Georgia Laws and Incentives for EVs

The list below contains summaries of all Georgia laws and incentives related to EVs.

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

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

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.