Georgia Incentives and Laws for Hydrogen Fuel Cells

The list below contains summaries of all Georgia incentives and laws related to Hydrogen Fuel Cells.

State Incentives

Alternative Fuel Vehicle (AFV) Tax Credit

An income tax credit is available to individuals who purchase or lease a new dedicated AFV or convert a vehicle to operate solely on an alternative fuel. The amount of the tax credit is 10% of the vehicle cost, up to $2,500. Qualified vehicles must meet emissions standards defined by the Georgia Board of Natural Resources. Eligible alternative fuels include natural gas, propane, hydrogen, coal derived liquid fuels, fuels other than alcohol derived from biological materials, and electricity. Any portion of the credit not used in the year the AFV is purchased or converted may be carried over for up to five years. This incentive does not apply to hybrid electric vehicles. (Reference Georgia Code 48-7-40.16)

Point of Contact
James Udi
Environmental Specialist
Georgia Environmental Protection Division
Phone: (404) 363-7046
Fax: (404) 362-2534
james.udi@dnr.state.ga.us

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)

Laws and Regulations

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)