Georgia Electric Laws and Incentives
State Incentives
Zero Emission Vehicle (ZEV) Tax Credit
An income tax credit is available for up to 20% of the cost to purchase or lease a ZEV, or $5,000, whichever is less. ZEVs include, but are not limited to, battery-only electric vehicles and hydrogen fuel cell vehicles. Low-speed vehicles do not qualify for this credit. The credit cannot exceed the taxpayer's income tax liability, but any portion of the credit not used in the year the ZEV is purchased or leased may be carried over for up to five additional years. (Reference Georgia Code 48-7-40.16)
Alternative Fuel Vehicle (AFV) Tax Credit
An income tax credit is available for the purchase, lease, or conversion of a vehicle that operates solely on an alternative fuel and meets the U.S. Environmental Protection Agency (EPA) certification of a Low Emission Vehicle (LEV). The credit is worth up to 10% of the cost of a new AFV or up to 10% of the cost of converting the vehicle to operate on an alternative fuel, or $2,500, whichever is less. The credit cannot exceed the taxpayer's annual income tax liability, but any portion of the credit not used in the year the AFV is purchased or converted may be carried over for up to five additional years. This incentive does not apply to hybrid electric vehicles. (Reference Georgia Code 48-7-40.16)
Electric Vehicle (EV) Charger Tax Credit
An income tax credit is available to any eligible business enterprise for the purchase or lease of each EV charger that is located in the state. The amount of the credit is 10% of the cost of the charger or $2,500, whichever is less. (Reference Georgia Code 48-7-40.16)
Alternative Fuel Vehicle (AFV) High Occupancy Vehicle (HOV) Lane Exemption
AFVs displaying the proper alternative fuel license plate are allowed to use HOV lanes, regardless of the number of passengers. (Reference Georgia Code 32-9-4 and 40-2-76)
State Laws and Regulations
Motor Fuel Excise Tax
An excise tax is imposed at the rate of $0.075 per gallon on distributors who sell or use motor fuel in Georgia. Motor fuels that are not commonly sold or measured by the gallon, and are used in any motor vehicles on public highways, may be taxed according to their gasoline gallon equivalent. Propane and special fuels sold in bulk to a licensed consumer distributor are exempt from this tax. (Reference Georgia Code 48-9-3)
Idle Reduction Regulation - Atlanta
The City of Atlanta prohibits the idling of a truck or bus for more than 15 minutes on any street or public place. Exceptions apply to emergency vehicles, utility company, construction, maintenance vehicles that require the engines to run to perform needed work, or a vehicle that is forced to remain motionless because of traffic conditions. If the ambient temperature is less than 32 degrees Fahrenheit, idling is limited to a maximum of 25 minutes. In addition, any vehicle that uses electricity or compressed natural gas as the primary fuel source is exempt from idling limitations. (Reference Atlanta Code of Ordinances 150-97(c))
