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An income tax credit is available to individuals who install eligible diesel particulate emissions reduction 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)

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 present written 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)