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Default Green Tax Incentives For Georgia

Georgia Incentives and Laws



Last Updated April 2008


Georgia is the home of the Atlanta (www.cte.tv/cca/cleancitiesatl.html) and Middle Georgia (www.mga-cleancities.com) Clean Cities Coalitions. Coordinator contact information is listed in the Points of Contact section.

State Incentives

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 48-8-34.4)
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 can 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 income tax liability, but any portion of the credit not used in the year the AFV is purchased or converted can 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

Establishment of E85 Fueling Infrastructure Grant Program

Establishment of E85 Fueling Infrastructure Grant ProgramThe Department of Community Affairs is required to establish a grant program for E85 infrastructure projects. The grant program will be administered by the Georgia Environmental Facilities Authority. Grants of up to $20,000, or 1/3 of the total planned project cost, will be made 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 made after July 1, 2009. (Reference Georgia Code 50-8-170)
Biodiesel Study Committee

The state Senate has created a Senate Biodiesel Fuel Study Committee to study the conditions, needs, and issues associated with expanding biodiesel use and production in the state of Georgia. The Committee may meet as often as necessary to carry out these duties and report their findings and recommendations, if any, on or before December 1, 2008. (Reference Senate Resolution 1201, 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, 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. A final rule is expected in September 2008, which will include criteria for defining exempt HEVs. 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 Bin 5 Tier II emission levels, and have a fuel economy that is 1.5 times 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 state 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 include emergency vehicles, utility company, construction, and maintenance vehicles where the engines must 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/EMAILAGENCYTITLEPHONE/FAX
Wendy Morgan
wendy@cte.tv

Atlanta Clean Cities Coalition
Clean Cities Co-Coordinator
Phone: (678) 858-5338
Fax: (678) 244-4151

Charise Stephens
charise.stephens@macon.ga.us

Middle Georgia Clean Cities Coalition
Clean Cities Director
Phone: (478) 747-7920 and (478) 803-2506
Fax: (478) 751-9168

Steven Richardson
steven.richardson@netl.doe.gov

U.S. Department of Energy, National Energy Technology Laboratory
Project Manager
Phone: (304) 285-4185
Fax: (304) 285-4638

James Udi
james_udi@dnr.state.ga.us

Georgia Environmental Protection Division
Environmental Specialist
Phone: (404) 363-7046
Fax: (404) 362-2534

Michael L. Thomas
mthomas@dot.state.ga.us

Georgia Department of Transportation
Division Director of Transportation Data and Intermodal Development
Phone: (404) 656-0610
Fax: (404) 656-0584

Ben Echols
bdechols@southernco.com

Georgia Power Company
Product Manager- Electric Mobility
Phone: (404) 506-6713
Fax: (404) 506-2182

Walter C. Miller
walter.c.miller@atmosenergy.com

Atmos Energy
Energy Services Consultant
Phone: (817) 303-2903
Fax: (817) 303-2929

Ian Skelton
iskelton@aglresources.com

AGL Resources
Director, Major Accounts
Phone: (404) 584-4626
Fax:

Dale Aspy
aspy.dale@epa.gov

U.S. Environmental Protection Agency
Environmental Engineer, Region 4
Phone: (404) 562-9041
Fax: (404) 562-9019

Alan Powell
powell.alan@epa.gov

U.S. Environmental Protection Agency
Environmental Engineer, Region 4 Air Planning Branch
Phone: (404) 562-9045
Fax: (404) 562-9019

Wes Allen
wes.allen@gsa.gov

U.S. General Services Administration
Transportation Specialist, Southeast Region
Phone: (404) 608-2217
Fax: (404) 608-2222


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