Georgia Laws and Incentives

Listed below are the summaries of all current Georgia laws, incentives, regulations, funding opportunities, and other initiatives related to alternative fuels and vehicles, advanced technologies, or air quality. You can go directly to summaries of:

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 and Advanced Vehicle Job Creation Tax Credit

A business that manufactures alternative energy products for use in battery, biofuel, and electric vehicle enterprises may claim an annual tax credit for five years. The amount of the tax credit is based on the number of eligible new full-time employee jobs. Qualified entities must be defined as business enterprises, which do not include retail businesses. Credit amounts differ depending on how the county in which the business is located ranks based on unemployment rates and income levels. Other conditions apply. (Reference Georgia Code 48-7-40)

Zero Emission Vehicle (ZEV) Tax Credit

An income tax credit is available to individuals who purchase or lease a new ZEV. The amount of the tax credit is 20% of the vehicle cost, up to $5,000. For the purpose of this credit, a ZEV is defined as a motor vehicle that has zero tailpipe and evaporative emissions, including a pure electric vehicle. Low-speed vehicles do not qualify for this credit. Any portion of the credit not used in the year the ZEV is purchased or leased may be carried over for up to five years. For more information, see the Alternative Fuels and Tax Credits website. (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 Supply Equipment (EVSE) Tax Credit

An eligible business enterprise may claim an income tax credit for the purchase or lease of qualified EVSE provided that the EVSE is located in the state and accessible to the public. The amount of the credit is 10% of the cost of the EVSE, up to $2,500. For more information, see the Alternative Fuels and Tax Credits website. (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

Idle Reduction Weight Exemption

Any motor vehicle equipped with idle reduction technology may exceed the state gross, axle, and tandem weight limits by up to 400 pounds to account for the weight of the technology. To be eligible for the weight exemption, the vehicle operator must be able to provide written proof or certification of the weight of the idle reduction technology and demonstrate or certify that the technology is fully functional at all times. (Reference Georgia Code 32-6-27)

Alternative Fuels Production Assistance

The Georgia Division of Energy Resources and the Georgia Environmental Finance Authority (GEFA) provide assistance to companies that are considering locating alternative fuels production facilities in Georgia. Using a broad network of biomass and energy industry representatives, as well as state and local government leaders, GEFA may provide prospective businesses with useful information and connect businesses with the appropriate contacts. For more information, see the GEFA Renewable Energy and Alternative Fuels Development website.

Emissions Reduction Tax Credit

An income tax credit is available to individuals who install diesel particulate emissions reduction technology equipment at any truck stop, depot, or other facility. The amount of the tax credit is equal to 10% of the total equipment and installation costs and is allowed for the taxable year in which the taxpayer first places the equipment in use. The equipment must meet Georgia Regional Transportation Authority standards and must provide for heat, air conditioning, light, and communications for the driver's compartment of a heavy-duty commercial motor vehicle parked at a truck stop, depot, or other facility. The use of the technology must enable the driver to turn off the vehicle's engine, with a corresponding reduction of particulate emissions. (Reference Georgia Code 48-7-40.19)

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. For more information on fees and eligibility for the AFV license plate, visit the Georgia Department of Revenue website. (Reference Georgia Code 32-9-4 and 40-2-76)

Utility/Private Incentives

Reduced Compressed Natural Gas (CNG) Fueling Infrastructure Lease - AGL

Atlanta Gas Light (AGL) offers a reduced cost lease on the BRC FuelMaker Phill CNG vehicle home refueling appliance. To qualify, applicants must be AGL customers, meet the specified credit requirements, and agree to the terms of the standard lease agreement. The $60 per month lease option is available to the first 500 applicants and includes installation costs of up to $2,000. For more information, see the AGL FuelMaker Phill Lease Program information.

Plug-In Electric Vehicle Charging Rate Incentive - Georgia Power

Georgia Power offers a Plug-in Electric Vehicle (PEV) time-of-use electricity rate for residential customers who own an electric or plug-in hybrid electric vehicle. The PEV rate is optional and does not require a separate meter.

Laws and Regulations

Ethanol Blending Regulation

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

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

State agencies and departments must 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 must purchase gasoline blended with ethanol and diesel fuel blended with biodiesel for use in state vehicles when available and economically practical. (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)

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. A gasoline gallon equivalent (GGE) of compressed natural gas (CNG) must be at least 110,000 British thermal units and a GGE of liquefied natural gas (LNG) must be at least 6.06 pounds. CNG is defined as a mixture of hydrocarbon gases and vapors, consisting principally of methane in gaseous form that has been compressed for use as a motor fuel. LNG is defined as methane or natural gas in the form of a cryogenic or refrigerated liquid for use as a motor fuel. Propane and special fuels sold in bulk to a licensed consumer distributor are exempt from this tax. (Reference House Bill 371, 2013 and Georgia Code 48-9-1 and 48-9-3)

Compressed Natural Gas (CNG) Permit

Anyone dispensing CNG for use in vehicles must obtain a permit from the Georgia Safety Fire Commissioner. Individuals or businesses must pay a one-time fee of $150. (Reference Georgia Code 25-2-4.1)