Wisconsin Hydrogen 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))

Alternative Fuel Tax Refund for Taxis

A person using alternative fuel to operate a taxi used to transport passengers may be reimbursed for the amount of Wisconsin fuel tax paid. Refund claims must be filed within one year of the date the fuel is purchased and must be for a minimum 100 gallons of alternative fuel. (Reference Wisconsin Statutes 78.75(1m)(a)1)

State Laws and Regulations

Petroleum Use Reduction

The Wisconsin Department of Administration is directed to require, through its fleet management policy, that all state agencies reduce the use of petroleum-based gasoline in state-owned vehicles by 20% by 2010 and 50% by 2015, and reduce the use of petroleum-based diesel fuel for those vehicles that operate on diesel by 10% by 2010 and 25% by 2015. (Reference Executive Order 141, 2006)

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)

Alternative Fuel Tax Exemption

No county, city, village, town, or other political subdivision is allowed to levy or collect any excise, license, privilege, or occupational tax on motor vehicle fuel or alternative fuels, or on the purchase, sale, handling, or consumption of motor vehicle fuel or alternative fuels. (Reference Wisconsin Statutes 78.82)

Alternative Fuel License

Any person acting as an alternative fuels dealer must hold a valid alternative fuels license and certificate issued by the Wisconsin Department of Administration. Except for alternative fuels that are delivered by an alternative fuels dealer into a fuel supply tank of any motor vehicle in the state, no person may use alternative fuels in the state unless the person holds a valid alternative fuels license or the alternative fuel has been delivered by an authorized supplier. (Reference Wisconsin Statutes 78.47)