United States (Federal) Incentives and Laws

Advanced Technology Vehicle (ATV) Manufacturing Incentives

Through the Advanced Technology Vehicles Manufacturing Loan Program, manufacturers of ATVs and components for such vehicles may be eligible for direct loans for up to 30% of the cost of re-equipping, expanding, or establishing manufacturing facilities in the U.S. used to produce qualified ATVs or ATV components. Qualified ATVs must be light-duty vehicles that meet specified federal emission standards and fuel economy requirements. Qualified components must be designed for ATVs and installed for the purpose of meeting ATV performance requirements, as determined by the U.S. Department of Energy. (Reference Public Law 110-140, Section 136)

Point of Contact

U.S. Department of Energy
Phone (800) 342-5363
Fax (202) 586-4403
http://www.energy.gov

Aftermarket Alternative Fuel Vehicle (AFV) Conversions

Conventional original equipment manufacturer vehicles altered to operate on propane, natural gas, methane gas, ethanol, or electricity are classified as aftermarket AFV conversions. All vehicle conversions, except those that are completed for a vehicle to run on electricity, must meet current applicable U.S. Environmental Protection Agency standards. For more information about vehicle conversion certification requirements, see the Alternative Fuels & Advanced Vehicles Data Center's Conversions Web site. (Reference 40 CFR 85)

Point of Contact

U.S. Environmental Protection Agency
Phone (202) 272-0167
http://www.epa.gov

Air Pollution Control Program

The Air Pollution Control Program assists state, local, and tribal agencies in planning, developing, establishing, improving, and maintaining adequate programs for prevention and control of air pollution or implementation of national air quality standards. Plans may emphasize alternative fuels, vehicle maintenance, and transportation choices to reduce vehicle miles traveled. Eligible applicants may receive federal funding for up to 60% of project costs to implement their plans. (Reference 42 U.S. Code 7405)

Point of Contact

U.S. Environmental Protection Agency
Phone (202) 272-0167
http://www.epa.gov

Alternative Fuel Definition

The following fuels are defined as alternative fuels by the Energy Policy Act (EPAct) of 1992: pure methanol, ethanol, and other alcohols; blends of 85% or more of alcohol with gasoline; natural gas and liquid fuels domestically produced from natural gas; liquefied petroleum gas (propane); coal-derived liquid fuels; hydrogen; electricity; pure biodiesel (B100); fuels, other than alcohol, derived from biological materials; and P-Series fuels. In addition, the U.S. Department of Energy (DOE) is authorized to designate other fuels as alternative fuels, provided that the fuel is substantially nonpetroleum, yields substantial energy security benefits, and offers substantial environmental benefits. For more information about the alternative fuels defined by EPAct 1992 as well as DOE's alternative fuel designation authority, visit the EPAct Web site. (Reference 42 U.S. Code 13211)

Point of Contact

U.S. Department of Energy
Phone (800) 342-5363
Fax (202) 586-4403
http://www.energy.gov

Alternative Fuel Definition - Internal Revenue Code

The Internal Revenue Service (IRS) defines alternative fuels as liquefied petroleum gas, compressed natural gas, liquefied natural gas, liquefied hydrogen, liquid fuel derived from coal through the Fischer-Tropsch process, liquid hydrocarbons derived from biomass, and P-Series fuels. Biodiesel, ethanol, and renewable diesel are not considered alternative fuels by the IRS. While the term "hydrocarbons" includes liquids that contain oxygen, hydrogen, and carbon and as such "liquid hydrocarbons derived from biomass" includes ethanol, biodiesel, and renewable diesel, the IRS specifically excluded these fuels from the definition. (Reference 26 U.S. Code 6426)

Point of Contact

U.S. Internal Revenue Service
Phone (800) 829-1040
http://www.irs.gov/

Alternative Fuel Excise Tax Credit

A tax incentive is available for alternative fuel that is sold for use or used as a fuel to operate a motor vehicle. A tax credit in the amount of $0.50 per gallon is available for the following alternative fuels: compressed natural gas (based on 121 cubic feet), liquefied natural gas, liquefied petroleum gas, liquefied hydrogen, P-Series fuel, liquid fuel derived from coal through the Fischer-Tropsch process, and compressed or liquefied gas derived from biomass. For an entity to be eligible to claim the credit they must be liable for reporting and paying the federal excise tax on the sale or use of the fuel in a motor vehicle. Tax exempt entities such as state and local governments that dispense qualified fuel from an on-site fueling station for use in vehicles qualify for the incentive. Eligible entities must be registered with the Internal Revenue Service (IRS). The incentive must first be taken as a credit against the entity's alternative fuel tax liability; any excess over this fuel tax liability may be claimed as a direct payment from the IRS. The tax credit is not allowed if an incentive for the same alternative fuel is also determined under the rules for the ethanol or biodiesel tax credits. Under current law, this incentive expires December 31, 2009, except in the case of the credit for liquefied hydrogen, which expires September 30, 2014. For more information, see IRS Publication 510 and IRS Forms 637, 720, 4136, and 8849, which are available via the IRS Web site. (Reference Public Law 110-343, Section 204, and 26 U.S. Code 6427)

Point of Contact

Excise Tax Branch
U.S. Internal Revenue Service Office of Chief Counsel
Phone (202) 622-3130
http://www.irs.gov/

Alternative Fuel Infrastructure Tax Credit

A tax credit is available for the cost of installing alternative fueling equipment placed into service after December 31, 2005. Qualified alternative fuels are natural gas, liquefied petroleum gas, hydrogen, electricity, E85, or diesel fuel blends containing a minimum of 20% biodiesel. The credit amount is up to 30% of the cost, not to exceed $30,000, for equipment placed into service before January 1, 2009. The credit amount is up to 50% not to exceed $50,000, for equipment placed into service on or after January 1, 2009. Fueling station owners who install qualified equipment at multiple sites are allowed to use the credit towards each location. Consumers who purchase residential fueling equipment may receive a tax credit of up to $1,000, which increases to $2,000 for equipment placed into service after December 31, 2008. The maximum credit amount for hydrogen fueling equipment placed into service after December 31, 2008, and before January 1, 2015, is $200,000. The credit expires December 31, 2010, for all other eligible fuel types. Form 8911 (PDF 247 KB) provides additional information and must be used in order to claim the tax credit. Download Adobe Reader (Reference Public Law 111-5, Section 1123, and 26 U.S. Code 30C)

Point of Contact

U.S. Internal Revenue Service
Phone (800) 829-1040
http://www.irs.gov/

Alternative Fuel Mixture Excise Tax Credit

An alternative fuel blender that is registered with the Internal Revenue Service (IRS) may be eligible for a tax incentive on the sale or use of the alternative fuel blend (mixture) for use as a fuel in the blender's trade or business. The credit is in the amount of $0.50 per gallon of alternative fuel used to produce a mixture containing at least 0.1% gasoline, diesel, or kerosene. Qualified alternative fuels are: compressed natural gas (based on 121 cubic feet), liquefied natural gas, liquefied petroleum gas, liquefied hydrogen, P-Series fuel, liquid fuel derived from coal through the Fischer-Tropsch process, and compressed or liquefied gas derived from biomass. The incentive must first be taken as a credit against the blender's alternative fuel tax liability; any excess over this fuel tax liability may be claimed as a direct payment from the IRS. The tax credit is not allowed if an incentive for the same alternative fuel is also determined under the rules for the ethanol or biodiesel tax credits. Under current law, this incentive expires December 31, 2009, except in the case of the credit for liquefied hydrogen, which expires September 30, 2014. For more information, see IRS Publication 510 and IRS Forms 637, 720, 4136, and 8849, which are available via the IRS Web site. (Reference Public Law 110-343, Section 204, and 26 U.S. Code 6427)

Point of Contact

Excise Tax Branch
U.S. Internal Revenue Service Office of Chief Counsel
Phone (202) 622-3130
http://www.irs.gov/

Alternative Fuel Tax Exemption

Alternative fuels used in a manner that the Internal Revenue Service (IRS) deems as nontaxable are exempt from federal fuel taxes. Common nontaxable uses in a motor vehicle are: on a farm for farming purposes; in certain intercity and local buses; in a school bus; exclusive use by a nonprofit educational organization; and exclusive use by a state, political subdivision of a state, or the District of Columbia. This exemption is not available to tax exempt entities that are not liable for excise taxes on transportation fuel. For more information, see IRS Publication 510, which is available via the IRS Web site.

Point of Contact

Excise Tax Branch
U.S. Internal Revenue Service Office of Chief Counsel
Phone (202) 622-3130
http://www.irs.gov/

Alternative Transportation in Parks and Public Lands Program

The Alternative Transportation in the Parks and Public Lands Program provides funding to support public transportation projects in parks and on public lands. The goals of the program include conservation of natural, historical, and cultural resources, and reduced congestion and pollution. The Federal Transit Administration administers the program while partnering with the Department of the Interior and the Forest Service to provide for technical assistance in alternative transportation options. Eligible projects include capital and planning expenses for alternative transportation systems such as clean fuel shuttle vehicles. For more information, see the Alternative Transportation in Parks and Public Lands fact sheet. (Reference 49 U.S. Code 5320)

Point of Contact

Federal Transit Administration, Office of Program Management
U.S. Department of Transportation
Phone (202) 366-4020
http://www.fta.dot.gov/index.html

Biobased Products and Bioenergy Program

The goal of the Biobased Products and Bioenergy Program is to help finance technologies that are needed to convert biomass into biobased products and bioenergy in a cost-competitive manner in national and international markets. Loans for biomass conversions are eligible for financing under the Business and Industry Guaranteed Loan Program. For the purpose of this program, biomass is defined as any organic matter that is available on a renewable or recurring basis, excluding timber, and including dedicated energy crops and trees, agricultural food and feed crop residues, aquatic plants, wood and wood residues, animal wastes, and other waste materials. A biobased product is considered any commercial or industrial product that utilizes biological products or renewable domestic agricultural or forestry materials, including biofuels. For more information, visit the Biobased Products and Bioenergy Program Web site and contact the appropriate State Rural Development Office. (Reference 7 U.S. Code 8109)

Point of Contact

Office of Rural Development
U.S. Department of Agriculture
Phone (202) 690-4730
http://www.rurdev.usda.gov/rd/energy/

Biobased Transportation Research Funding

The Surface Transportation Research, Development, and Deployment (STRDD) program funds activities to promote innovation in transportation infrastructure, services, and operations. A portion of the funding made available to the STRDD program is set aside for the Biobased Transportation Research program to carry out biobased research of national importance at research centers and through the National Biodiesel Board. For more information, see the STRDD Program fact sheet. (Reference 23 U.S. Code 502 and 7 U.S. Code 8109)

Point of Contact

Federal Highway Administration
U.S. Department of Transportation
http://www.fhwa.dot.gov/index.html

Biodiesel Income Tax Credit

A taxpayer that delivers pure, unblended biodiesel (B100) into the tank of a vehicle or uses B100 as an on-road fuel in their trade or business may be eligible for an incentive in the amount of $1.00 per gallon of biodiesel, agri-biodiesel, or renewable diesel. If the biodiesel was sold at retail, only the person that sold the fuel and placed it into the tank of the vehicle is eligible for the tax credit. The incentive is allowed as a credit against the taxpayer's income tax liability. Claims must include a copy of the certificate from the registered biodiesel producer or importer that: identifies the product; specifies the product's biodiesel, agri-biodiesel, and/or renewable diesel content; confirms that the product is properly registered as a fuel with the U.S. Environmental Protection Agency (EPA); and confirms that the product meets the requirements of ASTM specification D6751. Renewable diesel is defined as liquid fuel derived from biomass that meets EPA's fuel registration requirements and ASTM specifications D975 or D396; the definition of renewable diesel does not include any fuel derived from co-processing biomass with a feedstock that is not biomass. Under current law, this incentive expires December 31, 2009. For more information, see IRS Publication 510 and IRS Forms 637 and 8864, which are available via the IRS Web site. (Reference Public Law 110-343, Section 202, and 26 U.S. Code 40A)

Point of Contact

Excise Tax Branch
U.S. Internal Revenue Service Office of Chief Counsel
Phone (202) 622-3130
http://www.irs.gov/

Biodiesel Mixture Excise Tax Credit

A biodiesel blender that is registered with the Internal Revenue Service (IRS) may be eligible for a tax incentive in the amount of $1.00 per gallon of pure biodiesel, agri-biodiesel, or renewable diesel blended with petroleum diesel to produce a mixture containing at least 0.1% diesel fuel. Only blenders that have produced and sold or used the qualified biodiesel mixture as a fuel in their trade or business are eligible for the tax credit. The incentive must first be taken as a credit against the blender's fuel tax liability; any excess over this tax liability may be claimed as a direct payment from the IRS. Claims must include a copy of the certificate from the registered biodiesel producer or importer that: identifies the product; specifies the product's biodiesel, agri-biodiesel, and/or renewable diesel content; confirms that the product is properly registered as a fuel with the U.S. Environmental Protection Agency; and confirms that the product meets the requirements of ASTM specification D6751. Renewable diesel is defined as liquid fuel derived from biomass that meets EPA's fuel registration requirements and ASTM specifications D975 or D396; the definition of renewable diesel does not include any fuel derived from co-processing biomass with a feedstock that is not biomass. Under current law, this incentive expires December 31, 2009. For more information, see IRS Publication 510 and IRS Forms 637, 720, 4136, 8849, and 8864, which are available via the IRS Web site. (Reference Public Law 110-343, Section 202, and 26 U.S. Code 6426)

Point of Contact

Excise Tax Branch
U.S. Internal Revenue Service Office of Chief Counsel
Phone (202) 622-3130
http://www.irs.gov/

Biomass Research and Development Initiative

The U.S. Department of Agriculture Office of Rural Development, in conjunction with U.S. Department of Energy, provides grant funding for projects addressing research and development of biomass-based products, bioenergy, biofuels, and related processes under the Section 9008 Biomass Research and Development Initiative. Eligible recipients may receive up to $1 million for projects that involve feedstock production for biobased fuels and products, converting cellulosic biomass into biobased fuels, technologies for co-producing biobased products in biofuel production facilities, and strategic guidance for improving overall sustainability and environmental quality of biomass technologies. For more information, visit the Biobased Products and Bioenergy Program Web site and contact the appropriate State Rural Development Office. (Reference 7 U.S. Code 8601)

Point of Contact

Office of Rural Development
U.S. Department of Agriculture
Phone (202) 690-4730
http://www.rurdev.usda.gov/rd/energy/

Cellulosic Biofuel Producer Tax Credit

A cellulosic biofuel producer that is registered with the Internal Revenue Service (IRS) may be eligible for a tax incentive in the amount of up to $1.01 per gallon of cellulosic biofuel that is: sold and used by the purchaser in the purchaser's trade or business to produce a cellulosic biofuel mixture; sold and used by the purchaser as a fuel in a trade or business; sold at retail for use as a motor vehicle fuel; used by the producer in a trade or business to produce a cellulosic biofuel mixture; or used by the producer as a fuel in a trade or business. If the cellulosic biofuel also qualifies for alcohol fuel tax credits, the credit amount is reduced to $0.46 per gallon for biofuel that is ethanol and $0.41 per gallon if the biofuel is not ethanol. Cellulosic biofuel is defined as liquid fuel produced from any lignocellulosic or hemicellulosic matter that is available on a renewable basis, and meets U.S. Environmental Protection Agency fuel and fuel additive registration requirements. Alcohol with a proof of less than 150 is not considered cellulosic biofuel. The incentive is allowed as a credit against the producer's income tax liability. Under current law, only qualified fuel produced in the U.S. between January 1, 2009, and December 31, 2012, for use in the U.S. may be eligible. For more information, see IRS Publication 510 and IRS Forms 637 and 6478, which are available via the IRS Web site. (Reference Public Law 110-234, Section 15321, and 26 U.S. Code 40)

Point of Contact

Excise Tax Branch
U.S. Internal Revenue Service Office of Chief Counsel
Phone (202) 622-3130
http://www.irs.gov/

Clean Agriculture USA

Clean Agriculture USA is a voluntary program that promotes the reduction of diesel exhaust emissions from agricultural equipment and vehicles by encouraging proper operations and maintenance by farmers, ranchers, and agribusinesses, use of emission-reducing technologies, and use of cleaner fuels. Clean Agriculture USA is part of the U.S. Environmental Protection Agency's National Clean Diesel Campaign, which offers funding for clean diesel agricultural equipment projects.

Point of Contact

Trish Koman
National Clean Diesel Campaign
U.S. Environmental Protection Agency
Phone (734) 214-4955
Fax (734) 214-4869
koman.trish@epa.gov
http://www.epa.gov/cleandiesel/

Clean Air Act Amendments of 1990

The Clean Air Act Amendments (CAAA) of 1990 amended the original Clean Air Act (CAA) of 1970. The CAAA of 1990 created several initiatives to reduce mobile source pollutants, thereby pursuing one of the original goals of CAA. The CAAA establishes standards and procedures for reducing human and environmental exposure to a range of pollutants generated by industry and transportation. States have to develop state implementation plans that explain how they will carry out initiatives outlined by the CAAA. The U.S. Environmental Protection Agency assists the states by providing scientific research, expert studies, engineering designs and money to support clean air programs. For more information, visit the EPA's Plain English Guide to the Clean Air Act.

Point of Contact

U.S. Environmental Protection Agency
Phone (202) 272-0167
http://www.epa.gov

Clean Cities

The mission of Clean Cities is to advance the energy, economic, and environmental security of the United States by supporting local initiatives to adopt practices that reduce the use of petroleum in the transportation sector. Clean Cities carries out this mission through a network of more than 80 volunteer coalitions, which develop public/private partnerships to promote alternative fuels and advanced vehicles, fuel blends, fuel economy, hybrid vehicles, and idle reduction. Clean Cities provides information about financial opportunities, coordinates technical assistance projects; updates and maintains databases and Web sites, and publishes fact sheets, newsletters, and related technical and informational materials. For more information, visit the Clean Cities Web site.

Point of Contact

U.S. Department of Energy
Phone (800) 342-5363
Fax (202) 586-4403
http://www.energy.gov

Clean Construction USA

Clean Construction USA is a voluntary program that promotes the reduction of diesel exhaust emissions from construction equipment and vehicles by encouraging proper operations and maintenance, use of emission-reducing technologies, and use of cleaner fuels. Clean Construction USA is part of the U.S. Environmental Protection Agency's National Clean Diesel Campaign, which offers funding for clean diesel construction equipment projects.

Point of Contact

Trish Koman
National Clean Diesel Campaign
U.S. Environmental Protection Agency
Phone (734) 214-4955
Fax (734) 214-4869
koman.trish@epa.gov
http://www.epa.gov/cleandiesel/

Clean Fuel Fleet Program (CFFP)

The CFFP was implemented under the Clean Air Act Amendments of 1990 and applies to fleets in ozone nonattainment areas. The CFFP requires that a percentage of new cars, and light- and medium-duty trucks purchased by certain fleets meet lower hydrocarbon and nitrogen oxide emission standards. Individual states must ensure that appropriate fuels are available for operating these clean-fueled fleet vehicles. For more information, visit the Clean Fuel Fleets Web site. (Reference 42 U.S. Code 7586)

Point of Contact

U.S. Environmental Protection Agency
Phone (202) 272-0167
http://www.epa.gov

Clean Fuels Grant Program

The Clean Fuels Grant Program assists designated ozone and carbon monoxide air quality nonattainment and maintenance areas in achieving or maintaining the National Ambient Air Quality Standards through grant funding. The program accelerates the deployment of advanced bus technologies by supporting the use of low-emission vehicles in transit fleets. The program assists transit agencies in purchasing low-emission buses and related equipment, constructing alternative fuel stations, modifying garage facilities to accommodate clean fuel vehicles, and assisting with the use of biodiesel. For more information, see the Clean Fuels Grant Program fact sheet. (Reference 49 U.S. Code 5308 and 49 CFR 624)

Point of Contact

Federal Transit Administration, Office of Program Management
U.S. Department of Transportation
Phone (202) 366-4020
http://www.fta.dot.gov/index.html

Clean Ports USA

Clean Ports USA is an incentive-based program designed to reduce emissions by encouraging port authorities and terminal operators to retrofit and replace older diesel engines with new technologies and use cleaner fuels. The U.S. Environmental Protection Agency's National Clean Diesel Campaign offers funding to port authorities and public entities to help them overcome barriers that impede the adoption of cleaner diesel technologies and strategies.

Point of Contact

Trish Koman
National Clean Diesel Campaign
U.S. Environmental Protection Agency
Phone (734) 214-4955
Fax (734) 214-4869
koman.trish@epa.gov
http://www.epa.gov/cleandiesel/

Clean School Bus USA

Clean School Bus USA is a public-private partnership that focuses on reducing children's exposure to harmful diesel exhaust by limiting school bus idling, implementing pollution reduction technologies, improving route logistics, and switching to clean fuels. Clean School Bus USA is part of the U.S. Environmental Protection Agency's National Clean Diesel Campaign and provides funding for projects designed to retrofit and/or replace older diesel school buses. Eligible applicants are school districts, state and local government programs, federally recognized Indian tribes, and non-profit organizations.

Point of Contact

Jennifer Keller
National Clean Diesel Campaign
U.S. Environmental Protection Agency
Phone (202) 343-9541
keller.jennifer@epa.gov
http://www.epa.gov/cleandiesel/

Congestion Mitigation and Air Quality (CMAQ) Improvement Program

The CMAQ Improvement Program provides funding to state departments of transportation (DOTs), municipal planning organizations (MPOs), and transit agencies for projects and programs in air quality non-attainment and maintenance areas that reduce transportation-related emissions. Eligible activities include transit improvements, travel demand management strategies, traffic flow improvements, purchasing idle reduction equipment, development of alternative fueling infrastructure, conversion of public fleet vehicles to operate on cleaner fuels, and outreach activities that provide assistance to diesel equipment and vehicle owners and operators regarding the purchase and installation of diesel retrofits. State DOTs and MPOs must give priority to projects and programs to include diesel retrofits and other cost-effective emissions reduction activities, and cost-effective congestion mitigation activities that provide air quality benefits. For more information, visit the CMAQ Web site. (Reference 23 U.S. Code 149)

Point of Contact

Federal Highway Administration
U.S. Department of Transportation
http://www.fhwa.dot.gov/index.html

Corporate Average Fuel Economy (CAFE)

CAFE is the sales weighted average fuel economy, expressed in miles per gallon, of a manufacturer's fleet of passenger cars or light trucks with a gross vehicle weight rating of up to 8,500 pounds manufactured for sale in the U.S. for any given model year. The National Highway Traffic Safety Administration (NHTSA) is responsible for establishing, amending, and enforcing the CAFE standards, and the U.S. Environmental Protection Agency is responsible for calculating the average fuel economy for each manufacturer. Manufacturers are encouraged to produce vehicles capable of operating on alternative fuels and may receive credits toward average fuel economy for every alternative fuel vehicle produced, including dual fuel and flexible fuel vehicles. For more information about CAFE, including current standards for passenger cars and light trucks, visit the CAFE Web site. (Reference 49 U.S. Code Chapter 329)

Point of Contact

National Highway Traffic Safety Administration
U.S. Department of Transportation
Phone (888) 327-4236
http://www.nhtsa.gov/

Fuel Cell Motor Vehicle Tax Credit

A tax credit of up to $8,000 is available for the purchase of qualified light-duty fuel cell vehicles. After December 31, 2009, the credit is reduced to $4,000. Tax credits are also available for medium- and heavy-duty fuel cell vehicles; credit amounts are based on vehicle weight. Vehicle manufacturers must follow the procedures as published in Notice 2008-33 (PDF 30KB) in order to certify to the Internal Revenue Service that a vehicle meets certain requirements to claim the fuel cell vehicle credit. Notice 2008-33 also provides guidance to taxpayers about claiming the credit. Form 8910 (PDF 267 KB) provides additional information and must be used to claim the tax credit. This tax credit expires on December 31, 2014. (Reference 26 U.S. Code 30B) Download Adobe Reader

Point of Contact

U.S. Internal Revenue Service
Phone (800) 829-1040
http://www.irs.gov/

Greenhouse Gas Reporting Requirement

Beginning January 1, 2010, vehicle and engine manufacturers are required to report annual greenhouse gas (GHG) emissions to the U.S. Environmental Protection Agency (EPA). Vehicle and engine manufacturers outside of the light-duty sector are required to report carbon dioxide emissions levels beginning with Model Year 2011 and other GHG emissions in subsequent model years. This includes heavy trucks, motorcycles, and non-road engines and equipment. The reporting requirement also applies to suppliers of fossil fuels or industrial GHGs and facilities that emit at least 25,000 metric tons of carbon dioxide equivalent per year. For more information, see EPA's Mandatory Reporting of Greenhouse Gases Web site. (Reference 40 CFR 86-90, 94, 98, 1033, 1039, 1042, 1045, 1048, 1051, 1054, and 1065)

Point of Contact

Greenhouse Gas Mandatory Reporting Rule
U.S. Environmental Protection Agency
Phone (202) 272-0167
ghgmrr@epa.gov
http://www.epa.gov

Heavy-Duty Hybrid Electric Vehicle (HEV) Tax Credit

A tax credit of up to $18,000 is available for the purchase of qualified heavy-duty HEVs with a gross vehicle weight rating of more than 8,500 pounds. Vehicle manufacturers must follow the procedures published in Notice 2007-23 to certify to the Internal Revenue Service (IRS) that a heavy-duty vehicle meets the requirements to claim the heavy-duty HEV credit and confirm the amount of the allowable credit with respect to that vehicle. See the IRS Heavy Hybrid Vehicles Web site for the current list of qualified vehicles and credits. This tax credit expires December 31, 2009. (Reference 26 U.S. Code 30B)

Point of Contact

U.S. Internal Revenue Service
Phone (800) 829-1040
http://www.irs.gov/

Idle Reduction Equipment Excise Tax Exemption

Qualified on-board idle reduction devices and advanced insulation are exempt from the federal excise tax imposed on the retail sale of heavy-duty highway trucks and trailers. The exemption also applies to the installation of qualified equipment on vehicles after the vehicles have been placed into service. For a list of eligible products and additional information about product exemption eligibility criteria, see the U.S. Environmental Protection Agency's (EPA) SmartWay Transport Idle Reduction Web site. The exemption applies to equipment that was determined by the Administrator of the EPA, in consultation with the Secretary of Energy and the Secretary of Transportation, to reduce the idling of the tractor at a motor vehicle rest stop or other location where such vehicles are temporarily parked or remain stationary. Only equipment sold on or after October 4, 2008, is eligible. For more information, see IRS Publication 510 and the instructions for IRS Form 720, which are available via the IRS Web site. (Reference Public Law 110-343, Section 206, and 26 U.S. Code 4053)

Point of Contact

Excise Tax Branch
U.S. Internal Revenue Service Office of Chief Counsel
Phone (202) 622-3130
http://www.irs.gov/

Idle Reduction Facilities Regulation

States are permitted to provide facilities in interstate system rights-of-way that allow operators of commercial vehicles to reduce truck idling or use alternate power sources. States may allow idling reduction facilities for commercial vehicles to be placed in rest or recreation areas as well as in safety rest areas constructed or located on rights-of-way of the interstate system. The idling reduction facilities must not reduce the existing number of truck parking spaces at a given rest or recreation area. States may charge a fee or permit charging a fee, for parking spaces actively providing idling reduction measures. For more information, see the Idling Reduction Facilities in Interstate Rights-of-Way fact sheet. (Reference 23 U.S. Code 111)

Point of Contact

Federal Highway Administration
U.S. Department of Transportation
http://www.fhwa.dot.gov/index.html

Import Duty for Fuel Ethanol

The U.S. Customs and Border Protection imposes a 2.5% ad valorem tariff on the import of ethanol for use in fuel which is based on the percent volume of the fuel at the time of transaction. The 2009 Normal Trade Relations duty rate (formerly known as the Most Favored Nation duty) of $0.54 per gallon of ethanol also applies to imports from most countries to offset the Volumetric Ethanol Excise Tax Credit (VEETC) available from the U.S. Internal Revenue Service (IRS). Ethanol imports from countries that are part of the North Atlantic Free Trade Agreement, Caribbean Basin Initiative, and Andean Trade Preference Act may not be subject to the secondary duty provided the ethanol is produced with feedstocks from those nations (specific feedstock percentage requirements apply). Importers of ethanol must follow the same regulations as domestic producers, including registering with the IRS. (Reference Harmonized Tariff Schedule Number 99010050, and Public Laws 96-499, 99-514, 109-423, and 110-234)

Point of Contact

U.S. Customs and Border Protection
Phone (703) 526-4200 or (877) 227-5511
http://www.cbp.gov/

Improved Energy Technology Loans

The U.S. Department of Energy (DOE) provides loan guarantees through the Loan Guarantee Program (Program) to eligible projects that reduce air pollution and greenhouse gases, and support early commercial use of advanced technologies, including biofuels and alternative fuel vehicles. The Program is not intended for research and development projects. DOE may issue loan guarantees for up to 100% of the amount of the loan for an eligible project. For loan guarantees of over 80%, the loan must be issued and funded by the Treasury Department's Federal Financing Bank. For additional Program guidelines and solicitation announcements, please visit the Loan Guarantee Program Web site. (Reference 42 U.S. Code 16513)

Point of Contact

U.S. Department of Energy
Phone (800) 342-5363
Fax (202) 586-4403
http://www.energy.gov

Light-Duty Hybrid Electric Vehicle (HEV) and Advanced Lean Burn Vehicle Tax Credit

A tax credit is available for qualified light-duty HEVs and advanced lean burn technology vehicles placed in service after December 31, 2005. The Internal Revenue Service (IRS) must first acknowledge the manufacturers' certifications of qualified vehicles and credit amounts, which are determined using a formula that accounts for improved fuel economy and lifetime fuel savings potential. The credit begins to phase out in the second quarter following the calendar quarter in which at least 60,000 of a manufacturer's qualifying HEVs and/or lean burn passenger automobiles and light trucks have been sold. See the IRS Hybrid Cars and Advanced Lean Burn Technology Vehicles Web site for the current list of qualified vehicles, credits, phase-out schedules, and required forms. This tax credit expires December 31, 2010. (Reference 26 U.S. Code 30B)

Point of Contact

U.S. Internal Revenue Service
Phone (800) 829-1040
http://www.irs.gov/

National Clean Diesel Campaign (NCDC)

The NCDC was established by the U.S. Environmental Protection Agency to reduce pollution emitted from diesel engines through the implementation of varied control strategies and the involvement of national, state, and local partners. The NCDC includes programs for existing diesel fleets, regulations for clean diesel engines and fuels, and regional collaborations and partnerships.

Point of Contact

Jennifer Keller
National Clean Diesel Campaign
U.S. Environmental Protection Agency
Phone (202) 343-9541
keller.jennifer@epa.gov
http://www.epa.gov/cleandiesel/

National Fuel Cell Bus Technology Development Program (NFCBP)

The goal of the NFCBP is to facilitate the development of commercially viable fuel cell bus technologies and related infrastructure with funding awarded through a competitive grant process. Priority consideration is given to applicants that have successfully managed advanced transportation technology projects, including projects related to hydrogen and fuel cell public transportation operations, for a period of at least five years. A minimum 50% non-federal cost share is required. For more information, see the NFCBP fact sheet. (Reference 49 U.S. Code 5309)

Point of Contact

Federal Transit Administration, Office of Program Management
U.S. Department of Transportation
Phone (202) 366-4020
http://www.fta.dot.gov/index.html

Pollution Prevention Grants Program

The Pollution Prevention (P2) Grants Program supports state and tribal technical assistance, education, and research programs that help businesses and industries identify better environmental strategies and solutions for complying with federal and state environmental regulations. Eligible applicants include states, U.S. territories, and qualified state agencies, and colleges and universities. Local governments, private universities, private nonprofit organizations, private businesses, and individuals are not eligible for funding. Matching funds will be awarded and managed by the U.S. Environmental Protection Agency's regional P2 program offices. Grant amounts awarded are dependent on Congressional appropriations for this program. (Reference 42 U.S. Code 13104)

Point of Contact

U.S. Environmental Protection Agency
Phone (202) 272-0167
http://www.epa.gov

Qualified Alternative Fuel Motor Vehicle (QAFMV) Tax Credit

A tax credit is available toward the purchase of QAFMVs, which may be either new, original equipment manufacturer vehicles or vehicles that have been repowered by an aftermarket conversion company to operate on an alternative fuel. Qualifying alternative fuels are those powered by natural gas, liquefied petroleum gas, hydrogen, and fuel containing at least 85% methanol. The vehicle must be placed in service as an alternative fuel vehicle on or after January 1, 2006. Vehicle manufacturers must follow the procedures as published in Notice 2006-54 in order to certify to the Internal Revenue Service (IRS) that a vehicle meets the requirements to claim the QAFMV credit and confirm the allowable credit with respect to that vehicle. See the IRS QAFMV Web site for the current list of qualified vehicles and credits. Form 8910 (PDF 267 KB) provides additional information and must be used to claim the tax credit. This tax credit expires December 31, 2010. (Reference 26 U.S. Code 30B) Download Adobe Reader

Point of Contact

U.S. Internal Revenue Service
Phone (800) 829-1040
http://www.irs.gov/

Qualified Plug-In Electric Drive Motor Vehicle Tax Credit

A tax credit is available for the purchase of a new qualified plug-in electric drive motor vehicle that draws propulsion using a traction battery that has at least four kilowatt hours of capacity, uses an external source of energy to recharge the battery, has a gross vehicle weight rating of up to 14,000 pounds, and meets specified emission standards. The minimum credit amount is $2,500, and the credit may be up to $7,500, based on each vehicle's traction battery capacity and the gross vehicle weight rating. The credit will begin to be phased out for each manufacturer in the second quarter following the calendar quarter in which a minimum of 200,000 qualified plug-in electric drive vehicles have been sold by that manufacturer for use in the U.S. This tax credit applies to vehicles acquired after December 31, 2009. Through December 31, 2011, qualified plug-in electric vehicle conversions are also eligible for a tax credit for 10% of the conversion cost, not to exceed $4,000. Additionally, a tax credit of up to 10% of the cost of qualified low-speed electric vehicles, electric motorcycles, and three-wheeled electric vehicles, not to exceed $2,500, is available through December 31, 2011. (Reference Public Law 111-5, Sections 1141-1144, and 26 U.S. Code 30D)

Point of Contact

U.S. Internal Revenue Service
Phone (800) 829-1040
http://www.irs.gov/

Renewable Energy Systems and Energy Efficiency Improvements Grant

Competitive grant funding and guaranteed loans are available from the U.S. Department of Agriculture Office of Rural Development's Section 9006 Energy Program for the purchase of renewable energy systems and energy improvements for agricultural producers and small rural businesses. Qualified projects must occur in a rural area and implement technology that is pre-commercial or commercially available and replicable. Research and development does not qualify. Applicants must provide at least 75% of eligible project costs, and grant assistance to a single individual or entity may not exceed $750,000. Eligible projects include biofuels, hydrogen, and energy efficiency improvements, as well as solar, geothermal, and wind. The Section 9006 Energy Program has not been funded for Fiscal Year 2008. For more information, visit the Section 9006 Program Web site, and contact the appropriate State Rural Development Office. (Reference 7 U.S. Code 8106)

Point of Contact

Office of Rural Development
U.S. Department of Agriculture
Phone (202) 690-4730
http://www.rurdev.usda.gov/rd/energy/

Renewable Fuel Standard (RFS) Program

The national RFS Program was developed to increase the volume of renewable fuel that is blended into gasoline and other transportation fuels. As required by the Energy Policy Act of 2005, the U.S. Environmental Protection Agency (EPA) finalized RFS Program regulations, effective September 1, 2007. The Energy Independence and Security Act of 2007, signed into law in December 2007, increased and expanded this standard. In 2008, 9 billion gallons of renewable fuel must be used, increasing to 36 billion gallons per year by 2022. Beginning in 2013, a certain percentage of the renewable fuels must be advanced and/or cellulosic based biofuels and biomass-based diesel, pending final rulemaking by EPA. Cellulosic biofuel is defined as any renewable fuel derived from cellulose, hemicellulose, or lignin, and achieves a 60% greenhouse gas (GHG) emissions reduction. Advanced biofuel is defined as any renewable fuel, other than ethanol derived from corn, derived from renewable biomass, and achieves a 50% GHG emissions reduction.

Each year, EPA will determine the Renewable Volume Obligation (RVO) for parties required to participate in the RFS Program. This standard is calculated as a percentage, by dividing the amount of renewable fuel (gallons) required by the RFS to be blended into gasoline for a given year by the amount of gasoline/transportation fuel expected to be used during that year. Any party that produces gasoline for use in the U.S., including refiners, importers, and blenders (other than oxygenate blenders), is considered an obligated party under the RFS Program. Parties that do not produce, import, or market fuels within the 48 contiguous states are exempt from the renewable fuel tracking program. Small refineries and refiners are also exempt from the program until 2011. A small refinery is defined as one that processes fewer than 75,000 barrels of crude oil per day, has a total crude capacity of less than 150,000 barrels per day, and employs fewer than 1,500 employees company-wide. All obligated parties are expected to meet their RVO beginning in 2007.

To facilitate and track compliance with the RFS, a producer or importer of renewable fuel must generate Renewable Identification Numbers (RINs) to represent renewable fuels produced or imported by the entity on or after September 1, 2007, assigned by gallon or batch. Assigned RINs are transferred when ownership of a batch of fuel occurs, but not when fuel only changes custody. A trading program is in place to allow obligated parties to comply with the annual RVO requirements through the purchase of RINs. Obligated parties must register with the EPA in order to participate in the trading program. For each calendar year, an obligated party must demonstrate that it has sufficient RINs to cover its RVO. RINs may only be used for compliance purposes in the calendar year they are generated or the following year. Obligated parties must report their ownership of RINs to the EPA's Office of Transportation and Air Quality on a quarterly and annual basis.

(Reference 42 U.S. Code 7545(o) and 40 CFR 80.1100-80.1167)

Point of Contact

U.S. Environmental Protection Agency
Phone (202) 272-0167
http://www.epa.gov

Small Agri-Biodiesel Producer Tax Credit

A small agri-biodiesel producer that is registered with the Internal Revenue Service (IRS) may be eligible for a tax incentive in the amount of $0.10 per gallon of agri-biodiesel that is: sold and used by the purchaser in the purchaser's trade or business to produce an agri-biodiesel and diesel fuel mixture; sold and used by the purchaser as a fuel in a trade or business; sold at retail for use as a motor vehicle fuel; used by the producer in a trade or business to produce an agri-biodiesel and diesel fuel mixture; or used by the producer as a fuel in a trade or business. A small producer is one that has, at all times during the tax year, not more than 60 million gallons of productive capacity of any type of agri-biodiesel. Agri-biodiesel is defined as diesel fuel derived solely from virgin oils, including esters derived from corn, soybeans, sunflower seeds, cottonseeds, canola, crambe, rapeseeds, safflowers, flaxseeds, rice bran, mustard seeds, and camelina, and from animal fats; renewable diesel does not qualify for the credit. The incentive applies only to the first 15 million gallons of agri-biodiesel produced in a tax year is allowed as a credit against the producer's income tax liability. Under current law, this incentive expires December 31, 2009. For more information, see IRS Publication 510 and IRS Forms 637 and 8864, which are available via the IRS Web site. (Reference Public Law 110-343, Section 202, and 26 U.S. Code 40A)

Point of Contact

Excise Tax Branch
U.S. Internal Revenue Service Office of Chief Counsel
Phone (202) 622-3130
http://www.irs.gov/

Small Ethanol Producer Tax Credit

A small ethanol producer that is registered with the Internal Revenue Service (IRS) may be eligible for a tax incentive in the amount of $0.10 per gallon of ethanol that is: sold and used by the purchaser in the purchaser's trade or business to produce an ethanol fuel mixture; sold and used by the purchaser as a fuel in a trade or business; sold at retail for use as a motor vehicle fuel; used by the producer in a trade or business to produce an ethanol fuel mixture; or used by the producer as a fuel in a trade or business. A small producer is one that has, at all times during the tax year, not more than 60 million gallons of productive capacity of any type of alcohol. The incentive applies only to the first 15 million gallons of ethanol produced in a tax year and is allowed as a credit against the producer's income tax liability. Under current law, this incentive expires December 31, 2010. For more information, see IRS Publication 510 and IRS Forms 637 and 6478, which are available via the IRS Web site. (Reference 26 U.S. Code 40)

Point of Contact

Excise Tax Branch
U.S. Internal Revenue Service Office of Chief Counsel
Phone (202) 622-3130
http://www.irs.gov/

SmartWay Transport Partnership

The SmartWay Transport Partnership is a voluntary partnership between the U.S. Environmental Protection Agency (EPA) and the ground freight industry. It was designed to reduce greenhouse gases and air pollution through increased fuel efficiency. EPA provides Partners with benefits and services that include fleet management tools, technical support, information, public recognition, and use of the SmartWay Transport Partner logo. The SmartWay Transport Partnership is working with states, banks, and other organizations to develop innovative financing options that help Partners purchase devices that save fuel and reduce emissions. Grants are available to states, nonprofits, and academic institutions to demonstrate innovative idle reduction technologies for the trucking industry.

Point of Contact

SmartWay Transport Partnership
U.S. Environmental Protection Agency
Phone (734) 214-4767
Fax (734) 214-4052
smartway_transport@epa.gov
http://www.epa.gov/smartway

State Energy Program (SEP) Funding

The SEP provides grants to states to assist in designing, developing, and implementing renewable energy and energy efficiency programs. Funding from the SEP is directed to state energy offices, and each state's energy office manages all SEP-funded projects. States may also receive project funding from technology programs in the U.S. Department of Energy's Office of Energy Efficiency and Renewable Energy (EERE) for SEP Special Projects. EERE distributes the funding through an annual competitive solicitation to state energy offices. For more information about the SEP, including SEP project descriptions, visit the SEP Web site.

Point of Contact

U.S. Department of Energy
Phone (800) 342-5363
Fax (202) 586-4403
http://www.energy.gov

Tier 2 Vehicle and Gasoline Sulfur Program

The Tier 2 Vehicle and Gasoline Sulfur Program requires new passenger vehicles, including sport utility vehicles, pick-up trucks, and vans, to meet stringent emissions standards. New emission standards apply to all light vehicles, regardless of whether they run on gasoline, diesel, or alternative fuels. Additionally, this program requires gasoline refiners and importers to reduce the sulfur content of gasoline sold in the U.S. For more information, visit the Tier 2 Vehicle and Gasoline Sulfur Program Web site. (Reference 42 U.S. Code 7521)

Point of Contact

U.S. Environmental Protection Agency
Phone (202) 272-0167
http://www.epa.gov

Updated Fuel Economy Test Procedures and Labeling

The U.S. Environmental Protection Agency (EPA) is responsible for motor vehicle fuel economy testing. Manufacturers test their own vehicles and report the results to the EPA. The EPA reviews the results and confirms a portion of them using their own testing facilities. Beginning with Model Year (MY) 2008 vehicles, all fuel economy estimates are based on new test methods that better account for actual driving conditions that can reduce fuel economy, such as high speeds, aggressive driving, use of air conditioning, and cold temperature operation. As a result of the new methods, it is anticipated that the estimates for most MY 2008 models will be lower than their MY 2007 counterparts. To aid consumers shopping for new vehicles, the EPA has also redesigned the fuel economy window sticker posted on all new cars and light trucks to be easier to read and understand. The EPA is responsible for providing the posted fuel economy data. For more information, visit the Fuel Economy Web site. (Reference 40 CFR 600)

Point of Contact

U.S. Environmental Protection Agency
Phone (202) 272-0167
http://www.epa.gov

Value-Added Producer Grants (VAPG)

The U.S. Department of Agriculture Office of Rural Development awards Value-Added Producer Grants for planning activities and working capital for marketing value-added agricultural products and farm-based renewable energy. Eligible applicants include independent producers, farmer and rancher cooperatives, agricultural producer groups, and majority-controlled producer-based business ventures. Eligible participants may apply for either a planning grant or a working capital grant, but not both. In addition, no more than 10% of program funds may be awarded to majority-controlled producer-based business ventures. Grants will only be awarded if projects are determined to be economically viable and sustainable. For more information about grant eligibility, visit the VAPG Web site and contact the appropriate State Rural Development Office. (Reference 7 U.S. Code 1621)

Point of Contact

Office of Rural Development
U.S. Department of Agriculture
Phone (202) 690-4730
http://www.rurdev.usda.gov/rd/energy/

Vehicle Acquisition and Fuel Use Requirements for Federal Fleets

Under the Energy Policy Act (EPAct) of 1992, 75% of new light-duty vehicles acquired by certain federal fleets must be AFVs. As amended in January 2008, Section 301 of EPAct of 1992 defines AFVs to include hybrid electric vehicles, fuel cell vehicles, and advanced lean burn vehicles. Federal fleets are also required to use alternative fuels in dual-fuel vehicles unless the U.S. Department of Energy (DOE) determines an agency qualifies for a waiver; grounds for a waiver include the lack of alternative fuel availability and cost restrictions. Fleets that use fuel blends containing at least 20% biodiesel (B20) in medium- and heavy-duty vehicle may earn credits toward their annual requirements. Additionally, Executive Order 13423 requires federal agencies with 20 vehicles or more in their U.S. fleet to decrease petroleum consumption by 2% per year, relative to their Fiscal Year (FY) 2005 baseline, through FY 2015. Agencies must also continue to increase their alternative fuel use by 10% per year, relative to the previous year. For more information, visit the Federal Fleet Management Web site.

Additional requirements for federal fleets were included in the Energy Independence and Security Act of 2007, including low greenhouse gas emitting vehicle acquisition requirements and renewable fuel infrastructure installation. These requirements are dependent upon formal rulemaking by DOE.

(Reference 42 U.S. Code 13212, and Executive Order 13423)

Point of Contact

Federal Fleet Requirements
U.S. Department of Energy
fed_fleets@afdc.nrel.gov
http://www1.eere.energy.gov/femp/about/fleet_mgmt.html

Vehicle Acquisition and Fuel Use Requirements for Private and Local Government Fleets

Under the Energy Policy Act (EPAct) of 1992, the U.S. Department of Energy (DOE) was directed to determine whether private and local government fleets should be mandated to acquire alternative fuel vehicles (AFVs). In January 2004, DOE published a final rule announcing its decision not to implement an AFV acquisition mandate for private and local government fleets. In response to a March 2006 ruling by a U.S. District Court, DOE issued a subsequent final rulemaking on the new Replacement Fuel Goal in March 2007, which extended the EPAct of 1992 goal to 2030. The goal is to achieve a domestic production capacity for replacement fuels sufficient to replace 30% of the U.S. motor fuel consumption. In March 2008, DOE issued its determination not to implement a fleet compliance mandate for private and local government fleets, concluding that such a mandate is not necessary to achieve the Replacement Fuel Goal. For more information on the Private and Local Government Fleet Rule compliance, visit the EPAct Private and Local Government Fleet Determination Web site. (Reference 42 U.S. Code 13257)

Vehicle Acquisition and Fuel Use Requirements for State and Alternative Fuel Provider Fleets

Under the Energy Policy Act (EPAct) of 1992, certain state government and alternative fuel provider fleets are required to acquire alternative fuel vehicles (AFVs). Compliance is required by fleets that operate, lease, or control 50 or more light-duty vehicles within the U.S. Of those 50 vehicles, at least 20 must be used primarily within a single Metropolitan Statistical Area/Consolidated Metropolitan Statistical Area. Those same 20 vehicles must also be capable of being centrally fueled. Covered fleets earn credits for each vehicle purchased, and credits earned in excess of their requirements can be banked or traded with other fleets. Additionally, fleets that use fuel blends containing at least 20% biodiesel (B20) in medium- and heavy-duty vehicles may earn credits toward their annual AFV acquisition requirements.

On March 20, 2007, the U.S. Department of Energy (DOE) issued a final rule on Alternative Compliance (PDF 2.5 MB), which allows fleets the option to choose a petroleum reduction path in lieu of acquiring AFVs. Download Adobe Reader. Interested fleets must obtain a waiver from DOE by proving that they will achieve petroleum reductions equivalent to that achieved by having AFVs running on alternative fuels 100% of the time.

For more information, visit the EPAct State and Alternative Fuel Provider Fleets Web site, or contact the Regulatory Information Line at (202) 586-9171 or regulatory_info@afdc.nrel.gov.

(Reference 42 U.S. Code 13251 and 13263a, and 10 CFR 490)

Point of Contact

Dana O'Hara
State and Alternative Provider Rule
U.S. Department of Energy
Phone (202) 586-8063
dana.o'hara@ee.doe.gov
http://www1.eere.energy.gov/vehiclesandfuels/epact/state_alt_fleets.html

Vehicle Incremental Cost Allocation

The U.S. General Services Administration (GSA) is required to allocate the incremental cost of purchasing alternative fuel vehicles across the entire fleet of vehicles distributed by GSA. This mandate also applies to other federal agencies that procure vehicles for federal fleets. (Reference 42 U.S. Code 13212 (c))

Point of Contact

U.S. General Services Administration
Phone (703) 605-5630
AFVteam@gsa.gov
http://www.gsa.gov/afv

Volumetric Ethanol Excise Tax Credit (VEETC)

An ethanol blender that is registered with the Internal Revenue Service (IRS) may be eligible for a tax incentive in the amount of $0.45 per gallon of pure ethanol (minimum 190 proof) blended with gasoline. Only entitles that have produced and sold or used the qualified mixture as a fuel in their trade or business are eligible for the tax credit. The incentive must first be taken as a credit against the blender's fuel tax liability; any excess over this tax liability may be claimed as a direct payment from the IRS. Under current law, this incentive expires December 31, 2010. For more information, see IRS Publication 510 and IRS Forms 637, 720, 4136, 6478, and 8849, which are available via the IRS Web site. (Reference Public Law 110-234, and 26 U.S. Code 6426)

Point of Contact

Excise Tax Branch
U.S. Internal Revenue Service Office of Chief Counsel
Phone (202) 622-3130
http://www.irs.gov/

Voluntary Airport Low Emission (VALE) Program

The goal of the VALE program is to reduce ground level emissions at commercial service airports located in designated ozone and carbon monoxide air quality nonattainment and maintenance areas. The VALE program provides funding through the Airport Improvement Program and the Passenger Facility Charges program for the purchase of low-emission vehicles, development of fueling and recharging stations, implementing gate electrification, and other airport air quality improvements. (Reference 49 U.S. Code 40101)

Point of Contact

Jake Plante
Federal Aviation Administration, Airports Environmental Office
U.S. Department of Transportation
Phone (202) 493-4875
jake.plante@faa.gov
http://www.faa.gov/airports/environmental/vale/

Points of Contact:

NAME/EMAIL/TITLE	AGENCY	PHONE/FAX
	U.S. Customs and Border Protection	Phone:(703) 526-4200 or (877) 227-5511 Fax:
Office of Rural Development	U.S. Department of Agriculture	Phone:(202) 690-4730 Fax:
	U.S. Department of Energy	Phone:(800) 342-5363 Fax:(202) 586-4403
Dana O'Hara State and Alternative Provider Rule	U.S. Department of Energy	Phone:(202) 586-8063 Fax:
Federal Fleet Requirements	U.S. Department of Energy	Phone: Fax:
Federal Highway Administration	U.S. Department of Transportation	Phone: Fax:
Federal Transit Administration, Office of Program Management	U.S. Department of Transportation	Phone:(202) 366-4020 Fax:
National Highway Traffic Safety Administration	U.S. Department of Transportation	Phone:(888) 327-4236 Fax:
Jake Plante Federal Aviation Administration, Airports Environmental Office	U.S. Department of Transportation	Phone:(202) 493-4875 Fax:
	U.S. Environmental Protection Agency	Phone:(202) 272-0167 Fax:
SmartWay Transport Partnership	U.S. Environmental Protection Agency	Phone:(734) 214-4767 Fax:(734) 214-4052
Jennifer Keller National Clean Diesel Campaign	U.S. Environmental Protection Agency	Phone:(202) 343-9541 Fax:
Trish Koman National Clean Diesel Campaign	U.S. Environmental Protection Agency	Phone:(734) 214-4955 Fax:(734) 214-4869
Greenhouse Gas Mandatory Reporting Rule	U.S. Environmental Protection Agency	Phone:(202) 272-0167 Fax:
	U.S. General Services Administration	Phone:(703) 605-5630 Fax:
	U.S. Internal Revenue Service	Phone:(800) 829-1040 Fax:
Excise Tax Branch	U.S. Internal Revenue Service Office of Chief Counsel	Phone:(202) 622-3130 Fax: