Wisconsin Hybrid Electric Vehicle Laws and Incentives
State Incentives
Vehicle Battery and Engine Research Tax Credits
For taxable years beginning after June 30, 2007, any corporation involved in qualified research is allowed a tax credit equal to 10% of the corporation's qualified research expenses incurred in this state for the taxable year. Qualified research only includes the design and manufacturing of energy efficient lighting systems, building automation and control systems, and automotive batteries for use in hybrid-electric vehicles that reduce the demand for natural gas or electricity or improve the efficiency of its use. Qualified research also includes research related to designing internal combustion engines (including substitute products such as fuel cell, electric, and hybrid drives) for vehicles, including expenses related to designing vehicles that are powered by such engines and improving production processes for such engines and vehicles.
Corporations may also claim tax credits equal to 5% of the amount paid or incurred by that corporation during the taxable year to construct and equip new facilities or expand existing facilities used in Wisconsin for qualified research.
(Reference Wisconsin Statutes 71.28(4)(ab 2), 71.28 (ad 2 and 3), and 71.28(5)(ad))
State Laws and Regulations
Alternative Fuel Vehicle (AFV) Acquisition Requirements
The Wisconsin Department of Administration (DOA) requires all state employees to utilize hybrid electric vehicles or vehicles that operate on gasohol or alternative fuels for all state-owned or state-leased motor vehicles whenever such utilization is feasible. The DOA also encourages the use of gasohol and alternative fuels by officers and employees who use personal motor vehicles on state business and by residents of Wisconsin in general. (Reference Wisconsin Statutes 16.045)
