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

Alternative Fuel Grants

The Arkansas Alternative Fuels Development Fund includes three types of grant incentives available beginning January 1, 2007. The grants include capital and operation incentives for alternative fuel producers and feedstock processors, production incentives for feedstock producers, and distribution incentives for alternative fuels distributors. Alternative fuel producers can receive up to $0.20 per gallon of alternative fuels produced, not exceeding $2 million. Feedstock processors can receive up to $2 million for the construction, modification, alteration, or retrofitting of feedstock processing facilities that are located and operated in Arkansas. Alternative fuel distributors can receive $50,000 to assist with the distribution and storage of alternative fuels or alternative fuels mixture at distribution facilities that are located and operated in Arkansas. Funding is available through July 1, 2009. (Reference House Bill 1379 and 1845, 2007)

Rebate Fund for Converting Vehicles

The Arkansas Department of Economic Development established a rebate fund for the cost of converting vehicles to operate on alternative fuels. The fund provides a 50% rebate of up to $2,000 for each vehicle converted to operate on CNG, LNG, and electricity, and up to $1,000 for each vehicle converted to operate on LPG, methanol, and ethanol. The 50% rebate is also available for the incremental cost of purchasing an OEM AFV, with a maximum of $2,000 per rebate. Local governments and private individuals are eligible for these rebates; however, fuel suppliers and state governments are not.

Biodiesel Tax Refund

A biodiesel supplier is entitled to a tax refund of $0.50 per gallon of biodiesel fuel used by the supplier to produce a biodiesel blend that contains not more than 2% biodiesel by volume and that is for sale by the supplier or for use by the supplier in a trade or business. In order to qualify for the tax refund, a supplier must meet the following requirements: 1) sign a financial incentive agreement with the Arkansas Department of Economic Development; 2) obtain approval from the Arkansas Alternative Fuels Commission and the Department of Finance and Administration as a biodiesel producer and have the production capacity to produce at least one million gallons of biodiesel in a 12-month period; and 3) certify that it will produce biodiesel fuel that meets the appropriate federal and state standards. This incentive expires June 30, 2007. (Reference Arkansas Code 15-4-2803)

Hybrid Electric Vehicle (HEV) Rebate

The HEV Rebate Program, administered by the Arkansas Energy Office, provides an incentive to state agencies to purchase new HEVs. The rebate is equivalent to the amount of the sales tax paid for the HEV, and a completed application must be submitted within six months of the delivery and registration of the vehicle. Qualified HEVs must have a hybrid drive train, regenerative breaking, and an energy storage device. Rebates are available on a first-come, first-served basis until available funds are exhausted; please check with the Energy Office for availability of funds prior to purchasing a vehicle.

Point of Contact

Chris Benson
Director
Arkansas Energy Office
Phone (800) 558-2633 or (501) 682-0865
Fax (501) 682-2703
cbenson@1800arkansas.com
http://www.1-800-arkansas.com/energy/index.cfm?page=transportation

Expired State Laws and Regulations

Alternative Fuels Commission

The Arkansas Alternative Fuels Commission Act of 2003 established a seven-member alternative fuels commission to develop, coordinate, and promote the utilization of alternative fuels throughout the state, with emphasis on the production, development, promotion, and utilization of alternative fuels in transportation. The Commission is in charge of making grants and loans, and controls the Alternative Fuels Fund. (Reference Arkansas Code 15-10-601 and 15-10-701)

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

Biodiesel Production and Labeling Specifications

Biodiesel sold in Arizona must meet the American Society for Testing and Materials (ASTM) specification D6751. Blends of biodiesel sold in Arizona must meet the D975 specifications established by ASTM. Blenders of biodiesel must submit monthly reports on the percentage of biodiesel in the final blend as well as verify the quality of biodiesel to the Director of the Department of Weights and Measures. A person who dispenses biodiesel or ultra low sulfur diesel must label the dispenser with the volume percentage of biodiesel in the final product in addition to the sulfur content. (Reference Senate Bill 1455, 2007, and Arizona Revised Statutes 41-2083 and 41-2051)

Natural Gas School Bus Fund

For fiscal year 2005-2006, excess revenues received as a result of vehicle emissions inspection fee requirements are to be deposited in the state air quality fund for the purpose of awarding grants to school districts for the incremental cost of purchasing new natural gas school buses or to purchase/retrofit school buses with diesel particulate filters. (Reference House Bill 2591, 2006 and Arizona Revised Statutes 49-551)

E85 Quality and Labeling Specifications

Ethanol blenders and retailers must ensure that E85 blended or sold complies with American Society for Testing and Materials (ASTM) specification D5798-99. Fuel dispensers and pump nozzles for E85 must display a notice stating that the fuel is for use only in flexible fuel vehicles (FFVs). If all notices are displayed properly, a retail seller of E85 shall not be held liable if a consumer places E85 in a non-FFV. Motor fuel producers must provide a report to the state Department of Weights and Measures including, but not limited to, the following information: the amount of E85 produced, used, or sold each month, and the fuel quality parameters of the ethanol and gasoline used in the blend. (Reference Arizona Revised Statutes 41-2122.01)

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 alternative fuel vehicles (AFVs) and hybrid electric vehicles (HEVs) can use HOV lanes regardless of the number of occupants in the vehicle. An identification sticker and FasTrak account must first be obtained from the California Department of Motor Vehicles; only 85,000 decals will be made available. Until January 1, 2011, qualified AFVs are limited to the following: 1) Super Ultra Low Emission Vehicles (SULEVs) or Zero Emission Vehicles (ZEVs) which also meet the federal Inherently Low Emission Vehicles (ILEV) evaporative emissions standards; 2) Ultra Low Emission Vehicles (ULEVs) produced during Model Year 2004 (MY2004) or earlier that also meet the federal ILEV standard; 3) HEVs produced during MY2004 or earlier that have a fuel economy rating of 45 miles per gallon or greater and also meet the state ULEV, SULEV, or Partial Zero Emission Vehicle (PZEV) standards. Enactment of the 2005 Federal transportation bill Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU), Public Law 109-59) allowed full implementation of this incentive. Additionally, certain vehicles registered to an address in the 9-county San Francisco Bay region are permitted to use the toll-free and reduced-rate passage privilege on specified bridges if the owner of the vehicle has obtained an automatic vehicle identification account. (Reference Assembly Bill 2600 and 1407, 2006, and California Vehicle Code Sections 5205.5 and 21655.9)

Point of Contact

Motor Vehicle Information Hotline
California Air Resources Board
Phone (800) 242-4450
http://www.arb.ca.gov/msprog/carpool/carpool.htm

Expired State Laws and Regulations

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

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

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

An income tax credit is available from the Colorado Department of Revenue for the purchase of an AFV or the conversion of a vehicle to operate using an alternative fuel, based on the incremental or conversion cost. HEVs also qualify for this incentive. This credit is only available in the year during which the vehicle was purchased or converted, and a vehicle may only qualify for this credit one time. For an AFV purchase or conversion that permanently replaces a motor vehicle or power source that is ten or more years old, the percentage specified in the table below is doubled, up to a maximum of 100% of the incremental or conversion cost. To the extent the allowable credit exceeds the person's tax liability for that year the excess may be carried forward for up to five years. Lessees or lessors of qualifying vehicles are also eligible for the credit. The value of the credit is based on the EPA emissions classification of the vehicle as follows:

Tax credits for Model Year 2008 HEVs and AFVs are as follows:

For vehicle eligibility updates and historical credit information, see the Colorado Department of Revenue's Alternative Fuel Income Tax Credit Web site. Mild Hybrids and neighborhood electric vehicles do not qualify for the AFV credit since they cannot be operated on Colorado highways.

(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

Alternative Fuel Vehicle (AFV) Rebate

A rebate is available from the Colorado Department of Revenue for the purchase of an AFV or for the conversion of a vehicle to operate using an alternative fuel. Vehicles must be owned by the State of Colorado, a political subdivision of the state, or a tax-exempt organization, and be used in connection with the official activities of the entity. HEVs also qualify for this incentive. The rebate is a percentage of the incremental cost if used toward purchasing a new AFV, or is a percentage of the conversion cost if used towards the cost of converting a vehicle to operate using an alternative fuel. For an AFV purchase or conversion that permanently replaces a motor vehicle or power source that is ten or more years old, the percentage specified in the table below is doubled, up to a maximum of 100% of the incremental or conversion cost. Each qualified entity is limited to $350,000 per state fiscal year in total rebates paid. The rebate value is as follows:

For more information about this rebate, see the Colorado Department of Revenue's Alternative Fuel Income Tax Credits Web site.

(Reference Colorado Revised Statutes 39-33-101 through 39-33-106)

Point of Contact

John Doty
AFV/Hybrid Taxes and Rebates
Colorado Department of Revenue
Phone (303) 205-8211
jdoty@spike.dor.state.co.us
http://www.revenue.state.co.us/mv_dir/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

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

Prior to July 1, 2008, the following purchases are exempt from sales tax: new dedicated compressed natural gas (CNG), liquefied natural gas (LNG), liquefied petroleum gas (LPG), hydrogen, or electric vehicles; equipment used in dedicated or dual fuel CNG, LNG, LPG, hydrogen, or electric vehicle conversions; and equipment associated with a CNG or hydrogen filling or electric recharging station. Between October 1, 2004, and October 1, 2008, new HEVs with a U.S. Environmental Protection Agency fuel economy rating of at least 40 miles per gallon are also exempt from sales tax. An HEV is defined as a passenger car that 1) draws acceleration energy from two onboard sources of stored energy, which are both an internal combustion or heat engine using combustible fuel and a rechargeable energy storage system, and 2) for an HEV produced during and after model year 2004, is certified to meet or exceed the Tier II Bin 5 Low Emission Vehicle classification. (Reference Connecticut General Statutes 12-412-67, 68, 69, and 115)

Point of Contact

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

Alternative Fuel Vehicle (AFV) and Hybrid Electric Vehicle (HEV) Parking – New Haven

The City of New Haven provides free parking on all city streets for HEVs and AFVs registered in New Haven. HEV and AFV vehicle owners must obtain a non-transferable pass from the Department of Traffic and Parking to place on the vehicle's dashboard or hang from the rearview mirror. AFVs and HEVs are subject to all time and other posted parking restrictions. (Reference New Haven Code of General Ordinances, Title III, Chapter 29, Article III, Division 1, Section 29-56)

Point of Contact

Department of Traffic and Parking
City of New Haven
Phone 203-946-8075
Fax 203-946-8074
http://www.cityofnewhaven.com/TrafficParking/

Expired State Laws and Regulations

Alternative Fuel Vehicle (AFV) Loan Fund

The Business Environmental Clean-Up Revolving Loan Fund offers loans for working or development capital to businesses that convert gasoline and diesel-powered vehicles to run on alternative fuels. In order to qualify, a business must meet the following four criteria:

• Have been in business for at least two years;
• Have gross revenues under $3 million in its most recent fiscal year or have less than 150 employees;
• Derive at least 75% of its gross revenues from motor vehicle fuel conversion activities; and
• Demonstrate that it is unable to obtain financing from conventional sources on reasonable terms or in reasonable amounts.

(Reference C.G.S. 32-23z)

Alternative Fuel Tax Exemptions

Natural gas or propane sold as a motor fuel by a public utility company in a taxable quarter commencing prior to June 30, 2008 is exempt from the gross earnings tax on the sale of petroleum products. Prior to July 1, 2008, petroleum products sold for use as fuel in fuel cells and propane sold for use as a fuel in motor vehicles are exempt from the petroleum gross earnings tax. Finally, between July 1, 1994, and July 1, 2008, compressed natural gas, liquefied petroleum gas, and liquefied natural gas are not subject to the motor fuels tax. (Reference Connecticut General Statutes 12-264, 12-587, and 12-458f)

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

Alternative Fuel Vehicle (AFV) Incentives

The Clean Fuel Fleet Program included an initiative for the District of Columbia (D.C.) to develop alternative fuel vehicle (AFV) incentives, such as income tax credits for AFVs, motor fuel exemptions, and preferential parking. However, the D.C. Council has not implemented the measure.

Compressed Natural Gas (CNG) Refueling Infrastructure Development

The District of Columbia Energy Office has received a Congestion Mitigation Air Quality (CMAQ) grant to help offset the costs of installing three compressed natural gas fuel pumps at selected commercial gas stations through the 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

Biodiesel Production Facility Grants

The State Energy Office will administer moneys in the Green Energy Fund through a program of environmental incentive grants and loans for the development, promotion and support of energy efficiency programs and renewable or alternative energy technology in the State. The Technology Demonstration Program provides grants equal to 25% of the cost of a project which demonstrates the market potential of Renewable Energy Technology in Delaware, including biodiesel manufacturing facilities. Cash grants for biodiesel manufacturing facilities shall not exceed 25% of the project cost and no one project may receive more than $300,000. (Reference Senate Bill 44 and Delaware Code Title 29, Chapter 80, Subchapter II)

Expired State Laws and Regulations

Governor's Energy Advisory Council

The Governor's Energy Advisory Council was established to develop implementation plans for the recommendations provided in the Delaware Energy Task Force's 2003 Delaware Energy Plan. The Plan addresses state energy goals including promoting production and use of bioenergy and clean alternative energy, and broadening the existing diversity and reducing the environmental impact of fuels, while meeting Delaware's transportation needs. (Reference Delaware Code Title 29, Chapter 80, Subchapter II)

Expired Utilities/Private Incentives

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

Expired Florida Incentives and Laws

Expired State Incentives

Hydrogen and Biofuels Tax Exemption

Through July 1, 2010, the sale or use of the following is exempt from Florida state sales, rental, use, consumption, distribution, and storage tax: 1) hydrogen powered vehicles and related materials, and hydrogen fueling stations, up to a maximum of $2 million in taxes in each fiscal year in aggregate; 2) materials used in the distribution of biodiesel (B10-B100) and ethanol (E10-E100), including fueling infrastructure, transportation, and storage, up to a maximum of $1 million in taxes in each fiscal year for all taxpayers. Gasoline fueling station dispenser retrofits for ethanol (E10-E100) distribution also qualify for this exemption. (Reference Florida Statutes 212.08)

Expired State Laws and Regulations

Clean Fuel Florida Advisory Board

The Florida Clean Fuel Act established the Clean Fuel Florida Advisory Board under the Department of Community Affairs to study the implementation of AFVs and to formulate and provide the Governor, Legislature, and Secretary of Community Affairs with recommendations on how to expand and fund the use of AFVs in the state. The Board will dissolve in 2006. For more information about the board, please contact Carlos Gonzalez, Gold Coast Clean Cities Coordinator, at (954) 985-4416, or via email at carlosg@sfrpc.com. (Reference Florida Statutes 403.42)

Expired Utilities/Private Incentives

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

Expired Georgia Incentives and Laws

Expired State Incentives

AFV Purchase Incentive for Fleets

Funded through Congestion Mitigation and Air Quality (CMAQ) funds, the Alternative Fuel Vehicle Incremental Cost Incentive Program is available to local businesses, governments, and authorities throughout the 13-county Metropolitan Atlanta area. The program provides an incentive for fleets to purchase alternative fuel vehicles (AFVs) by offering funding to offset the incremental cost difference of AFVs from comparable gasoline- or diesel-powered vehicles. Applicants must have a demonstrated commitment to use alternative fuels and all vehicles must operate full-time on the alternative fuel. There is a 20% matched dollar requirement for each project.

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

Alcohol Fuel Tax Exemption

Alcohol fuel sold for consumption or use by the purchaser is exempt from state excise tax. For the purpose of this exemption, alcohol fuel is defined as neat biomass-derived alcohol liquid fuel or a mixture of petroleum-derived fuel and alcohol fuel consisting of at least 10% denatured biomass-derived alcohol that is used to fuel a motor vehicle. A producer, wholesaler, or retailer of alcohol fuels must pass any savings from this exemption on to the consumer. This exemption expires June 30, 2009. (Reference Hawaii Revised Statutes 237-27.1)

Expired Utilities/Private Incentives

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

Expired Iowa Incentives and Laws

Expired State Incentives

Alternative Fueling Infrastructure Cost-Share Program

A state cost-share program is being developed to provide financial incentives for the installation or conversion of E85 refueling infrastructure and infrastructure required to establish terminal facilities that store biodiesel for distribution to service stations. The program will also provide for the addition of at least 30 new or converted E85 retail outlets and four new or converted terminal facilities used to store ethanol. The program will provide for a maximum of $325,000 annually for the fiscal period beginning July 1, 2005, and ending June 30, 2008. (Reference Iowa Code 15.401)

Alternative Fuel Loan Program

The Iowa Values Fund assists with infrastructure development for E85 retail sites and biodiesel off-site terminal locations. The Iowa Renewable Fuels Association, through a management agreement with the Iowa Department of Economic Development, manages the loan program, which provides funding on a cost-share basis to cover equipment upgrades and new installations for E85 retail sites and on-site or off-site biodiesel terminal locations. The Legislature awarded $325,000 annually for three years. Applicants are eligible to apply if the upgrade or new installation took place or begins after July 1, 2005.

Expired State Laws and Regulations

Alternative Fuel Vehicle (AFV) and Hybrid Electric Vehicle (HEV) Acquisition Requirements

All state agency non-law enforcement, light-duty vehicles procured by 2010 must be AFVs or HEVs when an equivalent AFV or HEV model is available. Furthermore, agencies must ensure that their flexible fuel vehicles operate on E85 whenever an E85 refueling facility is available. (Reference Executive Order 41, 2005)

Alternative Fuel Use

All state agencies must ensure that all bulk diesel fuel procured contains at least 5% renewable content by 2007, 10% renewable content by 2008, and 20% renewable content by 2010, provided that fuel meeting American Society for Testing and Materials (ASTM) specification D 6751 is available. Agencies must ensure that diesel vehicles operate on biodiesel blends whenever the blends are available. (Reference Executive Order 41, 2005)

Alternative Fuels Tax

Ethanol-blended gasoline including E85 is taxed at $0.19 per gallon, while conventional gasoline is taxed at $0.207 per gallon. The non-ethanol blended gasoline tax rate may be adjusted annually, depending on the amount of ethanol-blended fuel sold in the preceding calendar year. Those who blend conventional motor fuel with ethanol may file for a refund for the difference between excise taxes paid on the motor fuel purchased to produce ethanol-blended gasoline and the excise tax due on the ethanol-blended gasoline. Compressed natural gas used as a motor fuel is taxed at $0.16 per 100 cubic feet. (Reference Iowa Code 452A.3, 452A.21 and 11-103.16(8A))

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

Biofuel Fueling Infrastructure Grant Fund

The Rural Idaho Economic Development Biofuel Infrastructure Matching Grant Fund (Fund) is established to provide grants for up to 50% of the cost of installing new fueling infrastructure dedicated to offering biofuels for retail sale, or for upgrading existing fueling infrastructure in order to be compatible with biofuels for the purpose of offering biofuels for sale. The Fund will be administered by the Energy Division of the Department of Water Resources and expires on July 1, 2012. (Reference Idaho Statutes 42-1806)

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

Alternative Fuel Vehicle (AFV) Grant Program

The Indiana Office of Energy and Defense Development (OED) administers the AFV Grant Program. The AFV Grant Program offers up to $75,000 in cost-share grants to vehicle fleets for the use of compressed natural gas (CNG), liquid petroleum gas (LPG), or electricity as alternatives to conventional gasoline or diesel fuel. Grants are awarded for refueling infrastructure and vehicle purchase or conversion. Eligible project costs include public-access refueling infrastructure (CNG, LPG, and hydrogen), vehicle conversion costs (CNG and LPG), and incremental costs of original equipment manufacturer AFVs (CNG, hydrogen, and hybrid-electric). Strong preference will be given to applicants who are members of a Clean Cities Coalition and to projects that are located in an Indiana county in nonattainment status for ozone or particulate matter. Applications must be received by OED or postmarked by September 1, 2006, in order to be eligible. Projects must be completed by May 31, 2007, and each grantee must commit to use the alternative fuel until December 31, 2008.

Point of Contact

Ryan Brown
Program Manager
Office of Energy and Defense Development
Phone (317) 232-8961
Fax (317) 232-1362
rbrown@oed.in.gov
http://www.in.gov/energy/applications

Alternative Fuel Vehicle (AFV) Grants

The Office of the Lieutenant Governor, Energy Group administers the AFV Grant Program for projects that involve the purchase of AFVs, conversion of conventionally fueled vehicles to operate on alternative fuels, installation of AFV refueling facilities, purchase and use of renewable transportation fuels, or combinations of these purposes. AFVs include vehicles capable of operating on electricity, ethanol, propane, hydrogen and natural gas, as defined by the Energy Policy Act of 1992 (EPAct). They do not include hybrid electric vehicles. Grant amounts range from $2,000 to $50,000 and are determined according to the following formulas:

1. For the purchase of OEM AFVs for which the manufacturer produces a conventionally fueled equivalent, 80% of the incremental cost is eligible for funding.
2. For the purchase of OEM AFVs for which the manufacturer does not produce a conventionally fueled equivalent, 30% of the overall cost of the vehicle is eligible for funding.
3. For the conversion of vehicles to run on an alternative fuel, 80% of the cost of conversion is eligible for funding.
4. For the purchase and installation of refueling facilities for an alternative fuel to be used in vehicles, 50% of the facility cost is eligible for funding.
5. For the purchase and use of E85 or biodiesel in blends of 20% or higher, 50% of the incremental cost is eligible for funding.

Project budgets may include funding from third party sources, but the applicant itself must directly contribute at least 20% of the project's total budget. If a grant is awarded, the applicant will receive funds on a reimbursement basis only. Businesses, non-profit institutions and units of local government (including public school systems) are eligible to apply. AFV grants will not be awarded to fund research projects. Entities that are required to purchase alternative fuel vehicles under the Energy Policy Act of 1992 are not eligible for grants under this program.

E85 Fuel Retailer Tax Credit

An E85 retailer is allowed to deduct $0.18 from the required state gross retail tax for every gallon of E85 sold during reporting periods ending before July 1, 2020. The Indiana Department of Revenue will publish an annual notice in the Indiana Register to indicate the total amount of funding available for reimbursement. (Reference Indiana Code 6-2.5-7-5 and 6-2.5-7-5.5)

E85 Fuel Use Tax Credit

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

Alternative Fuel Promotion

The legislature of Kansas urges the United States President and Congress to approve federal energy legislation that promotes the use of ethanol and biodiesel fuel. (Reference Senate Concurrent Resolution 1604, 2003)

Expired Utilities/Private Incentives

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

Expired Kentucky Incentives and Laws

Expired State Incentives

Hybrid and Alternative Fuel Vehicle Rebate Program

Organizations or individuals located in non-attainment areas are eligible for Congestion Mitigation and Air Quality Improvement Program vehicle rebates for dedicated Original Equipment Manufactured (OEM) alternative fuel vehicles (AFVs): $2,000 per dedicated light or medium-duty AFV and $4,000 per dedicated heavy-duty AFV. There is a limit of five vehicles per fleet per calendar year, and mandated fleets are not eligible. Each participant must pay a minimum of 20% of the incremental cost. Rebates are also available for hybrid electric vehicles and low speed vehicles operating within a fleet. This rebate program expires June 30, 2004.

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

Biodiesel Equipment and Fuel Tax Exemption

Certain property and equipment used to manufacture, produce, or extract unblended biodiesel, as well as unblended biodiesel used as fuel by a registered manufacturer, are exempt from state sales and use taxes. Unblended biodiesel is defined as B100 which meets the American Society of Testing and Materials (ASTM) standard D6751. These provisions are effective through June 30, 2012. (Reference Louisiana Revised Statutes 47:301)

Expired State Laws and Regulations

Alternative Fuel Vehicle (AFV) Acquisition Requirements

At least 80% of all vehicles purchased or leased by state agencies and local governments must be capable of being fueled by alternative fuels, or any fuel that meets or exceeds federal Clean Air Act standards. Exemptions may apply to a state agency or a local government that provides evidence that a central refueling station for alternative fuels is not available, or that projected net costs will exceed those associated with continued use of traditional gasoline or diesel fuels over the expected useful life of the equipment or refueling facilities. (Reference Louisiana Revised Statutes 33:1418 and 39:364)

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

Rebate for Shuttle and School Buses

The Maryland Energy Administration (MEA) has a limited amount of money to help offset the purchase of alternative fuel shuttle and school buses. The rebate will pay up to $10,000 of the incremental cost of purchasing an alternative fuel shuttle bus. After purchasing a qualified vehicle, submit the receipt or invoice to MEA along with documentation of the incremental cost. This rebate does not apply to vehicle fleets mandated to comply with the Energy Policy Act of 1992 (EPAct).

Hybrid and Electric Vehicle Excise Tax Credit

The Maryland Clean Energy Incentive Act, effective July 1, 2000, through July 1, 2004, provides tax credits against the 5% vehicle excise tax, up to $2,000 for EVs and up to $1,000 for qualifying HEVs for model year 2000 and later. The credit values for HEVs are:

No Title Data in Database for record number: 5257

No Title Data in Database for record number: 5227

The maximum credit amount as detailed above may be increased for HEVs that actively employ a regenerative braking system that supplies to the rechargeable energy storage system at least 20% of the energy available from braking in a typical 60 miles per hour (mph) to zero mph braking event:

No Title Data in Database for record number: 5258

No Title Data in Database for record number: 5228

The vehicles must be four-wheeled, registered in Maryland, original equipment manufactured (OEM), and not more than 8,500 pounds (lbs.) unloaded Gross Vehicle Weight (GVW). They must also meet the current vehicle exhaust standards set under the National Low Emission Vehicle Program for gasoline powered passenger cars. EVs that currently qualify for the credit are the Chevrolet S-10, Dodge Epic, Dodge Caravan Epic, Ford Ranger EV, General Motors EV1, Honda EV Plus, Nissan Altra EV, Solectria Flash, Solectria Force, and the Toyota RAV4 EV. In order to claim a credit for an EV, the owner must first meet any state or federal laws or regulations governing clean-fuel vehicle or EV purchases applicable during the calendar year in which the vehicle is titled. HEVs that currently qualify for the credit are the Honda Insight, Honda Civic Hybrid, and Toyota Prius. For more information, please contact Michael Li of the Maryland Energy Administration at (800) 72-ENERGY, or via email at mli@energy.state.md.us. (Reference Annotated Code of Maryland, Section 13-815 of the Transportation Article)

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 Grants

The Sustainable Energy Trust Fund was established to provide loans or other financial assistance to support sustainable energy projects. The Finance Authority of Maine, in consultation with the Energy Resources Council, is directed to adopt rules governing eligibility, project feasibility and terms and conditions for loans or other financial assistance, including grants. Sustainable energy projects eligible for financial support may include demonstration projects that promote or support clean transportation alternatives. (Reference Maine Revised Statutes Title 35-A Section 3211-A)

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)

Alternative Fuel Promotion

In addition to promoting improved vehicle fuel efficiency, state agencies shall promote the procurement of dedicated alternative fuel vehicles, dual fuel vehicles (AFVs) and supporting refueling infrastructures. (Reference Executive Order 5, 2002)

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

Renewable Fuels Commission

The Renewable Fuels Commission is established within the Michigan Department of Agriculture to investigate and recommend strategies that the governor and the legislature may implement to promote the use of alternative fuels and alternative fuel vehicles (AFV). The Commission will also identify mechanisms that promote alternative fuel research and effective communication and coordination of efforts between state and local governments, private industry, and institutes of higher education. The commission may also review any state regulation that may hinder the use, research, and development of alternative fuels and AFVs, and recommend changes to the governor. In June 2007, the Commission submitted a report on its investigation and recommendations to the legislature and the governor (PDF 453). The Commission must issue follow-up reports at least annually until January 1, 2010. (Reference Michigan Compiled Laws 290.581-290.586)

Expired Utilities/Private Incentives

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

Expired Minnesota Incentives and Laws

Expired State Incentives

Ethanol Production Incentive

Through June 30, 2010, an ethanol production incentive of $0.20 per gallon of ethanol produced is available to qualified facilities that began production before June 30, 2000. Annual payments are limited to $3 million to any one producer. (Reference Minnesota Statutes 41A.09)

Point of Contact

Ralph Groschen
Senior Marketing Specialist
Minnesota Department of Agriculture
Phone (651) 201-6223
Fax (651) 201-6114
ralph.groschen@state.mn.us

Expired State Laws and Regulations

Policy on Promoting Alternative Fuel Markets

Minnesota policy states that it is in the long-term interest of the state to promote the development and market penetration of alternative fuels, and to develop additional markets for indigenous crop-based fuels. This section expires in July, 2003. (Reference Minnesota Statutes §216C.40)

Expired Utilities/Private Incentives

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

Expired Missouri Incentives and Laws

Expired State Incentives

Biodiesel Fuel Use Incentive

Through the 2011-12 school year, school districts are allowed to establish contracts with nonprofit, farmer-owned, new generation cooperatives to purchase biodiesel blends of 20% (B20) or higher for use in operating buses. Every school district that contracts with an eligible new generation cooperative for biodiesel will receive an additional payment through its state transportation aid payment, to offset the incremental cost of purchasing the biodiesel. (Reference Missouri Revised Statutes 414.433)

Expired State Laws and Regulations

State Energy Task Force

The Missouri Energy Task Force is a nine member group charged with producing a report for the Governor by August 31, 2006, providing recommendations for promoting the development of alternative fuel sources in ways that strengthen the farm economy of rural Missouri and lessening Missouri's dependence on oil and other fossil fuels. (Reference Executive Order 05-46, 2005)

Alternative Fuel Vehicle (AFV) and Refueling Infrastructure Loans

The Missouri Energy Center has developed an administrative plan for implementing a loan program that provides financial assistance to political subdivisions for establishing the use of alternative fuels in their vehicle fleets. The loans can be used toward the purchase of new AFVs, conversion of gasoline motor vehicles to operate on alternative fuels, or construction of alternative fuel refueling stations. The loans will be available for a maximum of $2,000 for the incremental cost of purchasing a new AFV or the conversion of a new or existing vehicle to operate on an alternative fuel, and a maximum of $100,000 for the construction of an alternative fuel refueling station. There is currently no appropriation for the implementation of this legislation. (Reference Missouri Revised Statutes 414.353, 414.356, and 414.359)

Expired Utilities/Private Incentives

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

Expired Mississippi Incentives and Laws

Expired State Incentives

Economic Development Fund

The Mississippi Ace Fund (Ace Fund), administered by the Mississippi Development Authority (MDA), is a program that provides grants to Economic Development Entities (Local Sponsors) to assist in funding economic development opportunities to promote economic growth in the State of Mississippi (State). Local sponsors are encouraged to use these grants in connection with other State and federal programs. Projects, which are eligible for assistance, must be related to the construction, renovation, or expansion of a new or expanded industry. The maximum amount of ACE funds, which may be provided for any one project, is $150,000.

Biofuels Production Incentive

Mississippi's Commissioner of Agriculture and Commerce is authorized to make direct payments to ethanol and biodiesel producers located in Mississippi. The amount of payment for each producer's annual production is $0.20 per gallon, up to 30 million gallons per year per producer, for a period of up to 10 years following the start date of production. No payments will be made for production that occurs after June 30, 2015, and the maximum total annual payment to a single producer per fiscal year is $6 million. (Reference Mississippi Code 69-51-5)

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)

Vehicle Acquisition Requirements for Universities

When possible, any vehicle purchased or leased by a state university in Mississippi shall be an alternative fuel or a hybrid-electric vehicle. (Reference Senate Bill 3141, 2002)

Expired Utilities/Private Incentives

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

Expired Montana Incentives and Laws

Expired State Incentives

Biodiesel Production Incentive

A tax incentive payable to biodiesel producers is available for increases in annual biodiesel production for the first three years of production in the amount of $0.10 per gallon for each gallon of increased production over the previous year. For the purposes of this incentive, the production year begins July 1. This tax incentive is available until July 1, 2010. (Reference Montana Code Annotated 15-70-601)

Expired State Laws and Regulations

Ethanol and Biodiesel Blends Tax Reduction Decal

Retail pumps that dispense ethanol or biodiesel blends must have a decal designed and produced by the state Department of Transportation. The department shall provide the decals, which must be affixed to both sides of the fuel pump and state that the price of the fuel reflects a 15% reduction in the amount of state taxes when compared to gasoline or special fuels. The penalty for each violation is $100 for each fuel pump. (Reference Montana Code Annotated 15-70-245 and 15-70-370)

Hydrogen Energy Plan

The Montana Hydrogen Energy Plan aims to develop and establish Montana as a key state in the hydrogen economy. The Montana Hydrogen Futures Project has been established as the key economic development focus of the state, such that by the year 2020, 50% of all vehicles and equipment in Montana and 100% of all state-run vehicles will be powered by alternative fuels; all intercity bus systems will use hydrogen; distribution of synthetic fuels and hydrogen will be provided for the trucking industry; a school bus retrofit and hydrogen power program will be established; and incentives will be provided for converting internal combustion engines to operate on hydrogen. (Reference House Joint Resolution 26, 2003)

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

Alternative Fuel Vehicle (AFV) and Hybrid Electric Vehicle (HEV) Grants

Clean Fuel Advanced Technology (CFAT) is a three-year project focused on reducing transportation related emissions in North Carolina's non-attainment and maintenance counties for National Ambient Air Quality Standards. Projects that are adjacent to areas may also be eligible if emissions will be reduced in the eligible counties. The $2 million project is funded by the North Carolina Department of Transportation, State Energy Office, and the Division of Air Quality, and covers three broad areas: education and outreach; project funding; and recognition of exemplary activities. Funding for up to 80% of project costs is available for AFVs, fueling infrastructure, idle reduction technologies, heavy-duty HEVs, heavy-duty buses, and diesel retrofits.

Point of Contact

Anne Tazewell
Alternative Fuels Program Manager
North Carolina Solar Center, North Carolina State University
Phone (919) 513-7831
Fax (919) 515-6159
anne_tazewell@ncsu.edu

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. Facilities must be placed in service before January 1, 2011.

(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 ceiling 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 Fuel 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

Biofuels Industry Promotion Task Force

The State established the Biofuels Industry Strategic Plan Work Group (BISP Work Group) to develop a strategic plan for expansion of the biofuels industry in North Carolina, including delineating the increasing role of biotechnology in the development of biofuels. The Work Group was required to include representatives from various North Carolina colleges and universities, the North Carolina Biotechnology Center, and the Rural Economic Development Center, Inc. The BISP Work Group submitted North Carolina's Strategic Plan for Biofuels Leadership to the Environmental Review Commission on April 1, 2007. (Reference Senate Bill 2051, 2006)

Alternative Fuel Use and Fuel Efficient Vehicle Requirements

State-owned vehicle fleets with more than 10 motor vehicles designed for highway use must establish plans to improve the use of alternative fuels and fuel-efficient vehicles. The plans must enable the state-owned fleets to achieve a 20% reduction or displacement of the current petroleum products consumed by January 1, 2010. Reductions may be met by petroleum or oils displaced through the use of biodiesel, ethanol, synthetic oils or lubricants, other alternative fuels, the use of hybrid electric vehicles, other fuel-efficient or low-emission vehicles or additional methods as may be approved by the State Energy Office. (Reference Session Law 2005-276, Section 19.5)

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

Hydrogen Tax Exemption

Sales of hydrogen to power an internal combustion engine or fuel cell are exempt from the state sales tax. This exemption is effective through June 30, 2010. (Reference North Dakota Century Code 57-43.2-02.4)

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

No Title Data in Database for record number: 4564

As established by the Ethanol Development Act, beginning June 1, 2000, as long as funds remain in the Ethanol Production Incentive Cash Fund, any ethanol facility shall receive a credit for $0.075 per gallon of ethanol, before denaturing, for new production for a period not to exceed 36 consecutive months. This credit must be earned on or before December 31, 2003. Beginning January 1, 2002, any new ethanol facility that is in production and producing 100,000 gallons of ethanol annually by June 30, 2004, shall receive a credit of $0.18 per gallon. This credit must be earned by June 30, 2012. Within a one-year time frame, an individual facility may apply for this credit for up to a maximum of ten million gallons of ethanol. (Reference Statute 66-1344)

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

No Title Data in Database for record number: 5525

The legislature of New Mexico has resolved that, during the 2003 legislative interim, the secretary of economic development be requested to appear before the appropriate interim committee and report on the economic development department's plan for hydrogen and fuel cell research and development in New Mexico, as well as on any suggested legislation. This declaration was made to support New Mexico in its readiness to take a national leadership role in research, development, manufacturing and integration of hydrogen energy technology products and systems, and its position as a world leader in hydrogen and fuel cell research and development. (Reference HJM 6, 2003)

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

Alternative Fuel Vehicle (AFV) Tax Exemption

New York provides a partial sales and use tax exemption for the incremental cost of new AFVs and for vehicles that are converted to run on alternative fuels. This exemption is effective through October 1, 2006. (Reference New York Tax Law Article 28, Section 1115)

Alternative Fuel Tax Exemption and Rate Reduction

E85, compressed natural gas, and hydrogen used exclusively to operate the engine of a motor vehicle is exempt from state sales and use taxes. Additionally, cities and counties are authorized to reduce the sales and use tax imposed on B20 to 85% of the diesel fuel tax rate. This exemption and rate reduction expires September 1, 2011. (Reference New York Tax Law 1111 and 1115)

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, methanol, and electricity. (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

Alternative Fuels Commission

Pending the availability of supporting federal funds, a Fuel Cell Initiative Task Force, will serve between April 2004 and September 2005 to study and make recommendations regarding the state of the fuel cell industry, programs to accelerate the commercial availability of fuel cells, and related economic incentives. The Task Force will make a report to the Governor and Legislature by September 1, 2005. (Reference House Bill 2351, 2004 and Executive Order 2005-16)

Alternative Fuel Promotion

Oklahoma's Bioenergy Initiative encourages Oklahoma to establish bioenergy production programs to improve energy security, create opportunities for economic development within the state, and reduce greenhouse gas emissions. Oklahoma shall develop and pursue bioenergy alternatives for cleaner energy sources, drawing on its vast supplies of crop residues, grasses, trees, animal waste, and other biomass resources. (Reference Executive Order 2001-22)

Ethanol Development

The Oklahoma Ethanol Development Study Act and the Oklahoma Ethanol Development Advisory Committee were created in May 2001 to serve until June 2006 to encourage the processing, market development, promotion, distribution and research of products derived from grain, ethanol, or ethanol components, co-products or by-products, in part to provide efficient and less-polluting energy sources which will make Oklahoma less energy dependent and reduce atmospheric carbon monoxide levels. (Reference Oklahoma Statutes Section 2-1950.1 and 2-1950.2)

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

Natural Gas Vehicle (NGV) Rebate

New England Gas provides rebates and incentives for natural gas vehicle projects on a case-by-case basis through its Demand-Side Management Program.

Expired South Carolina Incentives and Laws

Expired State Incentives

Biodiesel Production Tax Credits

For tax years beginning after December 31, 2005, there are business or personal income tax credits of a) $0.20 for each gallon of biodiesel motor fuel produced mostly from soybean oil and sold, and b) $0.30 for each gallon of biodiesel motor fuel a majority of which is produced from feedstock other than soybean oil and sold, up to a maximum of three million gallons per year from each facility, for a maximum of five years for each facility. Credits are available for not more than one facility in each county in any calendar year, with priority given to the first facility in a county that produces biodiesel motor fuel using soybean oil as the feedstock. Credits are available to individuals or businesses without regard to a “per county” limitation. These credits may be carried forward for up to three years. Payments must be made upon compliance with verification procedures set forth by the Department of Agriculture. (Reference House Bill 4810, 2006)

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

Evaluation of High Occupancy Vehicle (HOV) Lane Exemption

The Tennessee Department of Transportation is urged to: study implementation of a policy exempting low emission and energy-efficient vehicles from the requirements of the HOV lane and implementing federal regulations; consult with the Federal Highway Administration regarding the proper implementation of such a policy; and report its findings and recommendations to the transportation committees of the state General Assembly. (Reference Senate Bill 2932, 2006)

Biodiesel Support

The Tennessee legislature recommends that a study committee be created to research renewable energy resources and their potential uses by private entities and state and local agencies, and encourages the use of renewable energy from biomass or bio-based products, including biodiesel. (Reference Senate Joint Resolution 251, 2005)

Expired Utilities/Private Incentives

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

Expired Texas Incentives and Laws

Expired State Incentives

Ethanol and Biodiesel Fuel Production Grant

The Texas Economic Development and Tourism Office administers a grant program for ethanol and biodiesel fuel producers. In order to be eligible for a grant, ethanol and biodiesel fuel producers are required to register with the state and contribute $0.032 per gallon, up to 18 million gallons per producer, to a fund. Additionally, the state contributes $0.168 per gallon produced to the fund. A producer is then entitled to receive a grant of $0.20 per gallon from the fund, up until the 10th anniversary of the date production from the plant began. For each fiscal year a fuel producer may not receive a grant for more than 18 million gallons of fuel ethanol or biodiesel produced at any one registered plant, regardless of total gallons produced. This incentive expires August 31, 2005. (Reference Texas Statutes, Agriculture Code, Chapter 16)

Expired State Laws and Regulations

Alternative Fuel Vehicle (AFV) Purchase Requirements

Under the Texas Clean Fuel Fleet Program, clean-fuel vehicle acquisition requirements apply to certain mass transit, local government, and private fleets located in the state's non-attainment areas. Affected fleets are required to ensure that a certain percentage of their fleet vehicles are certified to meet the EPA's LEV standards. Fleets may use any vehicle/fuel combination that is certified by EPA standards. Beginning September 1, 2002, local governments with fleets of more than 15 vehicles and private fleets with more than 25 vehicles located in non-attainment areas are required to ensure that 70% of light-duty vehicle purchases and 50% of heavy-duty vehicle purchases meet LEV standards. Mass transit authorities are required to convert 50% of their total fleet to run on alternative fuels. Vehicles weighing over 26,000 lbs. are exempt. (Reference Texas Statutes Sections 382.131 to 382.142)

Expired Utilities/Private Incentives

Clean Vehicle Loaner Program

The North Central Texas Council of Governments (NCTCOG) operates the Clean Vehicle Loaner Program. Through the Clean Vehicle Loaner Program, NCTCOG will obtain advanced technology and alternative fuel vehicles that will be loaned out to local public fleets for a test period of several weeks. The test period will allow time to assess the compatibility of clean vehicles with the fleet's needs. This program will be able to provide a quick, simple, and low-cost method for local organizations to have "hands-on experience" with clean vehicle technologies.

Electric Vehicle (EV) Rebates

Central Texas Clean Cities and Austin Energy offer an EV rebate to Austin Energy customers who purchase qualifying EVs, electric scooters, or electric bicycles from approved dealers. Applicants may receive the following rebates: $250 for all-electric vehicles including neighborhood electric vehicles, $100 for all-electric scooters, and $50 for all-electric bicycles. Rebate funding is limited and valid until March 31, 2009.

Point of Contact

Stacy Neef
Clean Cities Coordinator
Central Texas Clean Cities Coalition
Phone (512) 482-5343
Fax (512) 482-5454
stacy.neef@austinenergy.com
http://www.cityofaustin.org/cleancities

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

Alternative Fuel Vehicle (AFV) and Refueling Infrastructure Tax Credit

The Commonwealth of Virginia provides individuals, private entities, and corporations a state tax credit equal to 10% of the amount allowed as a federal tax deduction for clean-fuel vehicles and related refueling property (under Section 179A of the Internal Revenue Code). The tax credit was amended in 1994 to specify that it is for the purchase of clean fuel vehicles that are principally garaged in Virginia and for certain refueling property placed in service in Virginia. (Reference Virginia Code 58.1-438.1)

High Occupancy Vehicle (HOV) Lane Exemption

Alternative fuel vehicles (AFVs) displaying the Virginia Clean Special Fuels license plate may use Virginia HOV lanes, regardless of the number of occupants, until July 1, 2009. For HOV lanes serving the I-95/395 corridor, only registered vehicles displaying Clean Special Fuels license plates issued prior to July 1, 2006, will be exempt from HOV lane requirements. Dedicated AFVs and some hybrid electric vehicles may qualify for the license plate and HOV exemption; see the Virginia Department of Motor Vehicles Web site for a complete list of qualifying vehicles. The annual fee for Clean Special Fuels license plates is $25 in addition to the prescribed fee for state license plates. (Reference House Bill 1014, 2008, and Virginia Code 33.1-46.2 and 46.2-749.3)

Point of Contact

Virginia Department of Motor Vehicles
Phone (866) 368-5463 or (800) 435-5137
http://www.dmv.state.va.us/webdoc/citizen/vehicles/cleanspecialfuel.asp

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)

Alternative Fuel Use and Fuel-Efficient Vehicle Acquisition Requirements

All state agencies and institutions must maximize biodiesel and ethanol use in state fleet vehicles except where the use of biodiesel will void warranties or incur unreasonable additional costs to the agencies. The Department of General Services (DGS) must make E85 and B20 available for agency use at sites selected based on the locations of state-owned flexible fuel and diesel vehicles. Agencies and institutions that independently purchase fuel must use E85 and B20 fueling sites to the maximum extent reasonably possible; state vehicles used for law enforcement and emergency response are exempt from these requirements. Additionally, the DGS must include in its policies and procedures requirements for the purchase of fuel-efficient, low-emission state-owned vehicles, as well as procedures for leasing vehicles requirements that give a preference to compact, fuel-efficient, and low-emission vehicles. (Reference Executive Order 48, 2007)

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

Governor's Commission on Climate Change

Recognizing that emissions from vehicles are the largest source of greenhouse gas emissions in Vermont, the Governor's Commission on Climate Change was established to develop recommendations on how to reduce greenhouse gas emissions in the state and provide these recommendations to the Governor. The Commission will submit these recommendations to the Governor in a Climate Change Action Plan no later than September 1, 2007. (Reference Executive Order 07-05, 2005)

Fuel Efficient Vehicle Acquisition Requirements

A Climate Neutral Working Group (Working Group) was established in an effort to reduce greenhouse gas emissions from state government operations. As part of this effort, all state government agencies, offices, and departments are directed to purchase the most fuel-efficient vehicles available in each vehicle class according to specifications set by the Working Group. The Working Group is directed to consider vehicles that meet high fuel economy standards and provide lower total overall emissions of greenhouse gases, criteria pollutants, and hazardous air contaminants. This directive expires on July 1, 2020. (Reference Executive Order 14-03, 2003)

Expired Utilities/Private Incentives

Electric Vehicle (EV) Lease Program

EVermont coordinates the Vermont Electric Vehicle (EV) Lease Program, leasing EVs to Vermont businesses and institutions. Vehicles used in the lease program are primarily Solectria's E-10 (a converted, fully electric Chevrolet S-10), and Solectria's Force (a converted, fully electric Geo Metro). The average annual lease is $4,000 for EVs and includes complete technical support, all maintenance, liability insurance, license plates and registration fees, and promotional support. For more information, please contact EVermont at (802) 828-4039, or visit the Web site at www.evermont.org.

Electric and Alternative Fuel Vehicle Lease Programs

EVermont, the Chittenden County Metropolitan Planning Organization, the Vermont Agency of Transportation (VTrans), Burlington Electric Department, and Vermont Gas have teamed up to offer AFVs to qualifying public entities in Chittenden County. Two electric vehicles and two compressed natural gas vehicles are available for lease under this program. For more information, please contact EVermont at (802) 828-4039, or visit the Web site at www.evermont.org.

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)

Alternative Fuel Grant and Loan Program

The Energy Freedom Program (Program) is established within the Department of Community, Trade, and Economic Development (CTED), and administered by the Director of the CTED in consultation with other state agencies. The Program awards low-interest loans and grants through a competitive application process. Eligible projects include: research and development of new and renewable energy and biofuel sources, including biomass, solar, and wind power; renewable energy and alternative fuel infrastructure, facilities, and technologies; and research and development to develop markets for alternative fuel byproducts. Funding for the Program is provided by the Energy Freedom Loan Account and the Green Energy Incentive Account. The Program expires June 30, 2016.

Construction of new alternative fueling facilities as well as upgrades and expansion of existing fueling infrastructure offered to the public are eligible for funding of up to $50,000 per fueling infrastructure project. Funding for fueling infrastructure projects will only be awarded if the project is located within a 'green highway zone' in the state, which is a designated area within reasonable proximity of Washington Interstates 5, 90, and 82.

(Reference Revised Code of Washington 43.325)

Clean School Bus Pilot Project

Two school districts were selected to participate in a pilot project on the use of biodiesel with ultra low sulfur diesel (ULSD) in school buses, with blends of 80% ultra low sulfur diesel and 20% biodiesel (B20). The pilot project began in September of 2003, with emissions testing at specified intervals throughout the project. The Superintendent of Public Instruction is expected to submit a report of findings, including issues related to the maintenance of the vehicles, to the legislature by September 1, 2005. (Reference RCW 28A.160.804)

Biofuels Retail Tax Exemption

Fuel delivery vehicles and machinery, equipment, and related services that are used for the retail sale or distribution of a biodiesel blend or E85 motor fuel are exempt from state retail fuel sales and use taxes until July 1, 2015. (Reference Revised Code of Washington 82.08.955 and 82.12.955)

Biofuels Tax Deduction

A tax deduction is available for the sale or distribution of biodiesel or E85 motor fuel. This deduction is available until July 1, 2015. (Reference Revised Code of Washington 82.04.4334)

Biofuels Production Tax Exemption

Qualifying buildings, equipment, and land used in the manufacturing of alcohol fuel, biodiesel, or biodiesel feedstocks are exempt from state and local property and leasehold taxes for a period of six years. Additionally, until July 1, 2009, a reduced Business and Occupation tax rate of 0.138% applies to individuals engaged in alcohol fuel, biodiesel fuel, or biodiesel feedstock manufacturing. (Reference Revised Code of Washington 82.04.260, 82.29A.135, and 84.36.635)

Idle Reduction Tax Incentives

Tax incentives are available for the infrastructure and services that support the use of auxiliary power for heavy-duty vehicles weighing more than 14,000 pounds through on-board or stand-alone electrification systems. These incentives offer a business and occupation tax deduction and sales and tax exemption for machinery and equipment used to provide auxiliary power at truck stops. Sales and use tax exemptions are also available for parts and labor necessary to enable heavy-duty diesel trucks to accept power for onboard electrification systems. These exemptions expire July 1, 2015. (Reference Revised Code of Washington 82.04.4338)

High Tech Business Exemption

Qualifying high technology businesses are exempt from state sales and use taxes. The definition of high technology businesses includes developers of alternative energy resources. The exemption is 100% with no limit and expires on July 1, 2004. (Reference RCW 82.63)

Expired State Laws and Regulations

Clean School Bus Funding

Until July 1, 2020, 85% of the money from the segregated subaccount of the state treasury's air pollution control account must be distributed to air pollution control authorities. Of the money received by an air pollution control authority or the state Department of Licensing, 85% must be used for the Clean School Bus Program to retrofit school buses with exhaust emission control devices or to provide funding for fueling infrastructure needed to allow school bus fleets access to use alternative, cleaner fuels. (Reference Revised Code of Washington 70.94.017)

Expired Utilities/Private Incentives

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

Expired Wisconsin Incentives and Laws

Expired State Incentives

Idle Reduction Grant Program

The Wisconsin Department of Commerce provides grants to freight motor carriers headquartered in Wisconsin to purchase and install idle reduction units on heavy-duty tractor trucks produced in Model Year 1999 or later. Eligible applicants will receive a reimbursement of up to 50% for the cost of idle reduction equipment and installation. The application period opens on July 1 of every year; grants are not available for idle reduction equipment purchased or installed prior to July 1 in the year the application is submitted. The program will award $2 million per year in grants for the 2007-2008 and 2008-2009 award periods, and $1 million per year in grants for the 2009-2010 and 2010-2011 award periods. (Reference Wisconsin Statutes 560.125)

Point of Contact

Jean Beckwith
Bureau of Entrepreneurship
Wisconsin Department of Commerce
Phone (608) 261-2517
jean.beckwith@wisconsin.gov
http://www.commerce.state.wi.us/bd/bd-ca-diesel-grant-program.html

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

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.

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.

(Reference West Virginia Code 11-6D)

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

Ethanol Motor Fuel Production Tax Credit

Ethanol fuel producers may redeem a tax credit of $0.40 per gallon with the Wyoming Department of Transportation. Ethanol blended motor fuel is defined as a blend of 10% ethanol and 90% gasoline that is used to operate motor vehicles. To be eligible to receive this credit, at least 25% of an ethanol producer's distillation feedstock purchases must be products that originate in Wyoming, excluding water, during the year the tax credits were earned. The total credits redeemed by all ethanol producers may not exceed $4 million per year, and the total credits redeemed by any individual ethanol producer may not exceed $2 million per year.

Additionally, an ethanol producer constructing a new ethanol production facility may receive tax credits for a period not to exceed 15 years after the date that construction is completed. Any ethanol producer that expands its production by at least 25% is eligible for tax credits with an increased maximum amount. Qualifying ethanol producers may only receive a tax credit through June 30, 2009.

(Reference Wyoming Statutes 39-17-109)

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.