Georgia Idle Reduction Laws and Incentives
State Incentives
Emissions Reduction Tax Credit
A tax credit is available to individuals who install diesel particulate emission reduction technology equipment at any truck stop, depot, or other facility. The amount of the tax credit is equal to 10% of the total cost of the equipment and installation and is allowed for the taxable year in which the taxpayer first places the equipment in use. The equipment must meet standards adopted by the Georgia Regional Transportation Authority and must provide for heat, air conditioning, light, and communications for the driver's compartment of a commercial motor vehicle parked at a truck stop, depot, or other facility. Additionally, the use of the technology must result in the engine of the vehicle being turned off with a corresponding reduction of particulate emissions from such vehicle's diesel engine. Any credit that is not used in the year in which the equipment is first placed in use may not be carried forward to any future year. (Reference Georgia Code 48-7-40.19)
