State and Federal Hybrid Incentives
A list of all Federal and State incentives for prospective hybrid owners.
What you will find below are hybrid vehicle incentives already enacted, and many that are still being considered. Those incentives marked "(bill)" are still under consideration. Some provide consumer tax benefits, others parking perks. Incentives that allow hybrids to use HOV lanes with only one passenger are under review in some states due to a concern that this incentive be allowed to phase out if HOV lanes become too crowded. We encourage you to contact your state and local representatives to voice your support for pending hybrid incentives in your state, or recommend to legislators in states without hybrid incentives that they introduce hybrid incentive bills on their own. We are always trying to keep this list as comprehensive as possible, so if you know of a hybrid incentive in your city, county, or state that we haven't found out about, please let us know.
Federal Plug-in Hybrid Tax Credit: The American Recovery and Reinvestment Act of 2009 modifies the credit for qualified plug-in electric drive vehicles purchased between 12/31/2009 and 12/31/2011. The minimum amount of the credit for qualified plug-in electric drive vehicles is $2,500 and the credit tops out at $7,500, depending on the battery capacity. To qualify, vehicles must be newly purchased, have four or more wheels, have a gross vehicle weight rating of less than 14,000 lbs, and draw propulsion using a battery with at least four kilowatt hours that can be recharged from an external source of electricity. The full amount of the credit will be reduced with respect to a manufacturer's vehicles after the manufacturer has sold at least 200,000 vehicles. The credit will then phase out over a year. See IRS Notices 2009-54: Qualified Plug-in Electric Vehicle Credit (PDF 29kb) and 2009-58: Qualified Plug-In Electric Vehicle Credit Under Section 30 (PDF 19kb) for more information.
Federal Plug-in Hybrid Conversion Tax Credit: The American Recovery and Reinvestment Act of 2009 provides a tax credit for plug-in electric drive conversion kits. The credit is equal to 10% of the cost of converting a vehicle to a qualified plug-in electric drive motor vehicle and placed in service after Feb. 17, 2009. The maximum amount of the credit is $4,000. The credit does not apply to conversions made after Dec. 31, 2011. A taxpayer may claim this credit even if the taxpayer claimed a hybrid vehicle credit for the same vehicle in an earlier year.
See the IRS website for more information on Alternative Motor Vehicle Credits.
Federal Hybrid HOV Waiver: On 03/10/06 the House of Representatives approved a $284 billion highway bill (H.R. 3) that included a waiver for states to be allowed to open the HOV lanes to hybrid cars rated at least 45 miles per gallon. Senator Jim Talent's (R-MO) successfully introduced an amendment to the Senate highway bill that would give states the discretion to open up their HOV lanes to hybrid vehicles that achieve at least a 50 percent increase in fuel efficiency in the city and a 25 percent increase in fuel efficiency in combined city-highway miles over the non-hybrid model, regardless of the number of passengers and as long as it meets any Tier 2 federal emissions standard. This allowed vehicles such as the Ford Escape Hybrid to qualify. President Bush signed H.R. 3 into law the week of 08/08/06. The EPA provided guidance on this law on 05/17/07, noting that hybrid vehicles that achieve at least a 50 percent increase in fuel efficiency in the city and a 25 percent increase in fuel efficiency in combined city-highway miles over the non-hybrid model, and met federal Tier 2, Bin 5 emissions standards would qualify for the exemption, but states can opt to toughen EPA's criteria, though may not reduce them. Details of the EPA guidance can be found here.
Federal Tax Credits for Advanced Vehicles: On 08/08/05, President Bush signed the comprehensive energy bill into law. Included were new tax credits for advanced vehicle technologies ranging from $250 to $3,400 depending on the vehicle's level of fuel economy improvement. For a limited time, quality hybrids like the Honda Civic Hybrid, Toyota Prius or Ford Escape Hybrid qualified for tax credits in the range of $1,700-$3,150. The tax credits were available from January 1, 2006 through December 31, 2010, though they expired earlier for the most popular hybrids. The full tax credits are available until a manufacturer reaches 60,000 vehicles sold (60,000 for Toyota, 60,000 for Ford, etc.). Once a manufacturer has sold 60,000 vehicles, a one-year "phase out" will begin after the next complete calendar quarter; 50 percent of the credit will be available for that manufacturer's hybrids in the first two quarters of the phaseout period and 25 percent in the final two quarters.
Update: Toyota, Honda, and Ford have met the 60,000 sales threshold. Federal tax credits are no longer available on hybrid vehicles from these automakers. An IRS list of the currently available tax credits for the 2010 and 2011 models of BMW, Cadillac, Chevrolet, GMC, Mercedes, Mercury, and Nissan hybrids can be found here. Not yet listed on the IRS website is the tax credit for the 2011 Hyundai Sonata Hybrid that will go on sale in mid-December. It will qualify for a $1,300 federal tax credit. The Porsche Cayenne S Hybrid also qualifies for a $1,800 tax credit. Please note, however, these credits expire on 12/31/10. To take advantage of this tax credit, you must purchase your hybrid before 12/31/10.
Hybrid HOV (bill): HB1634 would extend the period for which states may allow low emission and energy efficient vehicles to use high occupancy vehicle facilities from 09/30/09 to 07/01/12. The bill was introduced 03/19/09 and was referred to the Subcommittee on Highways and Transit 03/20/09.
Auto Insurance Option for "Hybrid Upgrade": Fireman's Fund Insurance company is offering a "hybrid upgrade" as part of their Prestige Auto Premier policy. The upgrade allows owners to upgrade to a hybrid model during the first three model-years in the event of a total loss. This policy is only available in Arizona, Colorado, Connecticut, Illinois, Maryland and Texas. For more information, visit their web site.
Insurance discount for hybrids (private): Hartford-based Travelers personal lines is offering nationwide a 10 percent discount on auto insurance to customers driving hybrid-electric models. The discount of up to 10 percent applies only to certain coverages and may not be available in all states. The discount is currently available in Alabama, Arizona, Arkansas, California, Colorado, Connecticut, District of Columbia, Delaware, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana , Maine, Maryland, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey , New Mexico, New York, North Carolina, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Tennessee, Texas, Utah, Vermont, Virginia, Washington, and Wisconsin.
Insurance discount for hybrids (private): Los Angeles-based Farmers Insurance Group of Companies is offering a 10 percent discount on auto insurance to customers who own a hybrid-electric or alternative fuel vehicle. The discount of up to 10 percent applies to all major coverages and is currently available in Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Hampshire, New Mexico, Nevada, New York, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, Wisconsin, and Wyoming. All new business customers receive the discount as of the new business date, and existing customers receive the discount upon renewal.
Hotel Discounts for Hybrid Drivers (private): A number of hotels are offering discounted or free parking and special room rates to customers who own or rent a hybrid. Guests driving hybrid cars park free at the 60 Renaissance Hotels & Resorts properties across the U.S. Kimpton Hotels offers special promotions for hybrid drivers—up to $20 off rooms, half-price parking, or both—at its properties in Boston, Washington, D.C., Portland and other cities. Additional hotels in California, including the Fairmont hotel chain, the Argent Hotel in San Francisco and the Little River Inn near Mendocino provide similar perks.
Electric Drive Vehicle Deployment Act, Electric Vehicle Deployment Act, Promoting Electric Vehicles Act (bill): H.R. 5442/S. 3442/S. 3511 would increase incentives for purchasers of electric drive vehicles. It would continue to give purchasers of electric vehicles the tax credit of up to $7,500 as well as up to an additional $2,500 to offset the cost of the vehicle, home charging equipment, parking, or other fees. These bills were referred to the House Committee on Transportation and Infrastructure and the Senate Committee on Energy and Natural Resources 05/27/10 and 06/18/10.
Tax Credit for Alternative Motor Vehicles (bill): H.R. 4990 would amend the Internal Revenue Code to extend the [alternative motor vehicle] tax credit for hybrids and diesels through 12/31/12 and increase the maximum potential amount of such credit to $4,000, up from $3,400 and an expiration at the end of 2010. It would also increase the number of vehicles qualified to receive the credit to 75,000. In addition, it would limit the tax credit to taxpayers whose individual adjusted gross income does not exceed $100,000 ($200,000 for a joint return). Introduced 03/25/10 and referred to Committee on Ways and Means.
Domestic hybrid extended tax credit (bill): Congressman Rahm Emanuel (D-IL) has introduced H.R. 4458, the 'American Hybrid Tax Credit Act of 2005.' The bill would give an additional $3,000 tax credit over and above the currently enacted federal tax credits for "a new qualified hybrid motor vehicle which is assembled in the United States." The total tax credit would be capped at $6,000. This would currently apply to the Ford Escape Hybrid and Mercury Mariner. Models expected to be released in 2006 that would qualify for this extended credit would be the Toyota Camry Hybrid (built in Kentucky) and the Nissan Altima Hybrid (built in Tennessee). Referred to the Ways and Means Committee 12/7/05. This bill was not voted on in the 109th Congress, and was not enacted.
Lifting the 60,000 cap on the hybrid tax credit (bill): Senators Evan Bayh (D-IN), Joe Lieberman (D-CT), and Sam Brownback (R-KS) introduced a broad bill (S. 2025) that would remove the cap on hybrid tax credits as part of a package to reduce domestic oil usage. Representative Jack Kingston (R-SC) and Elliot Engle (D-NY) introduced a similar bill (H.R. 4409) in the House. Representative Chris Shays (R-CT) introduced a broad ranging energy bill (H.R. 4384) that in addition to several incentives for renewable energy and energy efficiency across all energy sectors would remove the cap on hybrid tax credits. This bill was not voted on in the 109th Congress, and was not enacted.
Federal Tax Deduction (expired): H.R. 1308 Sec. 319 Working Families Tax Relief Act of 2004
There was a one-time tax-deduction for clean vehicles from 2003-2006.
Eligibility for this deduction expired on 01/01/06, and was replaced by the federal tax credit for advanced vehicles. Vehicles purchased in 2005 are still eligible for this deduction on 2005 tax forms. Claim information can be found here.
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Hybrid Tax Exemption (bill): HB 1358 would exempt the sale of qualified new hybrid vehicles from the gross receipts and compensating use tax from 07/01/07 to 06/30/11. Introduced 01/31/07 and recommended for study in the interim 03/29/07.
Hybrid Income Tax Credit (bill): For taxable years after 2006, SB 2314 would provide a $750 income tax credit for the purchase of a qualified hybrid vehicle. Introduced 03/02/07 and recommended for study in the interim 03/29/07.
Hybrid Sales Tax Exemption (bill): HB 2935 would provide a sales tax exemption on hybrid-electric vehicles that have a fuel economy that is at least 25 percent better than a comparable model without hybrid technology. The exemption would expire 06/30/11. Introduced and referred to Committee on Revenue and Taxation 03/07/05. Bill did not pass the committee.
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State Hybrid HOV: On 02/08/07, Gov. Napolitano issued Executive Order 2006-13 which officially began the Arizona hybrid HOV program. Drivers of all model years of the Honda Insight, Honda Civic Hybrid and Toyota Prius can apply to participate in the Energy Efficiency Plate program. Once you have the special license plate affixed to your car, you can drive in HOV lanes regardless of the number of people in your vehicle. The special license plate can be ordered online at www.servicearizona.com or by calling (602) 255-0072.
Update: The program has issued the maximum limit of 10,000 special plates and there are no more available at this time.
Update: S.B. 1320 - 491R, signed by the Governor 07/13/09, requires the Arizona Department of Transportation (ADOT) to set procedures to monitor the effect of single occupancy vehicles in HOV lanes. The bill formally removes the ability for a person to drive a hybrid vehicle in a HOV lane with alternative fuel special plates, or an alternative fuel sticker, and a hybrid vehicle sticker. It also bans a person who owns a hybrid vehicle from acquiring an alternative fuels special plate. Instead, the bill creates a Low Emissions and Energy Efficient Vehicles (LEEV) special plate for use of HOV lanes regardless of occupancy. If approved by the federal government, this plate is available to any car that achieves no less than a 50 percent increase in city fuel economy or no less than a 25 percent increase in combined city-highway fuel economy and meets the Tier II emissions level. Hybrid owners can acquire these plates if their vehicles meet the requirements. However, if travel speeds in HOV lane become “degraded due to the authorization of single occupancy vehicles,” ADOT will limit or suspend the issuance of LEEV plates.
The program has been halted for new applicants until the impact of this incentive can be assessed.
Vehicle License Tax Reduction (bill): HB 2228 makes hybrid motor vehicles eligible for the same reduced vehicle license tax as alternative fuel vehicles. The reduced vehicle license tax would be one percent of the manufacturer’s suggested retail price (MSRP) for the first twelve months. For all years after the first twelve months the MSRP is reduced by fifteen percent each year. Introduced and sent to Transportation, Appropriations, and Rules Committees 01/18/07, Second Read 01/22/07, Held 02/01/07. Provision removed before the final bill’s passage.
Vehicle License Tax Reduction (bill): SB 1466 would reduce the annual vehicle license tax for vehicles that have the average MPG (arithmetic average of city and highway MPG), as established under federal guidelines, by the following amounts: 25 percent for a vehicle with an average MPG rating of at least 31 but less than 36. 50 percent for a vehicle with an average MPG rating of at least 36 but less than 41. 75 percent for a vehicle with an average MPG rating of at least 41 but less than 46. It sets the tax at $10 for a vehicle with an average MPG rating of 46 miles per gallon or greater. Reintroduction of SB 1466. Referred to the Finance, Rules, Appropriations, and Transportation committees 02/01/06. Passed Transportation committee 02/14/06. No further action taken, bill did not pass.
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State Hybrid HOV: On Jan. 1, 2005, California began allowing hybrid electric vehicles that get at least 45mpg and have SULEV emissions ratings to use high occupancy vehicle (HOV) lanes without regard to the number of passengers in the vehicle. Eligible vehicles include the Toyota Prius, Honda Insight and Honda Civic hybrid. Vehicles must have a special California Clean Air Vehicle decal in order to use HOV lanes. For more information go to their web site.
On Sept. 29, 2006, the Governor signed AB 2600, which increased the number of decals to 85,000.and extended the program to 2011. This legislation was somewhat controversial given the results of a California Department of Transportation report which found that some carpool lanes were becoming congested with hybrids, reducing the incentive to carpool. Note: All 85,000 decals have been assigned.
Update: On 08/30/2011 Governor Schwarzenegger approved SB 535 to extend the current Hybrid HOV program for six months. The Hybrid HOV program will expire on 07/01/2011. SB 535 also expanded the Hybrid HOV program to allow for another 40,000 decals for electric cars, hydrogen fuel cell vehicles and plug-in hybrids. This program will begin in 01/01/2012 and expires on 01/01/2015.
State Hybrid HOV (bill): AB 1500 would extend the hybrid HOV program to expire 01/01/15. It is currently set to expire 01/01/11. Introduced 02/27/09 and referred to committee. Amended bill passed Assembly 06/03/09. Read first time in Senate and referred to Transportation and Housing committee 06/18/09. Read second time, amended, and re-referred to Committee on Appropriations 07/14/09. Moved to inactive file 09/11/09. Moved from inactive file 05/26/10, read second time, amended, and moved to third reading 05/27/10.
San Jose Free Hybrid Parking: Free parking at participating municipal off-street parking facilities, on-street meters and San Jose regional park and recreation parking lots. Your hybrid must display the Clean Air Vehicle Parking Permit, which is available for a $30 application fee. To be eligible, your vehicle must be purchased after Jan. 1, 2000, from a licensed dealership located in San Jose. If the vehicle is a Zero Emissions Vehicles (ZEV), it need not have been purchased in San Jose, but you must be a resident of San Jose. For more information and to download an application, visit their web site. The program may expire on June 30, 2010.
Port of San Diego Hybrid Parking: The agency has designated two parking spaces next to its main office on Pacific Highway for exclusive use by hybrid vehicles and plans on designating four additional spaces for hybrid vehicles at its employee parking lot.
State Hybrid HOV (bill): SB 535 would allow certain vehicles to drive in HOV lanes regardless of the number of occupants in the vehicle. These vehicles must meet California’s super ultra-low exhaust emission standard and the federal inherently low-emission evaporative emission (ILEV) standard. Or, they must be produced during the 2004 model-year or earlier and meet the California ultra-low emission vehicle standard and the ILEV standard. Vehicles that do not fall into the aforementioned categories will not be able to drive in HOV lanes without the required number of passengers after 01/01/11, the original termination date of the HOV incentive. From 2011 to 2014, the Department of Motor Vehicles will be required to issue up to 65,000 HOV exemption identifiers to vehicles that meet California's enhanced advanced technology partial zero-emission vehicle (enhanced AT PZEV) standard and have a 65 miles per gallon or greater combined fuel economy rating. Introduced 02/17/09. Passed Senate 05/21/09 and passed House Committee on Appropriations 08/20/09. Placed on inactive file on request of Assemblyman Torrico 09/10/09. The bill moved from inactive file to third reading file on 06/01/10.
Hybrid HOV Exemption (bill): SB 1374 would remove the current 85,000 cap on the number of decals available for qualified low emissions and hybrid vehicles to use the HOV lanes. It would also allow such HOV exemption decals to be made available to vehicles that have received an offset for their carbon dioxide emissions from a program certified by the State Air Resources Board, dependent on federal approval. Introduced 02/21/08 and referred to Transportation & Housing Committee. Failed to pass the committee on 4/8/08 but granted reconsideration. On 4/18/08 the bill was reintroduced to the Transportation & Housing Committee and no further action was taken.
Clean Car Discount (bill): AB 493 would provide one-time rebates and one-time surcharges on the purchase of new cars depending on each vehicle’s emissions of global warming pollution. The rebates are funded by one-time surcharges on new vehicles with higher emissions of global warming pollution. The maximum rebate or surcharge will be capped at $2,500, with the average rebate or surcharge likely to fall somewhere between $900 and $1,400. Introduced 2/21/07 and failed to pass.
Hybrid Personal Income and Corporation Tax Credit (bill): As amended, AB 505 would authorize up a personal income and corporation tax credit for the amount of tax paid or incurred by a taxpayer during the taxable year for a qualified vehicle, up to $500. A qualified vehicle is defined as a hybrid vehicle or an alternative fuel vehicle that meets California's advanced technology partial zero-emission vehicle (AT PZEV) standard or a hybrid vehicle that meets California's ultra-low emission vehicle (ULEV), super ultra-low emission vehicle (SULEV), or partial zero-emission vehicle (PZEV) standards. Introduced 02/20/07 and failed to pass.
Hybrid Truck Grants (bill): AB 1440 would require the State Air Resources Board to provide grants to medium- and heavy-duty truck manufacturers and operators to demonstrate the in-use commercial performance of hydraulic assist and hybrid electric propulsion systems in those vehicles through 01/01/11. Introduced 02/23/07 and failed to pass.
Hybrid Tax Deduction (bill): SB 308 would for taxable years beginning on and after 01/01/07 allow a $3,000 personal income tax deduction for the purchase or initial lease of a 2007 or newer model year qualified hybrid. This incentive would be repealed on 12/01/11 or when 100,000 qualified vehicles have been sold since 01/01/07. Introduced 02/16/07 and returned to Secretary of Senate pursuant to Joint Rule 56 on 02/04/2008.
Los Angeles Hybrid Free Parking (expired): Drivers of a Toyota Prius, Honda Civic Hybrid, Honda Insight, Ford Escape Hybrid, and hybrid cars with a California Clean Air Vehicle decal from the California Department of Motor vehicles can park at parking meters for free. Please note you are still subject to posted time limit restrictions. Update: On February 10, 2009, the Los Angeles City Council voted to end the free metered parking program for alternative fuel vehicles. The City of Los Angeles Department of Transportation (LADOT) will begin citing alternative fuel vehicles parked at expired parking meters starting March 1, 2009. The citation costs 48 dollars. For more details, go to the LADOT web page.
Up to $1,000 in rebates on Escape Hybrid, 0% financing in D.C. area and California (expired): From 03/16-04/06/06, Ford Motor Company offered a nationwide package of rebates and discounts that could total up to $1,000 for the Ford Escape Hybrid. Ford dealers in the Washington, D.C. area and in California were also offering 5-year 0% financing on Escape Hybrids. The financing offer could not be combined with the rebates.
Santa Barbara County Incentives for Hybrids (expired): Incentive funding ($1000) for up to ten hybrid vehicles is available for Santa Barbara Air Pollution Control District residents. Funding currently depleted. Contact Irene Salazar ISalazar@energy.state.ca.us. Responsible agency was the California Energy Commission. Program ended 03/30/04 and is no longer in effect.
Belmont City Services Perk (proposal): A draft proposal offering incentives for residents to purchase hybrid or low-emission cars is expected to go before the Belmont City Council. City Councilman Dave Warden hopes to offer a $500 credit toward city services, such as swimming lessons, construction permits for kitchen remodels, repaved driveways or building permits, to residents who buy "greener" vehicles.
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Hybrid Income Tax Credit: On 06/04/09, Governor Bill Ritter signed HB 09-1331, to revamp Colorado’s income tax credit system for energy efficient vehicles. For tax years commencing after 07/01/00, but prior to 01/01/16, any person is allowed to claim up to a $6,000 tax credit for the purchase of a hybrid vehicle, a plug-in hybrid electric vehicle or a converted plug-in hybrid electric vehicle. The law defines a converted plug-in hybrid electric vehicle as having a 75 percent increase or more in city fuel economy compared to the nonhybrid version for a minimum of 20 miles and is capable of recharging its battery from an on-board generation source and an off-board electricity source. For tax years commencing after 07/01/00, but prior to 01/01/10, the percentage of the incremental cost of the alternative fuel / hybrid technology covered by the tax credit would be determined by what emissions standard the vehicle meets (LEV, ULEV, or SULEV). For tax years commencing 01/01/10, but prior to 01/01/16, vehicles are broken into categories based on vehicle class and environmental performance that would determine the percentage of incremental cost covered by the tax credit.
Statewide Hybrid Tax Credit: Prior to 07/01/11, an income tax credit is available from the Colorado Department of Revenue for the incremental cost of purchasing an Alternative Fuel Vehicle or for the conversion of a vehicle to operate using an alternative fuel. Hybrid Electric Vehicles also qualify for this incentive. More information, including a full list of credit rates for qualifying vehicles by model and year, as well as rebate instructions and forms are available here.
State Hybrid HOV: In 2003, Colorado passed legislation that allows drivers of qualified hybrid vehicles to use the High Occupancy Vehicle lanes and High Occupancy Toll lanes with single occupants. The program will run from 05/15/08 through 09/30/09. Permits will expire at that time unless federal authorization of hybrid vehicles use of HOV and HOT lanes is extended. Qualifying vehicles must display the required HOV exemption decal and transponder. For more information and to apply for a decal and transponder, please visit the Colorado Department of Transportation web site. Act quickly as there are only 2,000 decals available.
Update: The program has been extended through 12/31/10. Permits will expire at that time unless federal authorization of hybrid vehicles use of HOV and HOT lanes is extended.
Aspen hybrid tax credit & free parking: Hybrid vehicles registered in the city of Aspen are eligible for a $100.00 rebate on license registration and are allowed to park with impunity in the city's residential and carpool zones. Owners must register the vehicle with the Parking Department. The program was started in 2003. Please note you are still subject to posted time limits.
Free Hybrid Parking: Manitou Springs offers free parking to hybrid vehicles in the two city parking lots. The free-parking offer comes three months after Manitou City Council members voted to inventory the city’s ecological footprint and do what it could to reduce greenhouse-gas emissions.
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Hybrid Sales Tax Exemption: Prior to 10/01/08, Hybrids getting at least 40 mpg are exempt from the state's 6 percent sales tax.
Hybrid Municipal Property Tax Abatement: Among its provisions, HB 7432 allows (but does not require) municipalities to abate property taxes, in an amount to be determined by the local legislative body, for hybrid motor vehicles and those with fuel efficiencies of at least 40 miles per gallon that are bought between 01/01/08 and 06/30/10. It also reestablishes the sales and use tax exemption on the sale (on or after 01/01/08 to 07/01/10) of vehicles with city or highway fuel efficiencies of at least 40 miles per gallon. Introduced as an emergency certified measure 05/31/07 and signed by the Governor 06/04/07. Several local governments in Connecticut, including West Hartford and Manchester, are considering proposals to exempt qualified vehicles from property taxes.
Free Hybrid Parking in New Haven: On 06/06/05, the city of New Haven passed a law permitting hybrid vehicles registered in New Haven free parking at metered spots within the city. The ordinance will take effect within one month and only apply to alternative fuel vehicles registered in New Haven. Owners will have to come to City Hall, 165 Church Street, to receive a decal which will be attached to the vehicle. Motorists will still need to obey posted time limits and must park in legal spots. For more information contact DSlap@Newhavenct.net.
State Hybrid HOV (bill): HB 5440 (formerly HB 5660) would allow any hybrid or alternative fuel vehicle to use HOV lanes, regardless of the number of occupants in the vehicle. Referred to the Committee on Public Safety and Security 03/23/10.
State Hybrid HOV (bill): HB 5507 would allow any hybrid passenger car or a motor vehicle which is exclusively powered by a clean alternative fuel to use HOV lanes, regardless of the number of occupants in the vehicle. Introduced 01/09 and referred to Committee on Environment. Referred to Committee on Transportation 01/26/09 and given a public hearing on 02/23/09.
State Hybrid HOV (bill): SB 558 would allow all hybrid and electric vehicles to use HOV lanes, regardless of the number of occupants in the vehicle. Introduced 01/09 and referred to Committee on Transportation. Given a public hearing 03/06/09.
Hybrid Tax Exemption (bill): SB 125 would extend the state sales taxes exemption for hybrid vehicles that achieve at least 40mpg, set to expire 10/01/2008, to 10/01/12. Introduced 02/19/08, passed the Senate 05/05/08, currently on the House calendar.
Hybrid Tax Exemption (bill): SB 262 would make the sales tax exemptions for high mileage motor vehicles and hybrid passenger cars permanent. Introduced 02/19/08 and referred to Joint Committee on Energy and Technology.
State Tax Incentive (bill): SB 598 calls for the changing of the general statutes “to provide tax incentives and credits for the purchase of alternative fuel vehicles.” Introduced and referred to Committee on Finance, Revenue and Bonding 02/06/09.
PHEV & Electric Car Sales Tax Exemption (bill): HB 5469 would exempt the sale of used electric cars from the state sales tax. Introduced 02/15/2008 and referred to committee.
PHEV Sales Tax Exemption (bill): SB 510 would exempt plugin hybrid vehicles from state sale taxes and allow for similar optional exemption from the property tax. Introduced 02/27/08 and moved to Senate calendar 05/05/2008.
Hybrid Sales Tax Exemption (bill): HB 5458 would grant a sales tax exemption to individuals purchasing hybrid vehicles with gas mileage ratings over forty miles per gallon on the highway or in the city. Referred to Joint Environment Committee 1/16/07.
Hybrid Property Tax Exemption (bill): HB 6564 would eliminate the local property tax on all hybrid vehicles purchased on or after 07/01/07 that qualify for the state sales tax exemption. Referred to Joint Environment Committee 01/22/07.
Hybrid HOV and Municipal Property Tax Abatement (bill): Among its provisions, substitute SB 1260 would allow single-passenger hybrid vehicles to drive in high occupancy vehicle (HOV) lanes. It would also extend the current sales tax exemption for hybrid vehicles to include all hybrid passenger vehicles, not just cars, that get at least 40 miles per gallon in the city or on the highway. The bill would permit municipalities to abate by ordinance, in whole or in part, personal property taxes on hybrid passenger vehicles or motor vehicles exclusively powered by a clean alternative fuel. Similar property tax and HOV lane exemptions are contained in SB 1432 and substitute SB 1374, among others. Introduced and referred to committee 02/21/07.
State Hybrid HOV (bill): HB 5782 and HB 5281 would amend the general statutes to allow a hybrid-type motor vehicle to, when carrying only the driver, to use the state's high-occupancy vehicle lanes. HB 5782 referred to Joint Transportation Committee 01/17/07. HB 5281 referred to Joint Environment Committee 01/09/07.
Stamford Property Tax Exemption: A proposed ordinance in Stamford would allow city residents to take a property tax exemption on the first $2,000 of their vehicle if it meets the specifications set forth by the city. This will result in a $60-$80 reduction in the car tax. Hybrid vehicles and vehicles achieving or 40 mpg or more qualify for the tax break. The final ordinance failed to pass the City Council in April 2008.
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"Hybrid/Hummer" Tax: Within the DMV Reform Amendment Act of 2004 and went into effect on 04/15/05. One provision exempts owners of hybrid and other alternative fuel vehicles from excise tax on their vehicle, and will reduce the vehicle registration charge, while excise tax rates for heavy passenger vehicles (over 5,000 pounds) will increase to 8 percent (from 7 percent). For more information, contact Elizabeth.Berry@dc.gov or Corey.Buffo@dc.gov.
Reduced Registration Fee: The owner of any new motor vehicle that achieves a city fuel economy rating of at least 40 mpg will pay a reduced registration fee of $36 for the first two years of the vehicle’s registration, which is half of the fee paid for a conventional vehicle ($72). After that, the owner of the vehicle will have to pay the regular registration fee.
Hybrid Taxi Income Tax credit (bill): B17-0433 would provide a $2,000 one-time business income tax credit for the purchase of a hybrid or alternative fuel vehicle to be used as a licensed taxicab in the district. It also directs the Mayor to develop a strategy to increase the number of hybrid and alternative fuel vehicles operating as licensed taxicabs in the District. Introduced 10/19/07.
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Electric Vehicles Electricity Credits: SB 153 allows retail electricity customers with one or more grid-integrated electric vehicle to be credited in kilowatt hours for energy discharged to the grid from the vehicle’s battery at the same rate the customer pays to charge the battery. Introduced 06/16/09, passed by the House and Senate 06/30/09, signed by governor 09/21/09.
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Plug-in Hybrid Tax Credit: Florida has decided to use $500,000 of federal stimulus funds to offer 100 people a supplement to the federal tax credit to convert a standard hybrid vehicle into a plug-in hybrid. Currently the only state-approved method is A123’s Hymotion conversion kits. Foreign Affairs, a luxury car dealer in West Palm Beach that is the state’s only authorized dealer for these kits. The $5,000 state rebate, plus the available $1,000 federal tax credit would cut the $10,395 cost of the kit essentially in half. Representatives at Foreign Affairs Autos reported a wait list of 60 individuals for this kit as of 11/19/09.
State Hybrid HOV: HEVs that are certified and labeled in accordance with federal regulations may be driven in HOV lanes at any time, regardless of the number of passengers in the vehicle. The vehicle must have a decal issued by the Florida Division of Motor Vehicles, obtained for a $5 fee, which must be renewed annually. More information available from the Florida Division of Motor Vehicles at email@example.com or (850) 922-9000. (Reference Florida Statutes 316.0741)
Miami Beach Hybrid Parking Discount: The Miami Beach City Commission approved a year-long pilot program that provides parking perks to hybrid owners. Starting 01/15/08 city residents who own a hybrid vehicle can get a 25 percent discount on neighborhood parking permits. Hybrid owners who live outside of the city can get a 25 percent discount on the monthly parking rate at city garages and lots. Discounted on-street parking decals, which can be used at metered spaces or city surface lots throughout Miami Beach, will also be available to hybrid owners. Finally, under the program, a select number of spaces at city owned parking garages would be set aside for hybrid vehicles.
Parkland Hybrid Reward: On 01/16/08, the City of Parkland, in North Broward, adopted the Energy Incentive Reward Program which provides a $200 one-time payment to Parkland residents and businesses who purchase a hybrid car. The application form is available here.
PHEV & Electric Car Sales Tax and Toll Exemption (bill): From 07/01/09 through 12/31/19, S 1610/H 0879 would exempt all state, county and local sales and use taxes from the purchase by a state resident or business of a highway-capable all-electric or plug-in hybrid electric vehicle (either original production or if converted) having a battery pack capacity of at least 10 50 kilowatt-hours, calculated at the battery manufacturer's 1-hour 51 discharge rate. These vehicles would also be exempt from paying all tolls on toll roads, provided the vehicles are equipped with a special SunPass transponder. Filed in the House and Senate in 02/09. Did not pass Committee on Commerce 05/02/09.
Hybrid Sales Tax Exemption (bill): SB 438 would exempt new hybrid purchases from sales tax. The sales tax that is eligible for refund shall be computed on the sales price of the alternative motor vehicle up to a maximum sales price of $15,000. Introduced 03/06/07, referred to Communications and Public Utilities, Environmental Preservation and Conservation; Finance and Tax, and General Government Appropriations Committees.
Hybrid Tax Exemptions (bill): SB 2576 exempts transactions involving the sale or lease of
hybrid vehicles and vehicles from the tax on sales,
rental, use, consumption, storage, or distribution imposed by state law. Introduced 03/02/07.
Hybrid Sales Tax Refund (bill): As introduced, HB 7123 would establish the Energy Efficient Motor Vehicle Sales Tax Refund Program to provide refund of the sales tax paid on the lesser of $15,000 or the purchase price of a new alternative motor vehicle, including a qualified new hybrid motor vehicle. The refund program would expire 07/01/10. This provision was removed before the bill’s final passage.
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State Hybrid HOV: Upon approval through either legislative action in the United States Congress or regulatory action by the United States Department of Transportation to permit hybrid vehicles with fewer than two occupants to operate in a high occupancy vehicle lane, the department shall authorize hybrid vehicles that register and receive a special license plate or decal for a $25.00 fee.
A hybrid gasoline-electric passenger vehicle or light truck is eligible for the waiver, if for any 2000 and later model, a vehicle which has received a certificate of conformity under the Clean Air Act, 42 U.S.C. Section 7401, et seq., and meets or exceeds the equivalent qualifying California low-emission vehicle standard under Section 243(e)(2) of the Clean Air Act, 42 U.S.C. Section 7583(c)(2), for that make and model year or, for any 2004 and later model, a vehicle which has received a certificate that such vehicle meets or exceeds the Bin 5 Tier II emission level established in regulations prescribed by the administrator of the Environmental Protection Agency under Section 202(i) of the Clean Air Act, 42 U.S.C. Section 7521(i), for that make and model year vehicle and which achieves a composite label fuel economy greater than or equal to 1.5 times the Model Year 2002 EPA composite class average for the same vehicle class and which is made by a manufacturer.
Contact: James Udi, Georgia Environmental Protection Division, firstname.lastname@example.org.The state DOT is still awaiting interpretation of the federal HOV waiver by the Environmental Protection agency before implementing the program..
Hybrid Income Tax Credit (Bill): H.B. 21 would provide for an income tax credit for the purchase or lease of a new hybrid vehicle. Introduced 12/14/2004 and went to 2nd readers on 2/3/05. Bill was not enacted.
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Electric/Plug-in Hybrid Parking: On 06/25/09, Governor Linda Lingle signed SB1202 into law, which requires that parking lots with at least one hundred spaces must designate one percent exclusively for electric vehicles, which includes plug-in hybrid vehicles. At least one of these spaces must be located near the building entrance and be equipped with an electric vehicle charging unit.
Renting Electric Vehicles Tax Exemption (bill): HB 2726 would exempt renters from the rental motor vehicle surcharge tax if they are renting an electric vehicle, which is defined as a motor vehicle that is propelled to a significant extent by an electric motor that draws electricity from a battery and is capable of being recharged from an external source of electricity. The committees on TRN recommended that the measure be held 02/03/10.
Hybrid HOV lanes (bill): SB 2358 would allow electric vehcles to use HOV lanes regardless of the number of occupants. Introduced 01/22/10, referred to Committees on Transportation, Energy and Environmental Protection, and Judiciary 03/03/10, recommended that the measure be deferred 03/08/10.
Hybrid and Electric Parking (bill): HB2848/SB 2927 would require all private, public, and government parking facilities available for general public use with at least 100 parking spaces to designate one percent of the parking spaces exclusively for “G-Vehicles.” G-Vehicles include electric vehicles and hybrid vehicles that achieve at least an EPA-estimated 35 miles per gallon city fuel economy rating. This would become enforced after 12/31/11. When the number of G-Vehicles in the state reaches 5,000, the designated spaces for these vehicles in parking facilities will increase to two percent. The parking spaces will continue to increase for one percent for every 5,000 G vehicles registered in the state until the percentage reaches ten percent. Introduced 01/27/10 and referred to the Committees on Energy and Environmental Protection, Transportation, and Finance.
State Hybrid HOV (bill): SB 295 would allow hybrid and other energy efficient vehicles to use high occupancy vehicle lanes without regard to the number of occupants in each vehicle. The bill defines an energy-efficient vehicle as being capable of using an alternative fuel; powered primarily through the use of an electric battery or battery pack that stores energy produced by an electric motor through regenerative braking to assist in vehicle operation; propelled by power derived from one or more cells converting chemical energy directly into electricity by combining oxygen with hydrogen fuel that is stored on board the vehicle in any form; or draws propulsion energy from onboard sources of stored energy generated from an internal combustion or heat engine using combustible fuel and a rechargeable energy storage system. Introduced on 01/23/09, passed the Committee on Energy and Environment on 02/17/09 and passed the Committee on Transportation, International and Intergovernmental Affairs on 02/25/09. Passed second reading and referred to Committee on Judiciary 03/27/09.
Electric/Plug-in Hybrid Grants, Sales Tax Exemption (bill): A grant fund for purchases of electric vehicles, which includes plug-in hybrids, for both fleet and non-fleet vehicles is presented in the following bills: SB 872, HB 1811, HB 1054, HB 489, and SB 1037. The fund would begin in 2010 with a $4,000 grant for each of the first 500 vehicles. The program would continue until 2021 with the size of the grant decreasing and the number of recipients increasing. The bills also include a sales tax exemption on the sale or lease of alternative fuel vehicles and vehicles that the EPA deems a fuel economy leader in its class and model year. All the bills were introduced in 01/09 and 02/09 and were referred to the relevant committees.
Hybrid Taxi Income Tax credit (bill): HB 1654 would provide a $2,000 tax credit for the purchase of a new or used hybrid or alternative fuel motor vehicle, placed in service after 12/31/09, and purchased on or before 12/31/2015, with an aggregate limit of no more than $20,000 per taxpayer per year. To qualify for the tax credit, the taxpayer will have to provide adequate proof of purchase of a hybrid or alternative fuel motor vehicle and the taxpayer must also be the operator of a fleet of taxicabs greater than twenty-five. The bill would apply to taxable years beginning after 12/31/09 and ending before 01/01/2016. Introduced on 01/28/09 and referred to the Committee on Energy & Environmental Protection and the Committee on Transportation.
Hybrid Tax Credit, Parking, & HOV Use (bill): HB 1486/SB 1990 provides up to a $1,500 tax credit for the purchase of a hybrid or alternative fuel motor vehicle, retroactive from 2005 through 2010; allows hybrid or alternative fuel motor vehicles to be used in high-occupancy vehicle lanes, and allows free metered parking for hybrid and alternative fuel motor vehicles. Introduced in House on 01/24/07, referred to Energy and Environment, and Finance Committees. Introduced in Senate 01/24/07, referred to Energy and Environment, Transportation and International Affairs, and Ways and Means Committees. Carried over to 2008 legislative session.
Clean Car Discount (bill): HB 1888/SB 1703 would impose a one per cent tax on the sale of passenger cars and light-duty trucks weighing more than five thousand pounds curb weight to fund a rebate program for hybrid and alternative fuel vehicle purchases. Introduced 01/24/07 in House and referred to Energy and Environment, and Finance Committees. Introduced 01/24/07 in Senate. Passed by Energy and Environment Committee 02/7/07 and referred to Economic Development and Taxation Committee. Carried over to 2008 legislative session.
Hybrid Tax Credit (bill): SB 985 would give an unspecified tax credit for the purchase of a hybrid vehicle. Introduced 01/19/07. Passed Committee on Energy and Environment 02/6/07. Referred to Economic Development and Taxation Committee. Carried over to 2008 legislative session.
Hybrid Excise Tax Exemption (bill) SB 1098 would exempt hybrids that can obtain at least 35 highway miles per gallon from the general excise tax. Introduced 01/19/07. Passed Committee on Energy and Environment 02/8/07 and referred to Economic and Taxation Committee. Carried over to 2008 legislative session.
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Hybrid Tax Credit (bill): HSB 279/SSB 1243 would provide a state tax credit on the purchase of a hybrid vehicle equal to 20 percent of the current federal tax credit for qualifying vehicles. Introduced 03/06/07 and referred to Ways and Means Committees.
Fuel Economy Tax Credits (bill): S.F. 121 would give a $500.00 tax credit on the purchase of a new automobile with an EPA-estimated city fuel economy of 30mpg or above. Bill did not pass committee 01/09/06.
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Hybrid Emissions Inspection Exemption: HB 586 exempts electric or hybrid motor vehicles from the vehicle emission inspection and maintenance program. Introduced 02/07/08 and signed by the governor 04/01/08.
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Wilmette Hybrid Sticker Fee Discount: The City of Wilmette raised its vehicle sticker fee to $75, providing a discount only to vehicles that meet the EPA’s SmartWay or SmartWay Elite criteria. Only two models sold in Illinois, the Honda Civic Hybrid and Honda Civic GX NGV, qualify for the SmartWay Elite designation and reduced fee ($25), though more cars qualify for the Smart Way designation and reduced fee ($50).
Frankfort Hybrid Sticker Fee Waiver: In 11/06, the Frankfort Village Board voted to waive the $5 registration sticker fee for hybrid vehicles.
Hybrid Use Tax Exemption (bill): HB 2668 would amend the Use Tax Act and the Retailers' Occupation Tax Act to exempt vehicles that are both hybrids and flexible fuel vehicles that have a final assembly point in the United States from taxation. The bill defines a "hybrid vehicle" as an automobile or light truck that uses a gasoline engine and an electric motor to provide power and a "flexible fuel vehicle" as an automobile or light truck that operates on either gasoline or E-85 (85 percent ethanol, 15 percent gasoline) fuel. Introduced 2/20/09 and referred to the Revenue and Finance Committee on 02/25/09. Re-referred to Rules Committee 03/13/2009.
Hybrid Use Tax Exemption (bill): HB 2667 would amend the Use Tax Act and the Retailers' Occupation Tax Act to exempt 50 percent of the selling price of vehicles that are either hybrid or flexible fuel vehicles and that have a final assembly point in the United States from taxation under the Acts. Introduced 02/20/09 and referred to the Revenue and Finance Committee on 02/25/09. Re-referred to Rules Committee 03/13/2009.
Hybrid Tax Exemption (bill): HB 0216 would amend the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act to exempt hybrid vehicles and hybrid components from taxation through 06/30/14 under the Acts. Introduced 01/20/09 and assigned to the Revenue and Finance Committee on 02/04/09. Re-referred to Rules Committee 03/13/2009. Reintroduced as HB 4777 on 01/12/10 and referred to Rules Committee 03/15/10.
Hybrid Tax Credit (bill): For the 2008-2012 tax years, SB2153 would provide a $1000 income tax credit for each taxpayer who purchases, at retail during the tax year, a hybrid vehicle or a flexible fuel vehicle. A similar bill (HB 608) would provide a $500 income tax credit for the 2008-2009 tax years. Introduced 02/14/08 and referred to committee. Session adjourned 01/13/2009 with no action taken on the bill.
Hybrid Tax Exemption (bill): Beginning on the effective date of the bill and through 06/30/13, HB 172 would exempt hybrid vehicles and hybrid vehicle components from the use, service use and service occupation tax. Introduced 01/19/07 and re-referred to Rules Committee on 03/14/2008. Session adjourned 01/13/2009 with no action taken on the bill.
Hybrid Tax Credit (bill): HB 608 would for tax years ending on or after 12/31/08 through tax years ending on or before 12/30/09, create a $500 income tax credit for each taxpayer who purchases, at retail during the tax year, a hybrid vehicle or a flexible fuel vehicle. Introduced 02/02/07 and referred to Revenue Committee. Session adjourned 01/13/2009 with no action taken on the bill.
State Tax Credit for Hybrids (bill): HB 4163 would grant a $500 state tax credit for hybrid vehicles in tax years 2007 and 2008. Referred to Rules Committee on 10/27/05. Motion Filed to Discharge Committee 04/21/06. Did not pass at end of legislative session.
Tax Credit in Governor's Budget (bill): Governor Blagojevich proposed a $500 tax credit for buyers who purchase highly fuel efficient automobiles in his 2006 budget request. Vehicles must meet a standard of 35 miles per gallon for gas or diesel vehicles and 25 mpg for flexible-fuel vehicles. Qualifying hybrids include Toyota Prius, Honda Insight, Honda Civic Hybrid, and Ford Escape Hybrid (front-wheel drive).Recommendation did not become law in 2006.
Hybrid Vehicle Rebate (expired): Illinois pledged $2 million to its new "Green Rewards" program which offered $1,000 rebates to Illinois residents who purchased hybrid or other energy-efficient vehicle. To get a rebate, buyers had to secure a car loan from a participating bank or credit union for a new hybrid vehicle or an eligible electric or fuel cell vehicle. Purchasers received one rebate per vehicle, allowing municipalities or other entities to receive additional cash back when acquiring fuel-efficient fleets. To fund the program, state funds were deposited at local banks and credit unions at a below-market interest rate. The money that those institutions saved in interest was passed to consumers in the form of $1,000 rebates at the time of purchase. There were no income or price restrictions for this rebate.
The hybrids eligible for the rebate were:
Ford Escape (2WD and 4WD)
Mercury Mariner (2WD and 4WD)
GMC Sierra (2WD and 4WD)
Chevy Silverado (2WD and 4WD)
Saturn Aura Greenline
Saturn Vue Greenline
Honda Insight CVT
Toyota Highlander (2WD and 4WD)
Lexus Rx400h (2WD and 4WD)
Lexus GS 450h
Mazda Tribute (2WD and 4WD)
Compressed natural gas vehicles, hydrogen fuel cell and battery-electric vehicles were also eligible. This program has expired.
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Hybrid Tax Credit (bill): HB 1594 would provide a $2500 tax credit on the purchase of a hybrid vehicle. Effective 01/01/10. Introduced 01/16/09 and referred to Committee on Ways and Means.
Hybrid Tax Credit (bill): HB 1450 would provide a 50 percent sales and use tax exemption for the purchase or lease of a new clean car fuel vehicle if purchased from 07//01/09 – 06/30/10. The bill defines a clean car vehicle as either a hybrid vehicle, alternative fuel vehicle or electric vehicle. Read for the first time and referred to the Committee on Commerce, Energy, Technology and Utilities 01/13/2009.
Hybrid Tax Credit (bill): HB 1451 would provide a $750 tax credit on the purchase or lease of a new clean car fuel vehicle if purchased from 01/07/09-06/30/10. The bill defines a clean car vehicle as either a hybrid vehicle, alternative fuel vehicle or electric vehicle. Read for the first time and referred to Committee on Commerce, Energy, Technology and Utilities 01/13/2009.
Hybrid Tax Deduction (bill): HB 1370 would provide a one-time $1,500 tax deduction on hybrid vehicles, alternative fuel vehicles, and electric vehicles. Introduced 01/16/07 and referred to Ways and Means Committee.
Hybrid Tax Credit (bill): As introduced, H.B. 1332 would have provided an income tax deduction equal to the lesser of $1,000 or $85 per month for each month the taxpayer owns a hybrid vehicle. Passed the House 02/02/06, but amended to not include the hybrid incentive provisions.
Hybrid Tax Credit Proposal (bill): In 09/06, Indiana House Republicans presented a "homegrown" energy plan that included a proposal for a one-time $1,000 tax credit for hybrid vehicle purchases.
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Hybrid Tax Credit (bill): For taxable years 2007 and 2008, HB 2222 would establish a $2,500 refundable state income tax credit for the purchase of a hybrid vehicle. The tax credit would be capped at $2.5 million per fiscal year. Introduced and referred to Committee on Energy and Utilities 01/25/07. Committee hearing on 2/6/07. A summary of the hearing can be found here. Legislation did not pass.
Hybrid Tax Credit (bill): SB 140 would provide up to a $750 tax credit for a hybrid vehicle or gasoline vehicle that gets better than 40 miles per gallon. Introduced 1/22/2007 and referred to Assessment and Taxation Committee. Hearing held 2/13/2007. A summary of the hearing can be found here. Legislation did not pass.
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State hybrid tax credit (bill): HB 113 would create a state tax credit of $500 for the purchase of a new hybrid vehicle of model year 2007 or later. Introduced 1/2/07 and referred to Appropriations and Revenue Committee.
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State Tax Credit: On 07/09/09, Governor Bobby Jindal signed HB 110 into law, which provides a state income tax credit worth 50 percent of the cost of converting a vehicle to operate on an alternative fuel or to become a hybrid. If the technology is installed by the vehicle’s manufacturer or if one elects not to determine the exact cost of converting a vehicle, the tax credit will be worth the lesser of 10 percent of the vehicle cost or $3,000.
State Tax Credit (no longer in effect, replaced by above tax credit): The Louisiana Department of Natural Resources offered a state income tax credit worth 20 percent of the cost of converting a vehicle to operate on an alternative fuel, and 20 percent of the incremental cost of purchasing an Original Equipment Manufacturer (OEM) alternative fuel vehicle (AFV). For the purchase of an OEM AFV, the tax credit could not exceed the lesser of 2 percent of the total cost of the vehicle or $1,500. Only those vehicles registered in Louisiana can receive the tax credit. For more information, please contact the Louisiana Department of Natural Resources at (225) 342-1399 or the Louisiana Department of Revenue at (225) 219-0102, option 2. (Reference Revised Statutes (RS) S47:38 and S47:287.757). The Louisiana department of revenue concluded that "The cost of equipment involved in converting to a hybrid vehicle or installed by a manufacturer of hybrid vehicles can be used to compute this credit." Note: The Revenue Ruling No. 02-019 November 8, 2002 established the department's position on allowing hybrids vehicles to receive this credit. However, a Revenue Ruling does not have the force and effect of law and is not binding on the public. It is a statement of the department's position and is binding on the department until superseded or modified by a subsequent change in statute, regulation, declaratory ruling, or court decision.
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Hybrid Parking: Boston Logan airport offers 160 prime parking spots for hybrid vehicles. Most of the spots are on the sixth floor of the central parking garage. Same rates apply.
Hybrid HOV (bill): S 1920 would allow hybrid and alternative fuel vehicles in HOV-designated highway lanes. Filed 01/13/09.
Hybrid HOV (bill): S 2062 would allow hybrid vehicles that meet the Ultra Low Emission Vehicle emissions rating access to HOV lanes regardless of number of passengers. Introduced 1/10/07 and referred to Transportation Committee. Accompanied a study order for Joint Committee on Transportation 04/29/08.
Hybrid Sales Tax Exemption (bill): H 3044 would exempt from sales tax the sale of hybrid electric vehicles on Earth Day. Introduced 01/11/07 and referred to committee. Accompanied a study order for Committee on Revenue 03/27/08.
Hybrid Sales Tax Exemption (bill): H 2813 would exempt the purchase of hybrid vehicles from sales tax. Introduced 01/20/09 and referred to the Joint Committee on Revenue.
Hybrid HOV (bill): H 928 would allow the operation of hybrid vehicles in HOV lanes, regardless of the number of passengers. Introduced 01/11/07 and referred to committee. Accompanied a study order for Committee on Transportation 03/31/08.
Hybrid Excise Tax Exemption (bill): H 3067 would reduce the excise tax rate imposed upon the sale of any qualified electric or hybrid vehicle to zero percent. It would also set the excise tax rate to 2 percent for the sale of any new passenger vehicle with a fuel efficiency rating of 30 mpg or higher for city driving and 35 mpg or higher for highway. The rate for all other new passenger vehicles would be five percent. A similar bill, H 3899, would reduce the current excise tax rate by half for the purchase of hybrid vehicles. Both bills were introduced 01/11/07 and referred to committee. Accompanied a study order for Committee on Revenue 03/27/08.
Hybrid Excise Tax Exemption (bill): Among its provisions, S 1772 would exempt from the excise tax the sale and the storage, use or other consumption, prior to 07/01/08, of a qualified new hybrid vehicle or a vehicle exclusively powered by a clean alternative fuel. Introduced 01/10/07 and referred to committee. Failed to pass committee 04/30/07. Reintroduced as S 1318 01/20/09 and referred to the Joint Committee on Revenue. Public Hearing held on 04/15/09.
Hybrid Emission Inspection Exemption (bill): S 1409 would exempt from the state emissions and maintenance inspection programs qualified hybrid motor vehicles with an EPA rating of 50 mpg during city fuel economy tests unless remote sensing devices indicate the hybrid vehicle may not meet current emissions standards. Introduced 01/10/07 and referred to Committee on Public Safety and Homeland Security. Reported favorably by committee and referred to Committee on Ways and Means 03/31/08. No further action taken 01/06/09.
Williamstown Fuel Efficient Motor Vehicle Grant Program (expired): The town of Williamstown, Massachusetts launched a program which offers owners of 2003-2007 model hybrids and other fuel-efficient vehicles registered in the town a reimbursement grant of up to 75 percent of the state motor vehicle excise tax paid. For vehicles that have an EPA-rated fuel economy of at least 50 miles per gallon (city), owners can get up to 75 percent of the excise tax due in fiscal year 2007. Owners of vehicles with an EPA-rated fuel economy of at least 30 miles per gallon (city) can apply for a reimbursement grant of 50 percent of the state motor vehicle excise tax paid.
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Baltimore Monthly Parking Discount: Since 10/31/05, the city of Baltimore has offered discounted parking for hybrid vehicles at 15 locations around the city. Initially, Baltimore will cap participation at 200 vehicles, and the program will apply only to monthly, contract parking. Eligible models will be the Toyota Prius, the Honda Insight and the Honda Civic Hybrid. Owners can apply for a decal that will let them park in specially designated spots in the city's garages. A set number of first-floor spots will be designated in each garage for hybrids and a corresponding number of decals will be issued for that garage. Waiting lists will be used if more car owners are interested in taking part. Baltimore is also considering reduced metered parking charges for hybrids.
||99 S. Howard St.
||15 Guilford Ave.
||805 S. Caroline St.
|Fleet & Eden
||500 S. Eden St.
||15 W.Franklin St.
||510 E. Lexington St.
||500 S. Central Ave.
||402 Key Highway
||221 N. Pica St.
||405 W. Lombard St.
||1511 N. Charles St.
||11 S. Eutaw St.
||St. Paul Street
||210 St. Paul Place
||414 Walter St.
||40 E. West St.
Tax Credit For Electric Vehicles: HB469/SB281 creates a tax credit for the purchase of qualified plug-in electric vehicles, not exceed $2,000. The credit is limited to one vehicle per individual. The bill was signed into law by Governor Martin O’Malley-Brown 05/20/10. The act will take effect 10/01/10 and expires 06/30/10.
Plug-in Hybrid HOV: HB 674/SB602 authorizes plug-in vehicles with a state-administered permit to use HOV lanes regardless of the number of occupants. The state may charge no more than $20 for a permit. The bill was signed into law by Governor Martin O’Malley-Brown 05/20/10. The bill will take effect 10/01/10 and expires on 09/30/13.
Electric Vehicle Tax Credit against Excise Tax (bill): HB 891 would repeal an older, obsolete credit against the motor vehicle excise tax for qualified hybrid and electric vehicles with a credit against the excise tax for certain qualified electric vehicles, which are “powered primarily by an electric motor drawing current from rechargeable batteries, fuel cells, or other portable sources of electrical current, the original use of which commences with the taxpayer, and which is acquired for use by the taxpayer and not for resale.” The credit equals 100 percent of the excise tax imposed on the vehicle, but it is capped at $2,000. If passed, the act shall be put into effect 07/01/10. First reading in Committee on Ways and Means 02/12/09. Given public hearing 03/11/09.
Vehicle Emission Tests Exemption Law: HB 61 exempts qualified hybrid electric vehicles that achieve a city fuel economy rating of at least 50 mpg from motor vehicle emissions testing and inspection requirements. Introduced 01/21/2003 and enacted. This exemption was extended by HB 367 in 2005 and by HB 131/SB 103 in 2007. The current law exempts qualified vehicles from such test until 09/30/12. After that date, a qualified hybrid vehicle is not required to submit to an emissions test and inspection until 3 years after the date when the vehicle was first registered in the state. The only qualified vehicles are the Gen 1. Honda Insight and the Toyota Prius manufactured prior to the 2008 model year. For more information, visit Maryland’s Motor Vehicle Administration’s web page.
Hybrid Sales Tax Credit (bill): HB 338 would provide a $250 excise tax credit for the purchase of a new automobile that has a fuel economy rating of greater than 45 miles per gallon and weighs 3,700 pounds or less; or has a fuel economy rating greater than 30 miles per gallon for an automobile with a weight of more than 3,700 pounds. According to www.fueleconomy.gov, the vehicles that meet the requirements are the Toyota Prius, Mazda Tribute Hybrid, Ford Escape Hybrid and Mercury Mariner Hybrid. The tax credit would not apply to an automobile titled on or after July 1, 2012. It also subjects new vehicles with fuel economy ratings of 15 mpg or less to a $250 fuel efficiency surcharge. Introduced 01/25/2008 and referred to committee.
Hybrid Excise Tax Credit (bill): SB 771 provides a credit on the excise tax for a hybrid vehicle of up to $1,000 depending on the percentage of total power the battery system of the vehicle provides. Introduced 02/14/07 and referred to Budget and Taxation Committee. Hearing held 03/14/07.
Hybrid Excise Tax Exemption (bill): HB 124 provides a 100 percent exemption on the excise tax for purchase of a vehicle that gets 60 miles per gallon or more. A 50 percent reduction in excise tax would be available for vehicles rating 30-59 miles per gallon. Introduced 01/24/07 and referred to Ways and Means Committee. Hearing held 02/07/07.
Hybrid Tax Credit (bill): SB 295/SB 776 provides a tax credit for a hybrid vehicle of up to $2,000 (SB 295) or $4,000 (SB 776) depending on the percentage of total power the battery system of the vehicle provides. SB 295 introduced 01/31/07, SB 776 introduced 02/14/07, both referred to Budget and Taxation Committee. Hearing held on both bills on 02/28/07.
Hybrid State Tax Credits (expired): The Maryland Clean Energy Incentive Act, effective 07/01/00 through 07/01/04, provided tax credits against the 5 percent vehicle excise tax, up to $2,000 for EVs and up to $1,000 for qualifying HEVs for model year 2000 and later. The credit values for HEVs vary depending on the amount of rechargeable energy and regenerative braking utilized. Credits range from $250 to $1,000. Though available CEIA tax credits or rebates expired 06/30/04, you still may be able to receive a tax rebate on products covered by the Maryland Clean Energy Incentive Act, if purchased within the dates of the Act. For more information, contact Michael Li of the Maryland Energy Administration at (800) 72-ENERGY, or via email at email@example.com. (Reference Annotated Code of Maryland, Section 13-815 of the Transportation Article). Note: this program expired in 2004.
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Hybrid Sales and Excise Tax Exemption (bill): HB 1/LD 974(formerly HB 274/LD 353) would exempt from tax the sale or lease price of a new hybrid gasoline-electric vehicle, a fuel-cell-fueled or hydrogen-fueled vehicle or a vehicle with a highway fuel economy estimate of at least 40 miles per gallon. The bill would also exempt the excise tax from the first 3 model years of a hybrid gasoline-electric vehicle, a fuel-cell-fueled or hydrogen-fueled vehicle or a highly energy efficient vehicle that has a highway fuel economy estimate of at least 40 miles to the gallon. After the first 3 years, the rate of excise tax is the same as on other motor vehicles of the same age. Introduced and referred to Committee on Taxation 03/10/09. Failed to pass 04/09/09.
Hybrid Sales Tax Credit (bill): LD 2 would give a 50 percent sales tax credit for a hybrid or other advanced technology vehicle. Introduced 12/15/06. Tabled by Senate Taxation Committee 02/05/07 and failed to pass committee 06/21/07.
Hybrid Rebate Program (bill): As introduced, LD 1347 would establish a rebate program for state residents who purchase a hybrid vehicle. It directs the Maine Department of Environmental Protection to establish a formula and method for the awarding of rebates under this program. This provision was removed from the bill before passage.
Hybrid Sales Tax Credit (bill): LD 275 (HB 275 and SB 95) would exempt from the sales tax 100 percent of the sale or lease price of a new hybrid gasoline-electric, fuel-cell, or hydrogen fueled vehicle. This bill also places a 5 percent surcharge on the purchase or lease for more than one year of a vehicle that does not attain at least 27.5 miles per gallon, as found in the federal Corporate Average Fuel Economy standards. The surcharge does not apply to commercial motor vehicles. Passed the House 5/10/05. Carried over to 122nd session of the House and Senate on 06/18/05. Died in session 05/24/06.
State Partial Sales Tax Credit (Expired): Until 2006, Maine provided a partial sales tax credit of approximately $500 for hybrid cars for which there is no comparable vehicle powered by gasoline, such as the Toyota Prius and Honda Insight (Reference MRSA Title 36 §1752 and §1760-79). It also allowed a credit of approximately $300 for vehicles that have a comparable gasoline-powered model, such as the Honda Civic Hybrid. The incentive expired 12/31/05.
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Ferndale Free Hybrid Parking: The city council passed an ordinance that allows free parking at city meters for drivers of hybrids and other vehicles that average 30 miles per gallon or more in city driving. Owners of eligible automobiles must register and pay an annual fee in order to get a permit for the exemption. The exemption began 09/01/06 and was renewed in October 2007. To find out if your car qualifies, call the City Assessor at (248) 546-2372 from 8 a.m. to 5 p.m. weekdays.
Electric Vehicle Equipment Tax Credit (bill): SB 1211 would provide a $4,000 tax credit for a taxpayer who installs electric vehicle supply equipment. This bill would apply to all tax years after December 31, 2010. Introduced 03/09/10 and referred to the Committee on Finance.
Hybrid Income Tax Credit (bill): HB6028 would provide a credit for tax years that begin after December 31, 2007. A taxpayer may claim a credit equal to the cost of a hybrid vehicles purchased by the taxpayer in the tax year or $1,000, whichever is less. Introduced on 04/30/2008 and referred to committee.
Hybrid Income Tax Credit (bill): HB 4037 (previously SB1125/HB 5876) would provide a $250 income tax credit for purchase of a new, qualifying vehicle, including qualified hybrid vehicles. The tax credit can be taken for tax years 2010 to 2015. Introduced 01/22/09 and referred to Committee on Tax Policy.
Hybrid HOV (bill): HB 6611 would mandate that the state transportation department to consider allowing hybrid vehicles that use a combination of internal combustion and electrically-generated power to use the carpool lanes. Referred to Transportation committee 11/14/06.
Business Tax Credit for Fleets (bill): SB 704 would provide businesses with fleets of 25 vehicles or more a $1000.00 tax credit for purchase or lease of an alternative energy vehicle that by the definition of the Michigan Next Energy Authority Act (PA 593, 2002) includes hybrid electric vehicles. Referred to Committee on Technology and Energy 8/31/2005.
Use Tax Exemption (bill): HB 5086 would exempt an alternative energy vehicle that by the definition of the Michigan Next Energy Authority Act (PA 593, 2002) includes hybrid electric vehicles from the Michigan use tax from September 30 2006 to September 30 2008. Referred to Committee on Tax Policy 8/10/2005.
Sales Tax Deduction (bill): HB 5223 would allow those purchasing an alternative energy vehicle that by the definition of the Michigan Next Energy Authority Act (PA 593, 2002) includes hybrid electric vehicles to compute sales tax based not on the price of that vehicle, but instead on a comparable vehicle powered only by motor fuel. Referred to Committee on Tax Policy 9/27/2005.
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Hybrid HOV and Toll Exemption (bill): HF 1956 would allow a single-occupant, hybrid vehicle to use any high-occupancy vehicle lane and be exempt from paying tolls, other than at toll bridges, on the trunk highway system. Decals identifying the vehicle as a hybrid would cost $15. The program would expire 06/30/11. Introduced and referred to Transportation and Transit Policy and Oversight Division 03/19/09.
Hybrid HOV and Dynamic Shoulder Lane Access (bill): HF 1761 would allow a single-occupant, hybrid vehicle to use any high-occupancy vehicle lane or dynamic shoulder lane on the trunk highway system, regardless of occupancy requirements established for other vehicles. A user fee collection device required for single-occupant operators would be provided without charge. Introduced and referred to Transportation and Transit Policy and Oversight Division 03/16/09.
Hybrid HOV (bill): HF 1243 and SF 1536 would authorize single occupant hybrid vehicles to travel on high-occupancy vehicle lanes and toll collection. A decal identifying the vehicle as a hybrid for $15 would be required. SF introduced 3/10/05 and HF introduced 2/22/05. Amended and passed Senate Transportation Committee 4/4/05 (adding sunset provision in 2007) and House Transportation Committee 4/6/05. Passed by Senate 5/23/05. Received by House 3/1/06. Did not become law in 84th legislative session.
Sales Tax Exemption (bill): HF 1171 and SF 1227 would exempt certain hybrids from motor vehicle sales tax. The bill also defines fuel-efficient vehicles by weight class and mileage ratings. HF introduced on 2/21/05 and SF introduced 2/24/05. Did not become law in 84th legislative session.
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Hybrid Income Tax Deduction (bill): For all tax years beginning on or after 01/01/2010, HB 31/SB 430/SB 163/SB 98 (previously HB 1326) would allow an individual income tax deduction for the lesser of $2,000 or 10 percent of the purchase price of a new qualified hybrid vehicle manufactured in the United States. The provision would expire 6 years from the effective date. HB 1326 was introduced on 01/09/08, passed the House on 03/31/08, but did not pass the Senate during the 2008 legislative session. HB 31 was introduced 12/01/08 and passed the House 03/05/09. SB 430 was first read on 02/23/08 and referred to the Agriculture, Food Production and Outdoor Resources Committee. Passed committee 04/08/09. SB 163 was introduced 01/08/09 and referred to Senate Governmental Accountability and Fiscal Oversight Committee. SB 98 was introduced 01/07/09 and referred to the Senate Governmental Accountability and Fiscal Oversight Committee.
Hybrid Income Tax Deduction (bill): SB 749/HB 2274, which is similar to prior bills: SS/SCS/HCS/HB 1092 (2006), Senate Bill 842 (2006), and Senate Bill 40 (2007), would allow an individual income tax deduction for the lesser of $1,500 or 10 percent of the purchase price of a qualified hybrid vehicle for the tax year in which the hybrid was purchased, starting on 01/01/09. Introduced 01/09/08 and passed the House 03/31/08. Introduced in the Senate and referred to committee 04/03/08.
Hybrid Tax Credit (bill): SB 40/HB 53 includes a provision granting a tax credit for the lesser of $1,500 or 10 percent of a vehicle purchase price to qualifying hybrid vehicles. This credit would have a sunset provision of six years after date enacted. HB 53 is exclusively the hybrid tax credit, while SB 40 includes numerous other alternative fuel infrastructure and vehicle fueling and purchase tax credits. SB 40/HB 53 introduced 01/03/07. SB 40 passed Ways and Means Committee 03/01/07 and reported to Senate Formal Calendar for Perfection on 03/12/07. HB 53 passed Special Committee on Energy and Environment 02/20/07 -- no floor action scheduled to date.
State Hybrid Income Tax Deduction (bill): HB 1092 authorizes an individual income tax deduction, for tax years beginning on or after 01/01/06, for a qualified hybrid vehicle that is powered by a combination of an electric motor and gasoline engine. The deduction is limited to the lesser of 10 percent of the purchase price of the vehicle or $1,500. The provisions of the bill will expire six years from the effective date. Passed House 04/20/06. Passed Senate Committee 05/10/06 and placed on the Senate informal calendar 05/11/06. Was not voted on by Senate in 2006 session.
Hybrid Tax Credit (bill): SB 1023 would create a hybrid vehicle tax credit for taxpayers who purchase a hybrid vehicle. The credits are not refundable and are available on a first come first serve basis and must be filed by the individual within six months of purchasing the vehicle. The act sets a limit of five hundred dollars for each individual applying for such credits and in each fiscal year, the aggregate amount of all such credits shall not exceed fifty thousand dollars. Hearing Conducted Senate Commerce, Energy and the Environment Committee 3/28/06. Was not voted on in 2006 session.
Alternative Fuel and Alternative
Fuel Vehicle Rebates (bill): HB 798 would establish rebates for hybrid and alternative fuel vehicles. For vehicles weighing less than 8,500 lb gross weight, buyers are eligible for up to ten percent of the incremental cost for a hybrid vehicle, with a maximum of five hundred dollars per vehicle or if the hybrid has no comparable conventional model on which to base the incremental cost calculations, up to ten percent of the total purchase price with a maximum of one thousand dollars per vehicle. For vehicles weighing more than 8,500 lbs gross weight, buyers are eligible for up to fifty percent of the incremental cost for a bi-fuel, flex-fuel, or hybrid vehicle, with a maximum of ten thousand dollars per vehicle or if the hybrid has no comparable conventional model on which to base the incremental cost calculations, up to ten percent of the total purchase price with a maximum of ten thousand per vehicle. Public hearing held 04/14/2005, in Agriculture Committee. Was not voted on in 2005 legislative session.
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Hybrid Income Tax Credit (bill): SB 3185 would provide an income tax credit for taxpayers who purchase new hybrid electric vehicles or electric vehicles. The credit would be limited to the lesser of $1,500 or 2% the total cost of the vehicle. Introduced 02/23/10 and failed to pass committee 02/24/10.
Hybrid Tax Credit (bill): HB 342/1731 would grant a $2,000 state tax credit for the purchase of a new hybrid vehicle that meets federal low emission vehicle standards. Introduced 1/3/07. Did not pass Ways and Means Committee 2/21/07.
Hybrid Ad Valorem Tax Exemption (bill): SB 2502 would grant a full ad valorem tax exemption on the purchase of a new hybrid vehicle that meets federal low emission vehicle standards. Introduced 1/10/07. Did not pass Committee 2/21/07.
Matching Federal Tax Credit (bill): HB 1644 states that any taxpayer who purchases a new hybrid electric vehicle without the intent to resell the vehicle and who does not resell the vehicle within five years from the date of purchase shall be entitled to a credit against the taxes imposed by this chapter in an amount equal to the amount established by federal law. Passed the House 02/21/06. Passed the Senate 03/14/06. Did not pass Conference Committee 03/27/06.
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Special Hybrid Parking at the Bozeman Public Library: The new Bozeman Public Library has reserved some of its prime parking spaces for hybrid and carpool vehicles. The library is seeking Leadership in Energy and Environmental Design (LEED) certification for its new building, which has incorporated other sustainable building design and construction concepts.
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Income Tax Credit for Fuel Efficient Vehicles (bill): HB 1597 would allow a taxpayer who purchases a fuel-efficient vehicle, defined as achieving an EPA highway rating of at least 50 miles per gallon, to receive a tax credit worth 6 percent of the purchase price of the vehicle. Introduced 05/05/09 and referred to the Committee on Finance 06/03/09.
Plug-in Hybrid/Alternative Fuel Vehicle Tax Credit (bill): SB 1066/HB 906 would allow a tax credit to taxpayers who purchase an alternative motor fuel vehicle or a plug-in electric vehicle equal to $2,000. Would be effective for taxes imposed for taxable years beginning after 01/01/10. Introduced 03/26/09 and referred to Committee on Finance 03/31/09.
“Cash for Clunkers” Financial Assistance (bill): HB 1207 would allow a qualified vehicle owner to apply for a financial assistance voucher towards the purchase of an environmentally-friendly vehicle by trading in an older vehicle. The vehicle owner must have a family income less than 300 percent of the current federal poverty level. The retiring vehicle must be gasoline powered and a 1995 model year or older. The replacement vehicle must at least meet the federal Tier 2, Bin 5 emissions level. The voucher would be a minimum of $1,000 for the purchase of a qualified vehicle from the current model year or three previous model years. The voucher would be a minimum of $1,500 for the purchase of a hybrid-electric vehicle. Passed first reading and referred to the Committee on Environment and Natural Resources 04/08/09.
Hybrid Tax Credit: SB 1576 (and SB 1581) would allow those who purchase or lease a motor vehicle with a hybrid propulsion system that operates on both electricity and a petroleum‑based motor fuel a $2000 state tax credit. Introduced 05/17/06 and referred to Finance Committee. Was not acted upon in 2005-2006 legislative session.
Alternative Fuel Vehicle Tax Credit (bill): SB 1015 and HB 1766 would establish a tax credit for alternative vehicles. A taxpayer that purchases or leases a new alternative fuel vehicle or a hybrid electric vehicle would be allowed a credit in the amount of $2,000. In order to be eligible for the credit allowed by this section, the vehicle must have a gross vehicle weight of less than 10,000 pounds and must be registered in this State. The credit that would be allowed under this section is allowed only to the first individual to take title to the motor vehicle other than for resale. Introduced on 03/23/05 and referred to Senate Finance Committee on 03/24/05 and House Finance Committee 05/12/05. Was not acted upon in 2005-2006 legislative session.
Mobile Source Emissions Reduction Program (bill): SB 1038 would establish this program that provides grants efforts that reduce mobile emissions such as alternative fueled vehicles, hybrid electric vehicles, truck stop electrification, and installation of oxidation catalysts and particulate matter traps on diesel vehicles. These grants will be funded by a surcharge on registration fees of motor vehicles that undergo emission testing. The surcharge will be determined by the amount of emissions the motor vehicle emits: more emission, the larger the tax. H.B. 1595 would establish a similar mobile source emissions reduction program funded by a surcharge on vehicle registration based on the EPA Green Vehicles Ratings Guide. Sent to Senate Agriculture/Environment/Natural Resources Committee on 03/24/05. Referred to House Finance Committee 05/05/05. Was not acted upon in 2005-2006 legislative session.
Advanced Vehicles Research Center Tax Credit (bill): SB 684 and HB 625 would establish a facility primarily used to conduct transportation research, development, and testing on vehicles utilizing advanced technologies, including hybrid and multifuel systems, hydrogen and fuel cells, and nonfossil fuel technology. A taxpayer that contributes cash or property to an advanced vehicle research entity for construction or operation of an advanced vehicle research center that is located in an enterprise tier one area at the time of the contribution is allowed a credit equal to the value of the contribution. Referred to Senate Finance Committee on 03/21/05 and House Finance Committee on 03/14/05. Was not acted upon in 2005-2006 legislative session.
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Renewable Energy Development Commission And Hybrid Tax Credit (bill): S.B. 2229 would entitle an individual taxpayer to a credit against tax liability determined of up to $1,500 of the taxpayer's direct costs incurred after 12/31/04, for the purchase of hydrogen-powered fuel cells or hybrid vehicles. To qualify for the tax credit, the hydrogen fuel cell must be powered from a renewable energy source. Failed to pass Senate 02/07/05.
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New Jersey Turnpike Hybrid HOV: Governor Jon S. Corzine and The New Jersey Turnpike Authority announced on 04/27/06 that the New Jersey Turnpike Authority will be allowing Hybrid vehicles to travel in the Turnpike’s High Occupancy Vehicle (HOV) lanes. HOV lanes are located on the Turnpike north- and south-bound between Interchange 11 in Woodbridge and Interchange 14 in Newark and operate on weekdays from 6 a.m. to 9 a.m. northbound and 4 p.m. to 7 p.m. southbound. Vehicles eligible for the exemption include the Ford Escape Hybrid, Mazda Tribute Hybrid, Toyota Prius, Toyota Highlander Hybrid, Honda Insight, Honda Civic Hybrid, Honda Accord Hybrid, and Lexus RX 400h. More information is available on the New Jersey Turnpike website.
Electric Vehicles Charging Station Property Tax Exemption (bill): SB 987 would allow a residential electric vehicle charging system to be exempt from taxation as real property. Those with residential charging systems may apply for certification. Introduced 02/04/10 and referred to Senate Budget and Appropriations Committee 05/13/10.
Sales Tax Exemption (bill): A 4125/S 2918 would exempt hybrid vehicles that achieve at least 35 miles per gallon from the state sales tax for two years if the sales price is $40,000 or less. If the sales price is greater than $40,000, only the first $40,000 is exempt from the sales tax. A 4125 was introduced and referred to the Environment and Solid Waste Committee 06/22/09. S 2918 was introduced and referred to the Economic Growth Committee on 06/15/2009. Reintroduced as A 1826/S 756 1/12/10. Reviewed by Sales Tax Review Commission and recommended to not enact 03/24/10.
Sales Tax Exemption (bill): S 1550/A 2729 would exempt from the sales tax all non-diesel vehicles that obtain a combined fuel economy of 35 mpg or more. Reintroduction of S 2074/AB 3193 from 2006 session. Introduced 04/07/08 and referred to committee. Reintroduced 01/12/10 as A 1253/S 1322. Reviewed by Sales Tax Review Commission and recommended to not enact 03/24/10.
Plugin Hybrid Sales Tax Exemption (bill): S 1617 would exempt from the sales tax certain labor and materials to convert a traditional vehicle into a plugin hybrid vehicle. Reintroduction of A 3721/S 1921 from 2006 session. Introduced in Senate on 05/05/2008 and referred to Environment Committee.
Hybrid Income and Business Tax Credit (bill): SB 749 provides a $2,000 credit against gross income tax and the corporation business tax (CBT)for the purchase of qualified hybrid vehicles registered in the state. Reintroduction of SB 1920 from 2004 session. Introduced 01/10/06 and reviewed by the Sales Tax Review Commission on 06/28/07. Recommended to not enact.
Corporate Business Tax Credit (bill): AB 1678 is a reintroduction of bills AB 417 and SB 771. It would authorize a corporate business tax credit for the purchase of alternative fuel vehicles or technology equal to 15 percent of the purchase price. Currently in Assembly, Senate Committees. Expired in committee, not enacted.
State Purchase Requirement (bill): AB 3116 would require the state to purchase only vehicles certified as low emission vehicles or alternative fuel vehicles, provided such vehicles exist. Would phase-in a requirement that over a 5-year period all state purchased vehicles be zero emission vehicles. Expired in committee, not enacted.
Sales Tax Exemption (bill): AB 2186; SB 791 would provide a sales tax exemption for the purchase of a super ultra low emission vehicle, a partial zero emission vehicle or a zero emission vehicle certified under Phase II of California's Low Emission Vehicle program, provided the vehicle meets certain fuel efficiency ratings. Currently in Assembly, Senate Committees. Expired in committee, not enacted.
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Hybrid Tax Exemption (bill): HB 827 would grant a one-time motor vehicle excise tax exemption for certain hybrid vehicles. If the vehicle’s gross vehicle weight is between 6,000 and 8,500 pounds, the rechargeable energy system must have a maximum available power of at least four percent to qualify for the exemption. If the vehicle’s gross vehicle weight is between 8,500 and 10,000 pounds, the rechargeable energy system must have a maximum available power of at least ten percent to qualify for the exemption. Introduced 02/19/09 and referred to committee. Substituted and passed by the Taxation and Revenue Committee. Action postponed indefinitely.
Hybrid Tax Exemption (bill): HB 89 would extend the hybrid tax exemption to 2012. The sales of gasoline-electric hybrid vehicles with a United States EPA fuel economy rating of at least 27.5 miles per gallon are eligible for a one-time exemption from the 3 percent motor vehicle excise tax. Exemption is only good on the sale of new vehicles. Introduced 01/29/09, passed the House 03/10/09 and referred to Senate Finance Committee. Action postponed indefinitely.
State Hybrid Excise Tax Exemption: From 07/01/04 through 06/30/09, HEVs with an EPA fuel economy rating of at least 27.5 miles per gallon are eligible for a one-time exemption from the motor vehicle excise tax at the time of the issuance of the original certificate of title for the vehicle. (Reference Senate Bill (SB) 86, 2004 and New Mexico Statutes (NMSA) 1978 7-14-6).
Hybrid Free Parking in Albuquerque: Beginning 03/31/05, a new ordinance allows any hybrid vehicle to park free at any city meter for the duration of that meter. The vehicle must be registered with the City's parking office, located in Room 510 Plaza Del Sol. An identification sticker will be given to the operator, who will then place the sticker on the left rear window of the vehicle. Please be aware, this doesn't mean hybrid vehicles can stay parked at a meter all day. The free parking is only for the duration of the meter where the vehicle is parked. Hybrid vehicles with stickers that are parked longer than the allotted time will be cited. For more information, call The City of Albuquerque's parking office at 505-924-3950. Contact Deborah James: Djames@cabq.gov or (505) 768-3036
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Hybrid Taxi Use Extension: On 05/26/09, Governor Jim Gibbons signed SB 9 into law, which allows for a hybrid electric vehicle to be operated as a taxicab for an extra 24 months beyond the existing limits. Prior to the new law, a vehicle could be operated as a taxicab for 67 months if acquired as a new vehicle or 55 months if acquired as a used vehicle with less than 30,000 miles registered by the odometer.
Hybrid Emissions Inspection Exemption: SB 161 exempts hybrid electric vehicles that are 5 years old or less from the emissions program currently governing Clark and Washoe Counties. Introduced 02/26/07. Approved by the Governor 05/31/07.
Registration and License Fee Exemption (bill): SB 241 would exempt the purchaser or long-term lessee of a hybrid vehicle from the initial license plate, title and registration fees charged by the Department of Motor Vehicles. Introduced 03/08/07 and referred to committee.
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"Clean Pass HOV" Benefit for Hybrids: On 03/01/06, the Long Island Expressway's HOV lanes' occupancy requirement will be waived for qualifying passenger vehicles meeting strict emissions standards, and having a highway fuel economy average of at least 45 miles per gallon. Registered owners of eligible vehicles can apply to the Department of Motor Vehicles to participate in the Clean Pass initiative. Applications will be taken over the phone, by calling the State Department of Motor Vehicles toll free (800) 697-0558. Upon application approval, DMV will mail stickers with instructions to registered vehicle owners.
Hybrid free parking in Westchester: Since January 2006, hybrid, electric and fuel efficient (35 average mpg) vehicle owners with a monthly permit have been allowed to park for free at two county-owned commuter lots. The cost of a monthly permit is usually $75.00. Parks Commissioner Joe Stout said the county has about 1,100 commuter spaces available at two lots — about 200 of them on Central Avenue in White Plains at the Westchester County Center and the other 900 on Fisher Avenue in North White Plains, near the train station. The program is dated to expire at the end of 2009. Demand for permits has exceeded the number of spaces available so currently they are not issuing any new permits. New permit applicants will be placed on the waiting list and will be notified in the order in which they were received. For more information call the Parking Division at (914) 995-7582.
Hybrid Free Parking and Beach Access in Huntington: Starting Jan. 1, 2006, the Town of Huntington will allow hybrids and alternative-fuel vehicles, affixed with special “Keep Huntington Green” window stickers, free parking at town meters, free access to all Huntington beaches, and free commuter parking at any of the town’s four Long Island Rail Road stations.
Hybrid Vehicles Sales Tax Exemption (bill): A 10660 would exempt hybrid vehicles from sales and compensating use tax and apply to taxable years after 01/01/10. Introduced 04/13/10 and referred to Ways and Means Committee.
Clean Vehicles Registration Exemption (bill): A 02616 would exempt new electric vehicles and clean fuel vehicles from the fees of the first year of registration of such vehicles. Would take effect 01/01/10 and expire 01/01/14. Referred to Transportation Committee 01/21/09. Enacting clause stricken 05/04/2009.
Hybrid HOV Exemption (bill): A 8139/S 3133 (previously A 2655/A 1933/S 1234)would permit hybrid vehicles to travel in high-occupancy vehicle lanes regardless of the number of passengers in the vehicle. A 8139 was introduced and referred to the Transportation Committee on 05/05/09. S 3133 was introduced and referred to the Transportation Committee on 03/11/09. Referred to Transportation Committee again 01/06/10.
Local Authority for Hybrid Incentives (bill): A 3159 (previously A 1513) would grant Suffolk County the authority to exempt hybrid vehicles sold in the county from sales tax. Introduced 01/23/09 and referred to Ways and Means Committee. Referred to Ways and Means Committee again 01/06/10.
Hybrid Free Parking (bill): A 1081 (previously A 3744) would create a state pilot program to give discounted or free parking for Zero Emission Vehicles, Super Low Emission Vehicles, and hybrid vehicles, as well as give the state department of transportation the authority to establish uniform guidelines for localities wishing to institute such programs. Introduced 01/07/09 and referred to Transportation Committee. Referred to Transportation Committee again 01/06/10.
Hybrid Tax Credit (bill): S 1120 would include qualified hybrid vehicles within the alternative fuels income tax credit. The size of the credit would be determined by the percentage improvement in fuel economy over the baseline model in its class. The credit would equal $500 if the fuel economy improvement is between 10 and 20 percent, $1,000 if the fuel economy improvement is between 20 and 40 percent, $1,500 if the fuel economy improvement is between 40 and 60 percent, $2,000 if the fuel economy improvement is between 60 and 80 percent, and $2,500 if the fuel economy improvement is 80 percent or more. Introduced and referred to Investigations and Government Operations Committee 01/26/09.
Hybrid Tax Credit (bill): A 5262 (previously A 4281/S 4365) would give a $4,000 tax credit on the purchase of a new hybrid vehicle that is either as fuel efficient as the average conventional vehicle in the next lower vehicle class, or 1 1/2 times more fuel efficient than the average conventional vehicle in the same vehicle class. Introduced 02/11/09 and referred to Ways and Means Committee.
Hybrid Sales Tax Exemption (bill): A 3799 would exempt hybrid vehicles from the state sales and compensating use tax. The bill would apply to taxable years beginning on and after 01/01/09. Introduced and referred to Ways and Means Committee 01/28/09. Referred to Ways and Means Committee again 01/06/10.
Hybrid Sales Tax Exemption (bill): A 5815 (previously S 3947/A 7626) would exempt from state sales and compensating use taxes the retail sale of new and used hybrid and certain high-efficiency vehicles. It also grants counties and cities the option to provide such an exemption. Introduced 02/20/09 and referred to Ways and Means Committee. Referred to Ways and Means Committee again 01/06/10.
Free Admission to State Parks & Recreational Facilities (bill): S 3197 would grant free vehicular access to state parks and recreational facilities for qualified hybrid vehicles. Introduced 02/27/07 and referred to Tourism, Recreation, and Sports Development Committee. Re-referred to committee 01/09/08.
Hybrid HOV, Tax Credit, and EZ Pass Discount (bill): Governor Pataki proposed three new hybrid incentives in his 2006 budget. They include: a $2,000 personal income tax credit to individuals who purchase new hybrid, alternative flex-fuel vehicles to help defray the higher costs associated with the purchase of these vehicles; a new “Green” E-Z pass, which will provide a 10 percent discount for drivers of fuel-efficient vehicles, such as hybrids that average at least 45 MPG and meet certain EPA emissions standards, and; new initiative will allow cars and other vehicles that average at least 45 mpg and meet certain EPA emissions standards to use HOV lanes in New York City and on the Long Island Expressway -- regardless of the number of occupants in the vehicle (the HOV portion of this initiative has been enacted--see "Clean Pass HOV" section above). These proposals will have to pass the New York legislature in order to take effect.
Nassau County Sales Tax Break and Vehicle Use Fee Waiver (bill): This bill, expected to pass soon, would provide a tax break on the county-portion sales tax on the cost of the hybrid's engine for the 2006-2007 models. The tax break is expected to amount to $200-$250. In addition, hybrid owners will receive a waiver of the County's special motor vehicle use fee of $15 (registration fee).
Nassau County HOV Lane (bill): Legislator Dave Mejias (D-North Massapequa) petitioned state officials and the Department of Transportation to allow for a waiver of the two-passenger rule for use of the HOV lanes in Nassau County, to purchasers of hybrid vehicles.
"Green Car" Tax Incentives (Expired): A 04456 extended the alternative fuel credits and amended the law to include tax credits for vehicles that were new electric vehicles, clean fuel vehicles, and vehicles that met the clean vehicle exhaust emission standards the state of California adopted. The law expired 12/31/06. Alternative Fuel (Clean Fuel) Vehicle Tax Incentive Program offered tax credits and a tax exemption for purchasing new hybrid electric vehicles (HEVs), alternative fuel vehicles (AFVs), and/or installing clean fuel vehicle refueling equipment. Purchasers of qualified HEVs were eligible for a tax credit of up to $3,000, depending on the vehicle's fuel economy. The Toyota Prius and Honda Insight qualified. The maximum value of the incentive was $5,000 for vehicles weighing less than 14,000 pounds (lbs.) gross vehicle weight rating (GVWR). The incremental cost of clean-fuel vehicles was exempt from state sales tax; this exemption expired February 28, 2004. These incentives applied to vehicles and fueling property placed in service by December 31, 2006. For more information, contact the New York State Energy Research & Development Authority (NYSERDA) at 866- NYSERDA, via email at firstname.lastname@example.org, or visit the Web site at www.nyserda.org (reference Senate Bill 4523, 2003). A04456 was referred to Ways and Means Committee 01/04/06 and was not voted on in 2006 legislative session.
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Hybrid Tax Credit (bill): SB 32 (previously SB 107) would create a nonrefundable state tax credit for individuals who purchase a new hybrid vehicle. The income tax credit is $3,000 for new hybrid vehicles that achieve a combined EPA fuel economy rating of 40 or more mpg. The tax credit is $2,000 for new hybrid vehicles that achieve less than 40 mpg. Introduced 02/10/09 and referred to Ways and Means Committee and the Economic Development Committee.
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Hybrid/EV Tax Credit (bill): SB 7 would provide a tax credit worth 50 percent of the cost of the electric vehicle technology installed in an all-electric vehicle. If the technology is installed by the manufacturer or if the taxpayer is unwilling or unable to exactly determine the cost of the technology, he/she would receive the lesser of 10 percent of the cost of the vehicle or $1,500. If the vehicle also has an internal combustion engine as in a gas-electric hybrid, the taxpayer would only be awarded a tax credit proportional to the fraction of propulsion attributed to electricity. First reading 02/02/09, second reading and referred to Committee on Finance 02/03/09.
Hybrid Tax Credit (bill): Effective 01/01/2010, SB 461 would allow a $1,500 tax credit for the purchase of a qualified “alternative motor vehicle" that is model year 2008 or later, or placed into service after 12/31/07. The taxpayer must be the original owner of the vehicle and must use it primarily in the United States. “Alternative motor vehicle" means a new vehicle that qualifies or originally qualified for a federal tax credit as an advanced lean burn technology vehicle, qualified hybrid vehicle, qualified alternative fuel vehicle or qualified fuel cell vehicle. Introduced 02/02/09, passed the Senate 03/09/09 and introduced in the House and referred to the Appropriations and Budget Committee 03/10/09.
Hybrid Income Tax Credit (bill): Effective 01/01/09, SB 2043 would provide up to a $2,000 income tax credit for tax years 2009 to 2014 for qualified MY 2008 or later vehicles, including hybrids, placed into service after 12/31/07. The credit amount is based on the vehicle’s emissions rating so that qualified vehicles rated as Partial Zero Emission Vehicle (PZEV), Advanced Technology Partial Zero Emission Vehicle (AT PZEV), or Zero Emission Vehicle (ZEV) are eligible for the full, $2,000, credit. A similar bill, SB479, would provide a $1,500 income tax credit beginning with the 2008 taxable year. SB 2043 passed the Senate 03/11/08. It was introduced in the House 03/12/08 and referred to committee.
Hybrid Tax Credit (bill): HB 2081 would grant a $1,500 tax credit for the purchase of a hybrid vehicle beginning in 2007. Introduced 02/06/06. Passed House 03/13/06. Introduced in Senate 03/14/06 and Referred to Finance Committee 03/20/06. This bill died in session.
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Business Tax Credit: A Business Energy Tax Credit is available for the purchase of hybrid electric vehicles (HEVs) and dual-fuel vehicles, the cost of converting vehicles to operate on an alternative fuel, and the cost of constructing alternative fuel refueling stations. The tax credit is 35 percent of the incremental cost of the system or equipment and is taken over five years. For more information, please contact Justin Klure of the Oregon Department of Energy at (503) 373-1581, via email at email@example.com, or visit the Web site at http://oregon.gov/ENERGY/TRANS/hybridcr.shtml.
Residential Tax Credit: A Residential Tax Credit of up to $1,500 is available for the purchase of a HEV or dual-fuel vehicle. A credit is also available for the purchase of an original equipment manufacturer alternative fuel vehicle, and the cost of converting vehicles to operate on an alternative fuel. For more information, contact Deby Davis of the Oregon Department of Energy at (503) 378-8351, via email at firstname.lastname@example.org, or visit the Web site at: http://oregon.gov/ENERGY/TRANS/hybridcr.shtml.
The following vehicles are eligible for this tax credit: Chevy Tahoe SUV Hybrid, Ford Escape Hybrid, GMC Yukon Hybrid, Honda Civic Hybrid, Lexus RX 400h Hybrid, Lexus GS 450h Hybrid, Lexus LS 600h Hybrid, Mazda Tribute Hybrid, Mercury Mariner Hybrid, Nissan Altima Hybrid, Toyota Camry Hybrid, Toyota Highlander Hybrid, and Toyota Prius.
Update: On 08/05/09, Governor Kulongoski signed HB 2078 to expire the residential hybrid tax credit at the end of 2009. To qualify for the tax credit, the hybrid must be purchased before 01/01/10. The tax credit will, however, continue for the purchase of a plug-in electric hybrid (see below).
Plug-in Hybrid Tax Credit: HB 2180 creates a specific tax credit for plug-in hybrid electric vehicles (PHEV) and related equipment. The tax credit is worth up to $5,000 and awarded for purchasing a PHEV or converting a vehicle into a PHEV. The exact size of the credit will be determined by rule by the Director of the State Department of Energy. Introduced and referred to Committee on Sustainability and Economic Development 01/20/09. Passed by House 06/11/09. Passed by Senate 06/27/09 with amendments. House concurred with amendments and repassed bill 06/29/09. Signed by the Governor 08/07/09 and goes into effect 01/01/10.
Discounted Monthly Parking (private): A joint partnership between the Oregon Environmental Council and City Center parking offers A $15 per month discount on monthly parking for hybrid vehicles that get an estimated 35 miles per gallon or more for either city or highway driving. More details on the program can be found at http://www.citycenterparking.com/Drive_Green/drive_green.htm.
Registration Fee Discount (bill): SB 1021 would reduce the vehicle registration fee to $15 for fuel-efficient vehicles, i.e., noncommercial passenger vehicles, including hybrids, with EPA fuel economy ratings of at least 40 mpg (highway). Introduced 03/13/2007 and referred to committee.
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Hybrid Tax Rebate: The PA Department of Environmental Protection offers a $500 rebate to Commonwealth residents who purchase or lease a new hybrid electric vehicle. The rebate amount is $500 and is offered on a "first come, first served" basis. Rebate applications must be submitted no later than six months after the purchase. The rebate program is scheduled to end on March 6, 2010, but applications will be accepted until September. As time passes, though, there is no guarantee that funds will be available. Act quickly! Hybrids eligible for rebates must have a combined EPA city and highway rating of greater than 55 miles per gallon, with a carbon footprint of fewer than seven tons per year of carbon dioxide. For more information, the list of eligble hybrids, and the rebate form, please visit the PA Department of Environmental Protection's web site.
Annual Registration Fee Exemption (bill): SB 948 would exempt electric vehicles, hybrid electric vehicles, and zero-emission vehicles from the annual registration fee. Introduced 06/06/09 and referred to the Transportation Committee.
Hybrid Emissions Exemption (bill): HB 1000 would exempt hybrid-electric vehicles that achieve a city fuel economy of 40 miles per gallon or better from emissions inspections. Introduced and referred to Committee on Transportation 03/18/09.
Hybrid Tax Exemption (bill): SB 70 would exclude from tax the net purchase price of an electric vehicle, hybrid electric vehicle and zero-emission vehicle. The net purchase price is the difference between the purchase price of the vehicle and the average retail list price of a comparable vehicle. The Department of Revenue shall promulgate rules and regulations to enforce this exemption and determine the average retail list price as defined under "comparable vehicle" on an annual basis. Introduced and referred to Finance Committee 01/29/09.
Hybrid Sales and Use Tax Exemption (bill): HB191 would exclude from tax the purchase price of electric vehicles, hybrid electric vehicles and zero-emission vehicles. Introduced and referred to Finance Committee 02/02/09.
Hybrid Registration Fee and Emissions Inspection Exemption (bill): HB 564 reenacts an expired rule that exempts hybrid electric, electric and zero-emission vehicles from the annual registration fee for five years. Similar to HB 309, it would also exempt hybrid electric vehicles that achieve an EPA rating of 40 or better mpg (city) from periodic emission inspection requirements. HB 564 was introduced and referred to committee 03/06/07.
Alternative Energy Investment Tax Credits (bill): HB 696 would provide renewable energy investment tax credits for eligible businesses designated alternative fuel/energy enterprises or hybrid vehicle manufacturing enterprises. The credits equal 15 percent of the qualified expense. The total amount of all renewable energy investment tax credits allowed under this act is limited to $15,000,000 per fiscal year. Introduced and referred to committee 03/09/07.
Hybrid Sales and Use Tax Exemption (bill): HB 858/HB 857 would exclude from the sales and use tax the purchase price of hybrid electric vehicles and vehicles with a federal fuel economy rating of at least 45 mpg. This rule would expire 5 years from its effective date. Thereafter, for five years, the exemption would be allowed for hybrid electric vehicles or vehicles with a Federal fuel economy rating of at least 55 mpg. HB563 extends this tax exemption to the purchase of electric and zero emission vehicles. HB 858 also includes provisions that exempt hybrid electric vehicles with EPA fuel economy ratings of 40 mpg or better from emissions inspection requirements. HB 858 was introduced and referred to committee 03/19/2007.
Plug-in Hybrid Electric Vehicle Sales and Use Tax Exemption (bill): HB 691 would exclude from the sales and use tax the sale at retail of batteries and electronic equipment or services used or consumed in converting or manufacturing a plug-in hybrid electric vehicle. This rule would expire three years from its effective date. Introduced and referred to committee 03/09/2007.
Alternative Fuels Incentive Grant Program: The AFIG Program was established in 1992 by the Pennsylvania Energy Office to reduce Pennsylvania's dependence on imported oil and improve air quality through the use of alternative fuels. Eligible applicants are essentially any entity incorporated or registered in Pennsylvania and Pennsylvania residents. After 07/01/01, qualified projects will receive funding for 20 percent of eligible project costs. Purchasing hybrid-electric vehicles is eligible for the grant program. Applications must be submitted during an open opportunity AND prior to incurring any costs. For more information, please contact Karen Miller of the DEP at (717) 772-3359, via email at email@example.com, or visit their web site. As of 11/18/04, the current grant cycle is closed.
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Hybrid Sales and Use Tax Exemption (bill): H 5107/S 0126 would exempt the purchase of new hybrid gasoline-electric vehicles from the sales and use tax starting 01/01/07. Introduced 01/18/07 and referred to committee. Committee recommended measure be held for further study 05/03/2007.
Hybrid Tax Credit (bill): H 7724 would establish a personal income tax credit equal to one percent of the purchase price of a new hybrid vehicle (no more than $300) for the tax year beginning on January 1, 2007. Introduced 2/28/06 and referred to the House Finance Committee.
Hybrid Sales Tax Cut (bill): H 7630/S 2546 would reduce the state sales tax for hybrid vehicles by 50 percent beginning July 1, 2006. Introduced 02/16/06 and referred to the Finance Committee.
Sales and Use Tax Exemption (bill): H 5263 would exempt from sales and use taxes, the sale, storage, use or other consumption of motor vehicles and related equipment exclusively powered by a clean alternative fuel, and would further exempt from such taxation the sale of any passenger car utilizing hybrid technology that has an estimated highway gasoline mileage rating of at least forty miles per gallon. Introduced 2/1/05 and referred to the House Finance Committee.
Carbon Fuel Reduction and Air Pollution Control (bill): H 5330 would exempt from the sale and from the storage, use or other consumption in this state of (1) the purchase price paid for a new hybrid gasoline-electric, fuel cell or other hydrogen fueled vehicles; or (2) so much of the purchase price paid for a converted gasoline or diesel-fueled motor vehicle as is allocated to the cost of conversion; and (3) all costs associated with the construction of motor vehicle electric recharging stations or filling stations dispensing hydrogen fuel or other alternative fuels. Introduced 2/3/05 and referred to the House Finance Committee.
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Statewide Hybrid Tax Credit: Consumers buying hybrid vehicles are provided a state tax credit equal to 20 percent of the federal tax credit scheduled to begin in tax year 2006. The state tax credit amount is calculated without regard to the phase-out period limits of Internal Revenue Code Section 30. H 4312 was introduced 01/16/06 and signed into law 6/1/06. Full text of the law can be found here.
Hybrid Sales Tax Rebate: Among its provisions, S 243 (similar to H 3649, the Energy Freedom and Rural Development Act) provides a sales tax rebate for the purchase or lease of fuel efficient vehicles beginning after 06/30/08 and ending before 06/30/13. It provides $300 for the in-state purchase of a hybrid vehicle, an electric vehicle, a plug-in hybrid vehicle, flex-fuel vehicle (FFV) capable of operating on E85, or a vehicle with an EPA city fuel economy rating of 30 mpg or higher. Up to $500 is allowed for the purchase of equipment for conversion of a conventional hybrid electric vehicle to a plug-in hybrid electric vehicle. For taxable years 2007-2010, it allows a $2,000 tax credit against the income tax imposed for the in-state purchase or lease of a plug-in hybrid vehicle. Introduced in Senate 01/09/07. The final bill was vetoed by the governor but overridden by the legislature 06/19/07.
Plug-in Hybrid Tax Credit (bill): HB 4272 would provide purchasers of a qualified plug-in hybrid a tax credit equal to $2,000. The vehicle must have at least four kilowatt hours of battery capacity and use an external source of energy to recharge the battery. Introduced 1/12/10 and referred to the Committee on Ways and Means.
Plug-in Hybrid Tax Credit (bill): HB 3722 would create a $2,000 tax credit for the purchase or lease of a plug-in hybrid electric vehicle with an all-electric range of no less than nine miles for tax years beginning after 2007 and before 2011. Introduced and referred to Committee on Ways and Means 03/24/09. Passed House and sent to Senate 04/03/09. Measure removed and amended bill passed by Senate 05/21/09. House did not agree with amended bill and bill was sent to conference committee 06/16/09.
Hybrid Tax Credit (bill): For taxable years beginning after 2007, and before 2011, H4887 would provide taxpayers a tax credit of $2,000 against the income tax for the in-state purchase or lease of a new plug-in hybrid vehicle. Introduced in the House 03/26/08 and the Senate 4/24/08 and referred to committee.
Energy Freedom and Rural Development Act (bill): H 3649 would provide for a sales tax rebate for the purchase of fuel efficient vehicles between 01/01/07 and 07/01/2010. It would provide $300 for an in-state purchase or lease of a hybrid vehicle, plug-in hybrid vehicle, flex-fuel vehicle (FFV) capable of operating on E85, or a vehicle with an EPA city fuel economy rating of 30 mpg or higher. It would also provide up to $500 for the purchase of equipment for the conversion of a conventional hybrid electric vehicle to a plug-in hybrid electric vehicle. For taxable years 2007-2011, the rule would provide a $2,000 income tax credit for the in-state purchase or lease of a plug-in hybrid electric vehicle. Introduced and referred to committee 03/06/07. The hybrid tax rebate provisions were stricken from the bill on 04/29/08.
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Nissan Leaf Rebate: The state of Tennessee will offer a $2,500 rebate on the purchase of the Nissan Leaf. Consumers can apply for the rebate at the Nissan dealership when they purchase the Leaf. The rebate is limited to the first 1,000 Leafs sold in Tennessee, but the program may be extended as well as expanded to include the Chevy Volt. The cars must be registered and delivered in Tennessee.
Hybrid HOV Access: As amended, SB2716/HB2794 authorizes single-occupant use of HOV lanes for inherently low-emission vehicles (ILEV) and low-emission and energy efficient vehicles (LEEEV) in HOV lanes, provide that such authorization does not violate federal guidelines or jeopardize federal funds to the state. The TDOT will issue decals for qualifying vehicles and study how the authorization affects the HOV lanes. Introduced 01/17/08, passed the Senate and House 05/20/08, and signed by the Governor 06/13/08. The law will go into effect 01/01/09.
Nashville Free Hybrid Parking (Proposal): Vehicles which have an EPA green vehicle score of 16 or above, which includes some hybrids, vehicles that use biodiesel, and some small compact cars, would qualify for free parking at downtown parking meters in Nashville for up to three hours. Stickers would be issued to qualified vehicle owners at the county clerk’s office. At first, stickers would only be available to Davidson County residents. The ordinance was filed by Jason Holleman and Mike Jameson 07/23/10 and its first reading will take place 08/03/10. To calculate your vehicle’s score, go to the EPA green vehicle guide, search for your vehicle, and add together the air pollution score and the greenhouse gas score.
Hybrid Sales Tax Reduction and HOV exemption (bill): HB 2623 would reduce the sales tax rate for hybrid vehicles to 3.5 percent and permit hybrid vehicles into HOV lanes regardless of the number of occupants. Introduced 2/9/06. Amended in the Senate (SB 2932) to urge TN DOT to study the implementation of exempting low emission and energy-efficient vehicles from HOV requirements. The amended bill was passed by both the House and Senate and signed by the governor 5/12/06.
Hybrid Sales Tax Exemption (bill): HB 64/ SB 463 would exempt hybrid vehicles from the state sales tax starting 07/01/2007 until 06/30/17. The house bill, as amended, expires the sales tax exemption 06/30/12. Introduced 01/31/07 and referred to committee.
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Austin Hybrid Parking Discount: The city's new "Drive Clean--Park Free" program gives city-registered owners of hybrid vehicles that receive an EPA air pollution score of 8 or better $100 pre-paid parking cards to park in any of the city's 3,700 parking meters. Owners must submit an application to the city and receive a bumper sticker showing their participation in the program. Eligible vehicles must be purchased at certified dealerships within the Austin City Limits. For more information go to http://www.ci.austin.tx.us/airquality/parkfree.htm
Austin Plug-In Hybrid Incentive: Program passed, but details are currently in flux: Under consideration is setting aside $1 million and establishing a $1,000 rebate for the first 1,000 plug-in hybrids purchased in Austin. A final decision and announcement is expected this fall. The city council passed resolution 050301-48 on 03/03/05 and the City Manager along with the Austin Energy are working to promote the program by developing materials, presentations, and community outreach. In addition, together they are setting up the incentives and answering questions from other interested communities.
San Antonio Hybrid Free Parking: In 05/07, the San Antonio City Council decided to extend the free hybrid parking pilot program indefinitely. Hybrid vehicle owners who register their vehicles with the City and receive a display placard may park for free at street parking meters. The City ordinance requires all owners to register their hybrid vehicles with the City’s Parking Division located at 243 N. Center Street. The registration form is available here.
Registered hybrid vehicle owners can park at any of the City’s 2,010 street parking meters without charge, including the pilot Pay & Display locations. All drivers must follow street parking meter rules including parking for only the time allotted at the respective meter. Hybrids parked longer than the maximum time may be ticketed for parking at an expired meter unless they pay for additional time. Initiated by District 3 Councilman Roland Gutierrez, the program is an effort to promote environmental awareness and provide incentives for citizens to purchase hybrid vehicles.
Plug-in Hybrid Rebate (bill): HB 2867/SB 16 would establish a $4,000 rebate for a purchase of a plug-in hybrid with a battery capacity of at least 4 kWh. The vehicle must be registered in the state. Also, the vehicle must be operated in the state for at least 75 percent of the vehicle’s annual mileage. HB 2867 read for the first time and referred to Committee on Energy Resources 03/17/09. SB 16 read for the first time and referred to Committee on Natural Resources 02/10/09. Passed Senate 04/14/09. Measure removed by House committee 05/18/09. Placed on Major State Calendar 05/23/09.
State Hybrid HOV (bill): HB 4071/SB 131 would allow a motor vehicle displaying an assigned “hybrid vehicle” insignia to drive in the HOV lane regardless of the number of people in the vehicle, unless it would impair the receipt of federal funds. HB 4071 was read for the first time and referred to the Committee on Transportation on 03/23/09. SB 131 was read for the first time and referred to the Committee on Transportation and Homeland Security 02/10/09.
Hybrid Sales Tax Reduction / Exemption (bill): HB 4088/SB 120 would reduce the sales tax on the purchase of a hybrid vehicle from 6.25 percent to 3.125 percent. The bill would also exempt plug-in hybrid vehicles from the tax entirely. Read for the first time and referred to Committee on Ways and Means 03/23/09. Considered in public hearing 04/22/09 and left pending in committee.
Low-Income Vehicle Repair, Retrofit, or Retirement Program (bill): HB 650 would establish a program to provide financial assistance to repair, retrofit, or retire vehicles that have failed emissions tests for low-income owners. If the vehicle is gasoline-powered and at least 10 years old, it may be retired. The program would provide up to $3,500 towards the purchase of a replacement alternative fuel or hybrid vehicle from the current model year or the previous five model years. Introduced and referred to Committee on Environmental Regulation 02/18/09.
Plug-in Hybrid Free Parking/Toll Exemption/HOV/Sales Tax Exemption (bill): SB 2016 would issue “hybrid vehicle” insignias at no cost to plug-in hybrid vehicles that have a battery capacity of at least 4 kWh. These insignias would exempt their owners from paying for parking in state-owned lots and garages and for tolls in the state. With this insignia, plug-in hybrid vehicles would be allowed to use the HOV lane regardless of the number of occupants. In addition, plug-in hybrid vehicles would be exempt from the state sale and use tax. Read for the first time and referred to Committee on Natural Resources 03/24/09.
Hybrid HOV Lane and Toll Fee Exemption (bill): Several bills have been introduced (SB 436, HB1892, and SB 1060) to provide for special hybrid stickers that would allow hybrid vehicles to use the HOV lane regardless of the number of occupants in the vehicle, unless the use would impair the state receipt of federal transit funds. SB 436 was introduced 02/21/07 and failed to receive an affirmative vote in the Transportation Committee 05/10/07. HB 1892 limits the exemption to HOV lanes on toll projects. It was introduced 02/27/07, and the final bill, which was vetoed by the governor, did not contain hybrid HOV provisions. Under SB 1060, the special hybrid sticker would also exempt hybrid vehicles from paying tolls for the use of toll projects for up to 100 times per year. Introduced 03/14/07 and was referred to committee.
Hybrid Toll Project Fee Discount (bill): Effective 09/01/07, HB 2836 would require toll project entities to establish discount programs for electronic toll collection customers who drive hybrids. Qualified customers would get a 30 percent discount on the use of the toll project. Introduced 03/14/08 and referred to committee
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State Hybrid HOV: Vehicles with clean fuel group license plates are authorized to travel in HOV lanes regardless of the number of occupants. The clean fuel plate may be purchased for $15 from any Motor Vehicle Division office by presenting a clean special fuel certificate. This incentive expires December 31, 2010, as extended by 2005 House Bill 96. For more information, please contact the Utah State Tax Commission's Motor Vehicle Division at (800) DMV-UTAH or (801) 297-7780, or visit the Web site at dmv.utah.gov/licensespecialplates.html. (Reference Utah Code 41-1a-1211, 41-6-53.5, and 63-55-241).
Limited State Tax Credit: The state provides an income tax credit for 50 percent of the incremental cost ($3,000 maximum) of a clean-fuel vehicle built by an original equipment manufacturer and/or an income tax credit for 50 percent of the cost ($2,500 maximum) of the after-market conversion of vehicles purchased after 01/01/01 and registered in Utah. If not previously used, the tax credit on used vehicles can be claimed. Tax credits are available for businesses and individuals and can be carried forward up to five years. Tax credits are not available for electric hybrids, except the Honda Civic hybrid. Documentation must be provided as described in the Utah state tax form TC-40V. This incentive expires 12/31/2010. For taxable years beginning on or after 01/01/06, a taxpayer may not claim a tax credit under this section with respect to a hybrid electric vehicle. For more information, please contact Ran Macdonald of the Utah Division of Air Quality via email at firstname.lastname@example.org. (Reference Utah Code 59-7-605 and 59-10-127 and House Bill 96, 2005).
Clean Fuel Vehicle Tax Credit: HB 106 allows for a $750 tax credit for the original purchase of a new vehicle that meets air quality and fuel economy standards. It also eliminates a previous provision (see above) that excludes hybrid electric-gasoline vehicles from the tax credit; however, the vehicles must meet air quality and fuel economy standards to be eligible. Set to expire 12/13/13. Introduced 01/21/08, House and Senate passed 03/05/08, signed by the governor 03/17/08. More information, including which vehicles qualify, can be found here.
Salt Lake City Hybrid Free Parking: As of 01/06, Salt Lake City offers free metered parking for vehicles that get at least an EPA-estimated 50mpg or achieve an EPA pollution score of at least 8 (for vehicles available for sale, as new, in the Utah sales area). Vehicles must display a Utah Clean Fuel special group license plate or a Salt Lake City Green Vehicle parking permit, available from the City’s Transportation Division office, in order to park free at city meters. All posted time limits are still in force. Visit their web site for more information.
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State Hybrid HOV: Vehicles registered for clean fuel license plates on or after 07/01/06 are not exempt from the HOV-3 requirement on the I-95/395 HOV lanes from 6 to 9 a.m. or from 3:30 to 6 p.m. However, they are permitted to use all other HOV lanes in Virginia during HOV hours, including I-66 and the Dulles Toll Road in Northern Virginia.
The Department of Motor Vehicles (DMV) has created a new clean special fuel license plate for hybrid vehicles registered 07/01/06 and after. The new plate has a distinctly different design to help Virginia State Police enforce the HOV restrictions.
Applications received by DMV for clean special fuels license plates on or before 06/30/06 received the current clean special fuel plate. Applications received on or after 06/01/06 will be issued the new plate, regardless of the date the vehicle was purchased or special ordered. Vehicle owners with clean special fuel license plates registered before 07/01/06 may renew or transfer their plates to a newly purchased qualifying vehicle and continue to be exempt from HOV requirements.
Not all hybrids qualify for clean fuel license plates but the following do:
Toyota Prius (all years)
Honda Insight: 2003, 2004, 2005, 2006
Honda Civic Hybrid (all years)
Honda Accord Hybrid, 2006 and 2007
Ford Escape Hybrid, 2005, 2006, 2007, 2008 and 2009
Toyota Highlander Hybrid, 2006, 2007, 2008 and 2009
Lexus RX400 Hybrid, 2006, 2007 and 2008
Mercury Mariner Hybrid, 2006, 2007, 2008 and 2009
Toyota Camry Hybrid, 2007, 2008 and 2009
Lexus GS450h, 2007, 2008 and 2009
Nissan Altima 2.5 Hybrid, 2007, 2008 and 2009
Lexus RX 400h, 2007 and 2008
Lexus LS 600h, 2008 and 2009
Mazda Tribute Hybrid, 2008 and 2009
Toyota Camry Hybrid 2.4L, 2009
For all the rules, FAQs and most up to date list of qualified hybrid vehicles, visit the Virginia Department of Transportation's web site.
There is an annual $25 surcharge for the clean special fuel license plate.
Update: On 03/30/09, Governor Timothy Kaine signed HB 2476, which extended the HOV exemption through 07/01/10. The exemption was due to expire on 06/30/09.
Update: On 02/24/10, both Virginia legislative houses passed an extension of the HOV exemption through 07/01/11. Signed by Governor Bob McDonnell 03/01/10.
Elimination of Surcharge for Clean Special Fuel License Plate (bill): HB 2100 would eliminate the annual $25 surcharge for the clean special fuel vehicles license plates. It would ensure that the fee for the issuance of these plates would be the same as that charged for the standard state license plates. Introduced 01/13/09 and referred to Committee on Transportation. Stricken from docket by Transportation by voice vote 01/22/09.
Tyson’s Corner Center Preferred Hybrid Parking: In September, 2008, Tyson’s Corner Center designated 15 hybrid-only parking spaces. The spaces are spread throughout the mall’s parking lots and are close to store entrances.
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Plug-in Hybrid Tax Credit (bill): SB 234 would allow a taxpayer who buys or leases a qualified plug-in electric vehicle between January 1, 2010 and December 31, 2015 will receive a credit against the tax. The credit will be equal to $2,500, plus $417 if the vehicle draws propulsion energy from a battery with at least five kilowatt hours of capacity, plus $417 for each kilowatt hour of battery capacity past five kilowatt hours, with the total amount not exceeding $5,000. Introduced 01/05/10 and referred to the Committee on Natural Resources and Energy.
Hybrid Purchase and Use Tax Exemption (bill): In his 2007 inaugural address, Governor Jim Douglas proposed a percentage point reduction of the purchase and use tax on hybrid and fuel-efficient vehicles. Fuel-efficient vehicles are defined as vehicles that meet or exceed 30 mpg.
Hybrid Tax Holiday (bill): Among its provisions, S 206 establishes a sales tax holiday on the purchase of hybrid vehicles from June 7, 2007 to June 18, 2007. The bill directs the state natural resources agency to publish a list of qualifying hybrid vehicles for the tax holiday. Introduced and referred to committee 04/04/07.
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Emissions Inspection Exemption: Effective 06/13/02, hybrid motor vehicles that obtain a rating by the U.S. Environmental Protection Agency of at least 50 miles per gallon of gas during city driving are exempt from emissions control inspections. (Reference RCW 46.16.015)
Tax Incentives for Clean Alternative Fuel Vehicles: From 01/01/09-01/01/11, the state use tax and retail sales tax do not apply to sales of new passenger cars, light duty trucks, and medium duty passenger vehicles, which utilize hybrid technology and have an EPA-estimated highway gasoline mileage rating of at least 40 miles per gallon. SB 5916 was signed by the Governor 05/06/05.
Hybrid Tax Incentives (bill): SB 5736 would extend the new retail sales and use tax exemption to 06/14. The current tax exemption will expire on 01/01/11. The bill would also expand the vehicle types exempt from retail sales and use tax to include plug-in and hybrid plug-in electric vehicles. Beginning in 2014, the purchase of electric vehicles would receive a reduced state sales tax rate, as follows: 1.3 percent from 06/13 to 06/15; 2.6 percent from 2015 to 2017; 3.9 percent from 2017 to 2019; 5.2 percent from 2019 to 2021; and the full 6.5 percent rate thereafter. Introduced 01/29/09, passed in the Senate Committee on Environment and Water & Energy 02/11/09 and referred to the Ways & Means Committee. By resolution, reintroduced and retained in present status 03/15/10.
Plug-in Hybrid Sales and Use Tax Exemption (bill): HB 2180 would grant qualified plug-in hybrid electric vehicles an exemption from the sales and use tax until 01/01/14. Qualified plug-in hybrid electric vehicles are passenger cars, light duty trucks, and medium duty passenger vehicles that draw propulsion power from a rechargeable traction battery with at least 4 kilowatt hours of capacity and directly or indirectly from an internal combustion engine. They must also use an off-board source of energy to recharge the battery. Read first time 02/11/09 and referred to Committee on Technology, Energy & Communications. Passed by committee and referred to Committee on Finance 02/20/09. By resolution, reintroduced and retained in present status 03/15/10.
Reducing greenhouse gas emissions (bill): HR 1718 is in response to Washington Governor Gregoire’s 2007 executive order that directs the state to establish goals for greenhouse gas emissions reductions. Among the bill’s many provisions, are some hybrid incentives. By 12/31/10, the Department of Licensing, together with the Department of Revenue, must develop options that would decrease the up-front cost of purchasing plug-in electric vehicles and other high mileage vehicles relative to the cost of purchasing less efficient vehicles. The bill would also add the sales of new heavy duty trucks which utilize hybrid technology and have a United States Environmental Protection Agency (EPA) estimated highway gasoline mileage rating of at least 40 miles per gallon to be exempt from the retail sales tax. Introduced 01/27/09 and referred to the House Committee on Ecology & Parks.
Hybrid Internet Sales (bill): HB 3256 would allow automobile manufacturers, internet retailers, and other businesses to engage in the sale of new hybrid vehicles as long as those entities comply with relevant state tax, environmental, and consumer protection laws. Introduced 01/30/06. Referred to Committee on Commerce & Labor. Did not pass before the end of the legislative session.
Hybrid and Alternative Fuel Vehicle HOV Exemption (bill): HB 2931 would enables single-occupant alternative fuel vehicles, including hybrid electric vehicles, that have an EPA highway rating of at least 40 miles per gallon to use HOV lanes. Introduced 01/17/06. Did not pass before the end of the legislative session.
Tax Exemptions for Clean Alternative Fuel Vehicles (bill): HB 3053 would exempt purchasers of clean alternative fuel vehicles from sales tax. This would expire July 1, 2015. Introduced 01/21/10 and referred to Rules Committee for second reading 03/11/10.
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Electric Vehicle Sales and Use Tax Exemption (bill): AB 712/SB 521 would provide and sales and use tax exemption for extended-range electric vehicles intended for highway use. This bill would also exempt equipment and all tangible personal property used to recharge the vehicle from property taxes. Introduced 02/09/10 and referred to joint survey committee on Tax Exemptions. Failed to pass pursuant to Senate Joint Resolution 04/28/10.
Hybrid Tax Credit (bill): SB 138 would create an income and franchise tax credit equal to the amount of sales and use tax a person paid in a taxable year for the purchase or lease of a hybrid vehicle that achieves an EPA fuel economy rating of greater than 40 mpg. The credit is capped off at $1,000. Introduced and referred to committee 03/26/09. Fiscal estimate received 05/15/09. Failed to pass pursuant to Senate Joint Resolution 04/28/10.
Hybrid Tax Credit (bill): AB 174/SB 90 would create an income and franchise tax credit of up to $1,000 for the amount of sales and use tax paid on the purchase or lease of a hybrid vehicle that has an EPA rating of at least 40 mpg or an EPA rating that is at least 15 percent greater than the same non-hybrid model. The credit may be claimed for sales and use tax paid during the 2007 to 2011 taxable years. The senate bill would extend the credit to the purchase or lease of flex-fuel vehicles that are E85 capable. Introduced and referred to committee 03/12/07. Failed to pass before the end of the legislative session.
Hybrid Tax Credit (bill): AB 371 would allow an income and franchise tax credit of up to $500 for the purchase and up to $100 for the lease of a qualified plugin hybrid electric vehicle for the 2008 to 2012 tax years. It would also allow a $50 income and franchise tax credit for the purchase and installation of an engine modification kit that converts a vehicle into a plugin vehicle. Introduced 05/29/07 and failed to pass during the legislative session.
Hybrid Sales Tax Exemption (bill): AB 546 and SB 252 would create a sales tax exemption of up to $1,000 on the purchase of a hybrid automobile that has an EPA-estimated combined city/highway mileage rating of at least 40 mpg. Referred to House committee on Energy and Utilities and joint survey committee on Tax Exemptions 07/07/05. Failed to pass pursuant to Senate Joint Resolution 05/11/06. For more information, contact email@example.com
Hybrid Tax Credit (bill): AB 745 would create a state income and franchise tax credit for the amount of sales and use taxes paid in the taxable year on the purchase of fuel efficient hybrid motor vehicles. The amount of the credit may not exceed an amount equal to $1,000 for each hybrid motor vehicle purchased in the taxable year. Referred to referred to committee on Energy and Utilities and public hearing held 12/20/05. Failed to pass pursuant to Senate Joint Resolution 05/11/06.
State Registration Fee Exemption (bill): AB 918 would eliminate the state registration fee for an automobile that has a fuel economy rating of 35 mpg or more or that is electric automobile or a hybrid electric automobile. The sunset date of this provision is 12/31/09. Introduced 01/17/06. Failed to pass pursuant to Senate Joint Resolution 05/11/06.
Hybrid Vehicle Tax Credit (bill): SB 620 would create an income and franchise tax credit equal to the amount of sales and use taxes paid on the purchase of a qualified flexible fuel vehicle or a new hybrid motor vehicle with an EPA rating that is greater than 40 mpg. The amount of the credit that a person may claim may not exceed an amount equal to $1,000 for each motor vehicle purchased in the taxable year. Introduced 02/22/06. Failed to pass pursuant to Senate Joint Resolution 05/11/06.
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Plug-in Electric Drive Vehicles Tax Credit (bill): HB 4246 would provide a tax credit to taxpayers who purchase a new electric plug-in vehicle or converts an existing motor vehicle. In the case of a new purchase, the credit would be equal to $2,500 plus $417 for every kilowatt hour in excess of five kilowatt hours, but not exceeding $5,000. In the case of a motor vehicle conversion, the credit would be equal to 10 percent of the cost of conversion, not exceeding $7,500. Introduced 01/29/10 and referred to the Committee on Roads and Transportation, then referred to Finance.
Hybrid Sales Tax Holiday (bill): SB 388 would create an annual sales tax holiday for the purchase of a hybrid vehicle from 09/01 to 09/14 in the calendar years 2009, 2010, and 2011. Introduced 02/26/09 and referred to Committee on Finance 03/27/09.
Alternative Motor Vehicles Tax Credit (expired): There was a credit for the purchase of a new motor vehicle that runs on an alternative fuel or for the conversion of a traditionally fueled motor vehicle to an alternatively fueled motor vehicle. Alternative fuel types include compressed natural gas, liquefied natural gas, liquefied petroleum, methanol, ethanol, coal-derived liquid fuels, electricity, solar energy and fuel mixtures containing at least 85 percent alcohol. The tax department included hybrids in this tax credit.
The credit could not exceed the actual cost of converting the vehicle, the actual cost of retrofitting the vehicle or the difference between the cost of the new alternative-fuel motor vehicle and the cost of a comparably equipped vehicle that uses traditional fuel. However, in no event could the maximum total credit allowed exceed the following amounts:
|Gross Vehicle Weight
|| Maximum Credit|
|10,000 pounds or less
|10,001 to 26,000 pounds
|More than 26,000 pounds
A taxpayer who was otherwise entitled to a credit for a vehicle that operates exclusively on electricity is entitled to an additional credit of 10 percent provided the incremental credit does not exceed the actual incremental cost for the alternative-fueled motor vehicle. The credit was claimed against up to 100 percent of the taxpayer's annual liability for State income taxes (i.e., Corporation Net Income Tax or Personal Income Tax). A maximum of five vehicles per taxpayer could qualify for credit in any one year. The credit allowance was pro-rated over a period of three years at a rate of 1/3 per year. There were no tax credit carry-overs beyond this three-year period. Excess credits were forfeited. The credit could not be claimed by any taxpayer under any federal or state obligation to convert to alternative-fuel vehicles. The credit expired June 5, 2006.
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Hybrid Sales Tax Exemption (bill): HB 0028 would create a sales and use tax exemption for the purchase of a hybrid-electric vehicle that achieves an EPA estimated gasoline mileage rating of at least 40 miles per gallon. Introduced and referred to committee 01/15/09. Failed to pass committee 03/03/09.
Fuel Efficient Vehicle Registration (bill): HB 0116 would allow an owner of a vehicle that achieves a fuel economy of 50 mpg or more as published in the Fuel Economy Guide by the United States Department of Energy for the year the vehicle was manufactured to pay only 25 percent of the registration fees. Accordingly, the owner would receive an $11.25 discount from the $15.00 registration fee bringing the payment to $3.75. Did not pass in 2005 legislative session.
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