Georgia Incentives and Laws

Last Updated April 2009

Georgia is the home of the Atlanta (www.cleancitiesatlanta.net) and Middle Georgia (www.mga-cleancities.com) Clean Cities Coalitions. Coordinator contact information is listed in the Points of Contact section.

State Incentives

E85 Fueling Infrastructure Grant Program

The Georgia Environmental Facilities Authority administers the Georgia E85 Retail Infrastructure Grant Program, which funds E85 infrastructure projects. Grants of up to $20,000 or 1/3 of the total planned project cost, whichever is less, are available for each approved project. Construction for any approved project must begin no later than six months after the date the grant is issued and must be complete within one year of receipt of the grant. No grants will be awarded after July 1, 2009. (Reference Georgia Code 50-8-170)

Point of Contact

Jennifer Wilson
Program Manager II
Georgia Environmental Facilities Authority
Phone (404) 584-1077
Fax (404) 584-1069
jwilson@gefa.ga.gov

Alternative Fuels Production Assistance

The Georgia Division of Energy Resources and the Georgia Environmental Facilities Authority (GEFA) provide assistance to companies who are considering locating alternative fuels production facilities in Georgia. Utilizing a broad network of biomass and energy industry representatives, as well as state and local government leaders, GEFA can provide prospective businesses with useful information and connect businesses with the appropriate contacts.

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)

Alternative Fuel Production Facility Tax Exemption

Tangible personal property used in, or for, the construction of an alternative fuel production facility dedicated to the production of ethanol, biodiesel, butanol, and their by-products are exempt from the state sales and use tax. Alternative fuels produced in the facility must be derived from biomass materials such as agricultural products, animal fats, or the wastes of such products or fats to qualify. The tax exemption does not apply to property purchased after the production and processing of alternative fuels has begun at the facility. The exemption applies to tangible personal property purchased between July 1, 2007, and June 30, 2012. (Reference Georgia Code 48-8-3)

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)

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) 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)

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

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)

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 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

Biofuels Blending Regulation

Gasoline suppliers who provide fuel to distributors in the state are required to offer gasoline that is suitable for blending with fuel alcohol. Suppliers are not permitted to prevent or inhibit a gasoline distributor in the state from being a blender or from qualifying for any federal or state tax credit offered to blenders. (Reference Senate Bill 30, 2009, and Georgia Code 10-1-234.1)

Energy Program Development

The Governor's Energy Challenge supports the reduction of energy usage by state and local government agencies by 15% by 2020, as compared to 2007 energy use levels, and encourages businesses within the state to match these commitments. The Challenge also supports economic development through the commercialization of bioenergy based on state-grown feedstocks. These efforts are facilitated by the Georgia Environmental Facilities Authority, the Bioenergy Corridor, and the Georgia E85 Retail Infrastructure Grant Program. (Reference Executive Order 04.24.08.02, 2008)

Alternative Fuel Use and Alternative Fuel Vehicle (AFV) Acquisition Requirements

State agencies and departments are required to prioritize the procurement of high fuel efficiency and flexible fuel vehicles when such technologies are commercially available and economically practical. Additionally, all state-owned fueling facilities are required to maximize the purchasing of gasoline blended with ethanol and diesel fuel blended with biodiesel for use in state vehicles when available and economically practical. On December 15, 2006, the Governor's Energy Policy Council finalized the first Comprehensive State Energy Strategy (PDF 892 KB), which offers a suggested approach toward a sustainable energy future for Georgia and includes implementation strategies related to alternative fuel production and use. (Reference Executive Order 02.28.06.02, 2006)

Biodiesel Specifications

Biodiesel produced or sold in the state, including for the purpose of blending with petroleum diesel, must meet ASTM specification D6751. (Reference Georgia Code 10-1-151.1)

Provision for Hybrid Electric Vehicle (HEV) High Occupancy Vehicle (HOV) Lane Exemption

The Georgia Department of Revenue and the Georgia Department of Natural Resources are authorized to develop a list of HEV models that qualify for an HOV lane exemption regardless of the number of passengers, pending federal legislative or regulatory approval. The U.S. Environmental Protection Agency (EPA) issued a Notice of Proposed Rulemaking in May 2007, and a final rule is pending. The Georgia Department of Transportation (GDOT) must determine whether allowing the qualifying HEVs to travel in HOV lanes would degrade the performance of the lanes. Refer to the GDOT Web site for more information. (Reference Georgia Code 32-9-4)

Hybrid Electric Vehicle (HEV) Definition

As defined by the Georgia Code, the definition of an alternative fuel vehicle includes HEVs. An HEV is defined as a motor vehicle that draws propulsion energy from onboard sources of stored energy, which includes an internal combustion or heat engine using combustible fuel and a rechargeable energy storage system. HEVs must meet federal Clean Air Act and California emissions standards, meet or exceed the federal Tier II Bin 5 emission levels, and have a fuel economy that is 1.5 times greater than the Model Year 2002 U.S. Environmental Protection Agency composite class average for the same vehicle class. (Reference Georgia Code 40-2-76)

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)

Compressed Natural Gas (CNG) Permit

There is a one-time fee of $100, collected by the Georgia Safety Fire Commissioner, for a permit to dispense CNG for vehicle use. (Reference Georgia Code 25-2-4.1)

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))

Utilities/Private Incentives

Compressed Natural Gas (CNG) Infrastructure Technical Assistance

Atmos Energy offers preliminary feasibility studies and energy analysis for CNG fueling stations and assists with vendor selection on a case-by-case basis.

Point of Contact

Walter C. Miller
Energy Services Consultant
Atmos Energy
Phone (817) 303-2903
Fax (817) 303-2929
walter.c.miller@atmosenergy.com

Compressed Natural Gas (CNG) Infrastructure Analysis

AGL Resources and its subsidiaries (Atlanta Gas Light, Chattanooga Gas, Elkton Gas, Florida City Gas, Elizabethtown Gas, and Virginia Natural Gas) offer preliminary feasibility studies and energy analysis to assist in evaluating potential CNG fueling stations for fleet applications.

Point of Contact

Ian Skelton
Director, Major Accounts
AGL Resources
Phone (404) 584-4626
iskelton@aglresources.com
http://www.aglresources.com/

Points of Contact:

NAME/EMAIL/TITLE	AGENCY	PHONE/FAX
Don Francis Clean Cities Coordinator	Atlanta Clean Cities Coalition	Phone:(404) 906-0656 Fax:
Charise Stephens Clean Cities Director	Middle Georgia Clean Cities Coalition	Phone:(478) 803-2506 Fax:(478) 751-9168
Steven Richardson Project Manager	U.S. Department of Energy, National Energy Technology Laboratory	Phone:(304) 285-4185 Fax:(304) 285-4777
Jennifer Wilson Program Manager II	Georgia Environmental Facilities Authority	Phone:(404) 584-1077 Fax:(404) 584-1069
James Udi Environmental Specialist	Georgia Environmental Protection Division	Phone:(404) 363-7046 Fax:(404) 362-2534
Phillip M. Peevy Air Quality & Technical Resource Branch Chief	Georgia Department of Transportation	Phone:(404) 631-1783 Fax:
Walter C. Miller Energy Services Consultant	Atmos Energy	Phone:(817) 303-2903 Fax:(817) 303-2929
Ian Skelton Director, Major Accounts	AGL Resources	Phone:(404) 584-4626 Fax:
Ben Echols Product Manager - Electric Transportation	Georgia Power Company	Phone:(404) 506-6713 Fax:(404) 506-2182
Dale Aspy Environmental Engineer, Region 4	U.S. Environmental Protection Agency	Phone:(404) 562-9041 Fax:(404) 562-9019