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 (6)
• Utility/Private Incentives (2)
• Laws and Regulations (6)

State Incentives

Commercial Alternative Fuel Vehicle (AFV) Tax Credit

An income tax credit is available to taxpayers who purchase new commercial medium-duty or heavy-duty AFVs that operate using at least 90% alternative fuel. Eligible alternative fuels include electricity, propane, natural gas, or hydrogen fuel. Medium-duty hybrid electric vehicles also qualify. Eligible medium-duty AFVs with a gross vehicle weight rating (GVWR) between 8,500 and 26,001 pounds (lbs.) may qualify for a credit of up to $12,000. Heavy-duty AFVs with a GVWR over 26,001 lbs. may qualify for a credit of up to $20,000. The maximum credit per taxpayer is $250,000 and no unused portion of the credit may be carried forward. Qualified AFVs must be purchased before June 30, 2017, remain registered in Georgia for at least five years, be certified by the Georgia Board of Natural Resources, and accumulate at least 75% of their annual mileage in Georgia. The Georgia Department of Revenue will pre-approve credit applications on a first come, first served basis. Up to $2.5 million in total credits will be available each fiscal year. (Reference Georgia Code 48-7-29.18 and 48-7-29.19)

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)

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 Georgia Department of Natural Resources Alternative Fuels and Tax Credits website. (Reference Georgia Code 48-7-40.16)

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 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)

Emissions Reduction Tax Credit

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)

High Occupancy Vehicle (HOV) and High Occupancy Toll (HOT) Lane Exemption

Alternative fuel vehicles (AFVs) displaying the proper alternative fuel license plate may use HOV and HOT lanes, regardless of the number of passengers. Qualified AFVs may also use the HOT lanes toll-free. AFVs include plug-in electric vehicles and bi-fuel or dual-fuel vehicles that operate on natural gas or propane. Applicants must provide proof they have paid registration fees in full before receiving the license plate. This exemption expires September 30, 2019. For more information on fees and eligibility for the AFV license plate, see the Georgia Department of Revenue and the Georgia Department of Public Safety websites. (Reference Georgia Code 32-9-4, 40-2-86.1, and 40-6-54)

Utility/Private Incentives

Electric Vehicle Supply Equipment (EVSE) Rebate - Georgia Power

Georgia Power offers a rebate to qualified residential customers and builders who install Level 2 (209/240 volt) EVSE. Residential customers are eligible for a $250 rebate and new home construction builders are eligible for a $100 rebate for each dedicated circuit installed from January 1, 2015, through December 31, 2016. Other conditions may apply. For more information, see the Georgia Power Electric Vehicles website.

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. For more information, see the Georgia Power Electric Vehicles website.

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)

Plug-In Electric Vehicle (PEV) Annual Fee

PEV owners are required to pay an annual license fee of $200 for non-commercial PEVs and $300 for commercial PEVs. The Georgia Department of Revenue may adjust fees annually based on vehicle fuel economy and the Consumer Price Index through July 1, 2018. (Reference Georgia Code 40-2-151)

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 $0.26 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 (GGE). The Georgia Department of Revenue may adjust tax rates annually based on vehicle fuel economy and the Consumer Price Index through July 1, 2018. A 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. The Georgia Department of Revenue may assess, levy, and collect tax for any other motor fuels used on public highways using a GGE rate. (Reference Georgia Code 48-9-1 and 48-9-3)

Compressed Natural Gas (CNG) Permit

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

Alternative Fuel Vehicle (AFV) Infrastructure Incentives Study

The Georgia Joint Alternative Fuels Infrastructure Study Committee will evaluate how providing market incentives for AFV fueling infrastructure may lead to AFV market deployment. The Committee will provide a report of its recommendations and proposed legislation by December 1, 2016. (Reference Senate Resolution 1038, 2016)