Georgia Policy Data

Summary

Georgia offers several income tax credit incentives for Natural Gas Vehicles. The state also offers up to $2,500 towards vehicle conversion. AFVs are allowed to traverse the state HOV lanes.

The state has licensing and registration requirements for alternative fuel distributors, and specifically CNG. Georgia requires the purchase of a special license plate for natural gas vehicles at $60 for issue, and renewal at $35 per year.

Vehicles

Current Estimated Fleet-Based NGVs in Georgia

~769

Vehicles by Fuel Type

Stations

Current Public NGV Fueling Stations - 25 CNG / 4 LNG

Private NGV Fueling Stations - 23 CNG

Fuel Taxes

Georgia Motor Fuel Taxation Website

CNG -26.3 ¢ / GGE (~.8 gallons) - Reference

LNG -26.3 ¢ / Gallon

Gasoline - 26.3 ¢ / Gallon - Reference

Diesel - 29.4 ¢ / Gallon

NOTE: Georgia also imposes an additional 7.5 ¢ / Gallon excise tax on the sale of all motor fuels. State, counties and municipality vehicles pay a lower rate.

IFTA - IFTA taxes are applied to vehicles of 3+ axles, or weighing more than 26,000 pounds. IFTA tax tables can be found here.

Incentives

Commercial Alternative Fuel Vehicle (AFV) Tax Credit

Beginning July 1, 2015, an income tax credit is available to taxpayers who purchase new commercial medium-duty or heavy-duty AFVs that operate using at least 90% alternative fuel. Eligible alternative fuels include electricity, propane, natural gas, or hydrogen fuel. Medium-duty hybrid electric vehicles also qualify. Eligible medium-duty AFVs with a gross vehicle weight rating (GVWR) between 8,500 and 26,001 pounds (lbs.) may qualify for a credit of up to $12,000. Heavy-duty AFVs with a GVWR over 26,001 lbs. may qualify for a credit of up to $20,000. The maximum credit per taxpayer is $250,000 and no unused portion of the credit may be carried forward. Qualified AFVs must be purchased before June 30, 2017, remain registered in Georgia for at least five years, be certified by the Georgia Board of Natural Resources, and accumulate at least 75% of their annual mileage in Georgia. The Georgia Department of Revenue will pre-approve credit applications on a first come, first served basis. Up to $2.5 million in total credits will be available each fiscal year. (Reference Reference - HB348 Bill History, Reference - HB348 Bill Text, and Georgia Code 48-7-29.18 and 48-7-29.19)

Alternative Fuel Vehicle (AFV) High Occupancy Vehicle (HOV) Lane Exemption

AFVs displaying the proper alternative fuel license plate may use HOV lanes, regardless of the number of passengers. (Reference Georgia Code 32-9-4 and 40-2-76) (NOTE: 40-2-76 was repealed in 2010, though 32-9-4 is still in effect. 40-2-76 appears to have been replaced by 40-2-86.1)

Laws & Regs

Legislative Session Dates:	January 13 - March 20
Legislature Website:	http://www.legis.ga.gov/

Alternative Fuel Excise Tax

Distributors who sell or use motor fuel, including special fuels, are subject to an excise tax of $0.075 per gallon. Motor fuels that are not commonly sold or measured by the gallon and are used in motor vehicles on public highways are taxed according to their gasoline gallon equivalent. Propane and special fuels sold in bulk to a licensed consumer distributor are exempt from this tax. (Reference Georgia Code 48-9-3)

Compressed Natural Gas (CNG) Permit

Anyone dispensing CNG for use in vehicles must obtain a permit from the Georgia Safety Fire Commissioner. Individuals or businesses must pay a one-time fee of $100. (Reference Georgia Code 25-2-4.1)

Proposed Bills

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2016 Session - Proposed Legislation

HB-877

Restores the tax credit for light duty low emission vehicles and zero emission vehicles but replaces ZEV terminology by referring to PHEVs. Credits for low emission vehicles are worth 10% of cost or $2,500 and available from 7/1/16 - 12/31/18, PHEV credit is worth $2,000 at first and then declines to $1,000 starting on 1/1/18. PHEVs with more than 10 Kilowatt hours of battery capacity earn higher credit - initially up to $3,000 and then reduced to $2,000. There is a cap on annual PHEV credits of $30 million. Reference - HB877 Bill History, Reference - HB877 Bill Text

HB-878

Lowers registration fee for alternative fuel vehicles that are not commercial vehicles from $200 to $75. Starting with registrations after Jan. 1, 2017. Reference - HB878 Bill History, Reference - HB878 Bill Text

2015 Session - Proposed Legislation

HB-122

Removes the tax credit for low emission and zero emission effective July 1, 2015. This specifically relates to the 10% of cost or $2,500 credit for low emission vehicles and the 20% of cost or $5,000 credit for ZEVs. Reference - HB122 Bill History, Reference - HB122 Bill Text

HB-170

Amends various fees and fuel taxes. Amends the special license plate provision so that only electricity, propane and natural gas are defined as alternative fuels. Also imposes a new registration fee on these alternative fuel vehicles: $200 for non-commercial vehicles, $300 commercial vehicles. Removes current authority for local sales and use taxes on motor fuels but authorizes new tax of up to 3 cents if approved by referendum by affected voters. Amends motor fuel tax exemption for non-road vehicles that operate on fuels other than gasoline. Replaces the current motor fuel tax with new tax of 29.2 cents for gasoline and 33 cents for diesel fuel. Rates for taxes will increase in future with construction costs and improvements in fuel efficiency. CNG and LNG appear to be taxes liked gasoline under this proposal. Amended to clarify new registration fee does not apply to CNG, LNG or LPG vehicles. 3/18/15 amendment changes tax increase to 24 cent for all fuels. Latest version imposes tax of 26 cent on motor fuels other than diesel fuel and 29 cent on diesel fuel. Repeals tax credit for light duty low-emission and zero emission vehicles also effective July 1, 2015. Bill is effective 7/1/2015. Reference - HB170 Bill History, Reference - HB170 Bill Text Representative Roberts; conference agreement adopted by House and Senate 3/31/15; signed by governor 5/4/15

HB-176

Amends the current tax credit for low emission vehicles to remove coverage for alternative fuel vehicles and to limit application to electric vehicles and hybrid vehicles that meet certain requirements. The credit value for vehicles would be lowered to $2,000 and would expire for all vehicles except fuel cell vehicles starting in 2018. Reference - HB176 Bill History, Reference - HB176 Bill Text

HB-200

Modifies the tax credit for businesses that install charging equipment for electric vehicles so that the amount is up to 20 percent (not 10 percent) until June 30, 2018, after which time it reverts back to 10 percent. Limit of $2,500 remains in place. Amended 3/2/15 to include natural gas refueling as well. Limits annual credits to $750K and $150K for any business. Effective July 1, 2015 Reference - HB200 Bill History, Reference - HB200 Bill Text

HB-220

Amends the current tax credit for low emission vehicles to extend the time period and differentiate between low emission vehicles and PHEVs. The maximum credit for low emission vehicles is 10% or $2,500 while the PHEV credit is worth 10% or $2,000 or $3,000 if more than 10 kilowatt hours of battery capacity. The credits are available July 1, 2015 - 2019. The PHEV credits are reduced in value for 2018 to $1,000 - $2,000. Leased or purchased vehicles qualify. Low emission alternative fuel vehicles must be solely operated on alternative fuel. Caps the PHEV credits at $30 million per year. Reference - HB220 Bill History, Reference - HB220 Bill Text

2014 Session - Proposed Legislation

HB-180

Creates new special license plates and included among them is one for alternative fuel vehicles so that they can be operated in the HOV lanes. Reference - HB180 Bill History, Reference - HB180 Bill Text Action: 2014-02-20 - House Committee Favorably Reported By Substitute

HB-257

Amends the tax credits provided for low emission and zero emission vehicles so that no more than $10 million is provided each year. Credits are worth 10% up to $2,500 for low-emission vehicle, and worth 20% up to $5,000 for zero emission vehicles.Reference - HB257 Bill History, Reference - HB257 Bill Text Action: 2014-03-20 - House Agrees Senate Amend or Sub As Amended

HB-348

Provides tax credits for purchase of AFVs including NGVs. Credits vary by size of vehicle: LD 6,000 GVWR or less, $2,500; MDV 6,001 - 26,001 GVWR, $12,000, and HDV 26,001 or more GVWR, $20,000. Only dedicated vehicles qualify or for HDVs a vehicle powered by at least 90% alternative fuel. The bill refers to commercial motor vehicles so it is not certain the individual consumers would qualify for tax credits. Subst. version 2/26 drops LDVs; credits available 7/1/2015 - 6/30/2017; $2.5 million cap per FY, $250,000 limit per company per year. Reference - HB348 Bill History, Reference - HB348 Bill Text Enacted 3/4/2014

HB-994

Relates to special license plates to promote beneficial causes or identify certain individuals; provides for a special emblem or logo in lieu of the requirement that the words alternative fueled vehicle be imprinted upon the license plate for certain types of vehicles utilizing alternative fuel; provides for related matters; repeals conflicting laws. Reference - HB994 Bill History, Reference - HB994 Bill Text Pending: House Motor Vehicles Committee

2013 Session - Proposed Legislation

HB-180

Amends the state motor vehicle license plate requirements to require a special license plate for alternative fuel vehicles and hybrid electric vehicles that are to be exempted from HOV lanes or restricted lanes. Not clear whether AFVs must be dedicated - does not say solely powered by alternative fuel. Reference - HB180 Bill History, Reference - HB180 Bill Text 2014-02-20 - House Committee Favorably Reported By Substitute

HB-348

Provides tax credits for purchase of alternative fuel vehicles including natural gas vehicles. Credits depend on size of vehicles as follows: light duty less than 6,000 GVWR or less, $2,500, medium duty vehicle 6,001 - 26,001 GVWR, $12,000, and heavy duty vehicle 26,001 or more GVWR, $20,000. Only dedicated vehicles qualify or for HDVs a vehicle powered by at least 90% alternative fuel. Tax credits are on first come basis and limited to $10 million per year. Allocation of credits is 70% of heavy-duty vehicles, and 30% to medium and light duty. The bill refers to commercial motor vehicles so it is not certain the individual consumers would qualify for tax credits. Credits are available for vehicles acquired on or after July 1, 2014 and before June 30, 2018. Reference - HB348 Bill History, Reference - HB348 Bill Text 2014-03-26 - House Sent to Governor

HB-371

Establishes 6.22 pounds of LNG as the basis for taxing LNG as a motor fuel. Amends Code Section 48-9-3. 2/28/2013 substitute replaces 6.22 with 6.06 lbs.; actually says shall not be less than 6.06 pounds. Reference - HB371 Bill History, Reference - HB371 Bill Text Amended 2/28/2013; Signed by Governor 5/7/2013; Act no. 275

SR-531

Resolution touts the benefits of using domestic alternative fuels including natural gas, propane and electricity. Also expresses support for HB 348. Reference - SR531 Bill History, Reference - SR531 Bill Text Adopted 3/28/2013[printfriendly]

This state was last examined and updated in November, 2016.