sale or lease price of a clean-fuel vehicle either fully or partly powered by electricity stored in batteries, generated by a dynamic flywheel or generated by a fuel cell on board the vehicle, is tax-exempt. The tax exemption expires January 1, 2006. Clean-fuels include, but are not limited to, compressed natural gas (CNG); liquefied natural gas; liquefied petroleum gas (LPG); hydrogen; hythane; dynamic flywheels; solar energy; alcohol fuels containing not less than 85% alcohol by volume; and electricity. (Reference Maine Revised Statutes Title 36, Sections 1752 and 1760-79)

Expired State Laws and Regulations

Alternative Fuel Refueling Station Tax Credit

A taxpayer is allowed a credit for the construction, installation or improvements to any alternative fuel refueling or charging station. The value of this credit is equal to the qualifying percentage of expenditures paid or incurred. The qualifying percentage of expenditures is 50% from January 1, 1999, to December 31, 2001, and 25% from January 1, 2002, to December 31, 2005. (Reference Maine Revised Statutes Title 36, Section 5219P)

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Maine.

Expired Michigan Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Michigan.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Michigan.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Michigan.

Expired Minnesota Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Minnesota.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Minnesota.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Minnesota.

Expired Missouri Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Missouri.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Missouri.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Missouri.

Expired Mississippi Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Mississippi.

Expired State Laws and Regulations

Biodiesel Committee

A Study Committee on the Potential Use of Biodiesel Fuel was created in 2006 to study the need for mandated use of biodiesel and the agricultural and environmental benefits of biodiesel use. (Reference Senate Bill 2942, 2006)

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Mississippi.

Expired Montana Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Montana.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Montana.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Montana.

Expired North Carolina Incentives and Laws

Expired State Incentives

Biodiesel Production Tax Credit

A biodiesel provider that produces at least 100,000 gallons of biodiesel during the taxable year is allowed a credit equal to the per gallon excise tax the producer paid in accordance with the motor fuel excise tax rate. The credit does not apply to tax paid on the diesel portion of the biodiesel blends and the credit may not exceed $500,000. This credit is effective for taxable years beginning on January 1, 2008, and is in effect until January 1, 2010. (Reference North Carolina General Statutes 105-129.16F)

Alternative Fuel Production Tax Credit

A tax credit is available for the processing of biodiesel, 100% ethanol, or ethanol/gasoline blends consisting of at least 70% ethanol. The credit is equal to 25% of the cost of constructing and equipping the facility and a facility must be placed in service before January 1, 2011. The credit must be taken in seven equal annual installments beginning with the taxable year in which the facility is placed in service. In lieu of the above credit, a taxpayer that constructs and places into service, in North Carolina, three or more commercial facilities for processing renewable fuel and invests a total amount of at least $400,000,000 in the facilities is allowed a credit equal to 35% of the cost to the taxpayer of constructing and equipping the facilities. To claim the credit, the taxpayer must obtain a written determination from the Secretary of Commerce that the taxpayer is expected to invest at least $400,000,000 in three or more facilities within a five-year period. (Reference North Carolina General Statutes 105-129.16D)

Renewable Energy Property Tax Credit

Taxpayers who construct, purchase, or lease renewable energy property, are eligible for a tax credit equal to 35% of the cost of the property. Renewable energy property includes: equipment that uses renewable biomass resources to produce ethanol, methanol, biodiesel, or methane produced via anaerobic biogas, utilizing agricultural and animal waste or garbage; and related devices for converting, conditioning, and storing the liquid fuels and gas produced with the biomass equipment. The credit must be taken in five equal installments beginning with the taxable year in which the property is placed in service. A maximum funding amount of $2,500,000 per installation applies to renewable energy property placed in service for any purpose other than residential. Property must be placed in service before January 1, 2011. (Reference North Carolina General Statutes 105-129.15 and 105-129.16A)

Alternative Fueling Infrastructure Tax Credit

A tax credit is available for qualified fueling facilities that dispense biodiesel, 100% ethanol, or ethanol/gasoline blends consisting of at least 70% ethanol. The credit is equal to 15% of the cost of construction and installation of the dispensing facility, including pumps, storage tanks, and related equipment, that is directly and exclusively used for dispensing or storing the fuel. The credit must be taken in three equal annual installments beginning with the taxable year in which the facility is placed into service. Facilities must be placed in service before January 1, 2011. (Reference North Carolina General Statutes 105-129.16D)

Expired State Laws and Regulations

There are currently no known expired laws and regulations in North Carolina.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in North Carolina.

Expired North Dakota Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in North Dakota.

Expired State Laws and Regulations

Ethanol Blend Tax Rate Reduction

A state excise tax of $0.23 per gallon is imposed on all special fuels sold or used in the state, including compressed natural gas and liquefied petroleum gas. The sale of ethanol blended gasoline fuel containing 85% ethanol (E85) is exempt from the $0.23 per gallon tax, and is instead subject to a reduced tax of $0.01 per gallon on all E85 fuel sold or used in the state. (Reference North Dakota Century Code 57-43.1-02 and 57-43.2-02)

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in North Dakota.

Expired Nebraska Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Nebraska.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Nebraska.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Nebraska.

Expired New Hampshire Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in New Hampshire.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in New Hampshire.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in New Hampshire.

Expired New Jersey Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in New Jersey.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in New Jersey.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in New Jersey.

Expired New Mexico Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in New Mexico.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in New Mexico.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in New Mexico.

Expired Nevada Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Nevada.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Nevada.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Nevada.

Expired New York Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in New York.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in New York.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in New York.

Expired Ohio Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Ohio.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Ohio.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Ohio.

Expired Oklahoma Incentives and Laws

Expired State Incentives

Alternative Fuel Vehicle (AFV) Tax Credit

For tax years beginning before January 1, 2010, Oklahoma provides a one-time income tax credit for 50% of the cost of converting a vehicle to operate on an alternative fuel, or for 50% of the incremental cost of purchasing a new Original Equipment Manufacturer AFV. The state also provides a tax credit for 10% of the total vehicle cost, up to $1,500, if the incremental cost of a new AFV cannot be determined or when an AFV is resold, as long as a tax credit has not been previously taken on the vehicle. The alternative fuels eligible for the credit are compressed natural gas, liquefied natural gas, liquefied petroleum gas, methanol, and electricity. For qualified electric vehicles propelled by electricity only, the basis for the credit is the full purchase price of the vehicle. For vehicles also equipped with an internal combustion engine, such as a hybrid electric vehicle, the basis for the credit is limited to the portion of such motor vehicle which is attributable to the propulsion of the vehicle by electricity. For more information, see Oklahoma Income Tax Form 511CR (PDF 219 KB). (Reference Senate Bill 1558, 2008, and Oklahoma Statutes 68-2357.22) Download Adobe Reader

Alternative Fuel Vehicle (AFV) Tax Credit

Prior to January 1, 2009, Oklahoma provides a one-time income tax credit for 50% of the cost of converting a vehicle to operate on an alternative fuel, or for 50% of the incremental cost of a new OEM AFV. The state also provides a tax credit for 10% of the total vehicle cost, up to $1,500, when an AFV is resold, as long as a tax credit has not been previously taken on the vehicle. Additionally, the state provides a tax credit for up to 50% of the cost of installing refueling infrastructure for AFVs. These tax credits may be carried forward for up to three years. The alternative fuels eligible for the credit include compressed natural gas (CNG), liquefied natural gas (LNG), liquefied petroleum gas (LPG), ethanol, methanol, and electricity. This tax credit extends to low-speed electric vehicles as defined by NHTSA in 49 C.F.R. 571.500 and to forklifts and other similar self-propelled vehicles. (Reference Oklahoma Statutes Section 68-2357.22)

Alternative Fueling Infrastructure Tax Credit

The state provides a tax credit for up to 50% of the cost of installing alternative fueling infrastructure. The tax credit may be carried forward for up to three years and expire January 1, 2010. The alternative fuels eligible for the credit include compressed natural gas, liquefied natural gas, liquefied petroleum gas, and methanol. (Reference Senate Bill 1558, 2008, and Oklahoma Statutes 68-2357.22)

Biodiesel Production Tax Credit

For tax years beginning after December 31, 2004, and before January 1, 2013, a biodiesel (B100) production facility is allowed a credit of $0.20 per gallon of biodiesel produced. An eligible biodiesel facility must produce at least 25% of its nameplate design capacity for at least six months after the first month for which it is eligible to receive the credit, on or before December 31, 2008. The credit is allowed for 60 months beginning with the first month in which the facility is eligible to receive the credit and ending not later than December 31, 2012. An eligible facility may also receive an expansion credit of $0.20 per gallon of biodiesel produced in excess of the original nameplate design capacity that results from expansion of the facility before December 31, 2008. Beginning January 1, 2013, a biodiesel facility may receive a credit of $0.075 per gallon of biodiesel for new production for a period not to exceed 36 consecutive months. If the credit allowed exceeds the amount of income taxes due, the excess amount may be carried forward as a credit against subsequent income tax liability for a period not to exceed five years. Additional restrictions apply(Reference House Bill 1956, 2008, and Oklahoma Statutes 68-2357.67)

Ethanol Production Tax Credit

For tax years beginning after December 31, 2003, and before January 1, 2013, an ethanol production facility is allowed a tax credit in the amount of $0.20 per gallon of ethanol produced, for 60 months beginning with the first month in which the facility is eligible to receive such credit. The credit may only be claimed if the ethanol facility maintains an average production rate of at least 25% of its nameplate design capacity for at least six months after the first month for which it is eligible to receive the credit, on or before December 31, 2010. Producers are also eligible for an expansion credit of $0.20 per gallon of ethanol produced in excess of the original nameplate capacity that results from expansion of the facility before December 31, 2008. Beginning January 1, 2013, an ethanol facility is eligible for a credit of $0.075 per gallon of ethanol, before denaturing, for new production for a period not to exceed 36 consecutive months. (Reference Oklahoma Statutes 68-2357.66)

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Oklahoma.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Oklahoma.

Expired Oregon Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Oregon.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Oregon.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Oregon.

Expired Pennsylvania Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Pennsylvania.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Pennsylvania.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Pennsylvania.

Expired Rhode Island Incentives and Laws

Expired State Incentives

Alternative Fuel Vehicle (AFV) and Fueling Infrastructure Tax Credit

The Alternative Fueled Vehicle and Filling Station Tax Credit entitles taxpayers to a tax credit equal to 50% of the capital, labor, and equipment costs associated with the construction of, or improvement to, any alternative fuel fueling or recharging station providing domestically produced alternative fuel or facilities for recharging electric vehicles. For the purpose of this tax credit, alternative fuels are defined according to the Energy Policy Act of 1992 (Public Law 102-486) and include ethanol fuel and biodiesel produced from feedstocks including virgin vegetable oil, yellow grease, waste vegetable oil, and animal fats and tallows. Taxpayers are also entitled to a tax credit equal to 50% of the incremental cost of purchasing an AFV or the capital, labor, and equipment cost of converting a motor vehicle to operate on an alternative fuel. Taxpayers may carry forward any unused credits or any unused portion of the credit for up to five years. This incentive is effective until January 1, 2008. (Reference Rhode Island Code 44-39.2-2)

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Rhode Island.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Rhode Island.

Expired South Carolina Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in South Carolina.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in South Carolina.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in South Carolina.

Expired South Dakota Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in South Dakota.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in South Dakota.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in South Dakota.

Expired Tennessee Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Tennessee.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Tennessee.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Tennessee.

Expired Texas Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Texas.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Texas.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Texas.

Expired Utah Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Utah.

Expired State Laws and Regulations

Alternative Fuels Tax

Until January 1, 2009, owners of qualified alternative fuel vehicles that operate on propane, compressed natural gas, or electricity, are required to pay a clean special fuel tax by annually purchasing a Clean Special Fuel Certificate. This certificate may be obtained during vehicle registration or may be purchased at any time thereafter. The cost of this certificate is $82 annually for vehicles with a Gross Vehicle Weight Rating (GVWR) of up to 26,000 pounds (lbs.) and $126 annually for vehicles over 26,000 lbs. GVWR. Government entities that own or lease an alternative fuel vehicle are exempt from the clean special fuel tax. The Revenue and Tax Code provides for a reduction of motor and special fuel taxes if the motor or special fuel is already taxed by the Navajo Nation. Agreements with the Navajo Nation related to administration of motor and special fuels taxes have been authorized. (Reference House Bill 106, 2008, and Utah Code 59-13-201, 59-13-301, and 59-13-303 through 59-13-304)

Point of Contact

Utah State Tax Commission Motor Vehicle Division
Phone (800) DMV-UTAH or (801) 297-7780
dmv@utah.gov
http://dmv.utah.gov/licensespecialplates.html

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Utah.

Expired Virginia Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Virginia.

Expired State Laws and Regulations

Biodiesel Fuel Use Requirement

State agencies are requested to implement the use of biodiesel fuels, where feasible, in fleet vehicles owned or operated by the agency. During the 2007 Regular Session of the General Assembly, the Secretary of Administration submitted House Document No. 18 to the Division of Legislative Automated Systems, which included an executive summary and report of each agency's progress related to biodiesel use. (Reference House Joint Resolution 148, 2006)

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Virginia.

Expired Vermont Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Vermont.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Vermont.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Vermont.

Expired Washington Incentives and Laws

Expired State Incentives

Alternative Fuel Vehicle (AFV) and Hybrid Electric Vehicle (HEV) Tax Exemption

Beginning January 1, 2009, new passenger cars, light-duty trucks, and medium-duty passenger vehicles that are dedicated AFVs are exempt from the state sales and use tax. Qualified vehicles must operate exclusively on natural gas, propane, hydrogen, or electricity, meet the California motor vehicle emissions standards effective January 1, 2005, and comply with the rules of the Washington Department of Ecology. In addition, all new passenger cars, light-duty trucks, and medium-duty passenger vehicles that utilize hybrid electric technology and have a U.S. Environmental Protection Agency estimated highway fuel economy of at least 40 miles per gallon are exempt from state sales and use tax. This tax exemption expires January 1, 2011. (Reference Revised Code of Washington 82.08.809 and 82.08.813)

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Washington.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Washington.

Expired Wisconsin Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Wisconsin.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Wisconsin.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Wisconsin.

Expired West Virginia Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in West Virginia.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in West Virginia.

Expired Utilities/Private Incentives

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

Expired Wyoming Incentives and Laws

Expired State Incentives

There are currently no known expired incentives in Wyoming.

Expired State Laws and Regulations

There are currently no known expired laws and regulations in Wyoming.

Expired Utilities/Private Incentives

There are currently no known expired utility or private incentives in Wyoming.