Clean Vehicle Related Tax Credits

Historic Low Emission/Zero Emission Vehicle (LEV/ZEV) and Medium Duty/Heavy Duty Vehicle (MDV/HDV) Tax Credits in Georgia

• The LEV/ZEV and MDV/HDV tax credits were discontinued effective July 1, 2015. The tax credits for vehicles converted to alternative fuels (Converted Vehicle) and Electric Vehicle Chargers are still available.

The Electric Vehicle Charger and Converted Vehicle Tax Credits

• Electric vehicle chargers -
  • The tax credit allowed is 10% of the cost of the charger or $2,500, whichever is less.
  • The tax credit is available only to businesses.  Individual homes do not qualify.
  • A qualified charger is one that is rated greater than 130 volts and is designed to charge on-road vehicles.
  • The charger must be installed in Georgia and remain in Georgia for 5 consecutive years.

• Converted vehicles -
  • The tax credit allowed is 10% of the cost of conversion, not to exceed $2,500 per converted vehicle.
  • The converted vehicle must be fueled solely by an alternative fuel.  A vehicle that is capable of operating on an alternative fuel and gasoline or diesel does not qualify for the tax credit.
  • Alternative fuels include, but are not limited to:
    • Natural Gas (compressed or liquefied)
    • Battery Electric (Hybrids operating on gasoline or diesel do not qualify)
    • Propane
    • Hydrogen Fuel Cell

The Georgia Environmental Protection Division (EPD) is responsible for certifying electric vehicle chargers and converted vehicles that meet the requirements.  The Georgia Department of Revenue is responsible for administering the electric vehicle charger and converted vehicle tax credits.  EPD’s certification is required to apply for the applicable tax credit.

Steps to take to apply for EPD certification

 To apply for certification:

1. Download and read EPD’s instructions:
   • Instructions for Completing and Submitting the Electric Vehicle Charger Certification Form
   • Instructions for Completing and Submitting the Converted Vehicle Certification Form ​​​​​
2. ​​Download the applicable certification form:
   • Electric Vehicle Charger Certification Form
   • Converted Vehicle Certificate Form
   • For more information on EPA’s requirements for Alternative Fuel Conversions please use the link below:
     https://www.epa.gov/ve-certification/vehicle-and-engine-alternative-fuel-conversions
3. Complete the certification form in accordance with EPD’s instructions and submit the signed form and required documentation to EPD electronically or by US mail: 
   • Email: [email protected]
   • Mailing address:
     Georgia Environmental Protection Division
     Air Protection Branch
     Mobile and Area Sources
     4244 International Parkway
     Suite 120
     Atlanta, GA 30354

EPD will review the completed certification form and supporting documents. If EPD verifies that all the requirements have been met, EPD will sign the form and send it back to you. 

Contact information

For more information regarding the certification for or Electric Vehicle Chargers or Converted Vehicles, please contact Georgia EPD's Certification Program.

For more information about how to obtain your tax credit once you have received your approved, completed certification form, please contact the Georgia Department of Revenue at [email protected].