LEV Certificate Program, Patrick Brand
Clean Vehicle Tax Credits
Historic Low Emission "Alternative Fuel" Vehicle (LEV/ZEV) and Medium / Heavy Duty Vehicle (MDV/HDV) Tax Credits in Georgia
- Low/Zero Emission Vehicles - The current "GA Low Emission Vehicle (LEV) and Zero Emission Vehicle (ZEV) Certification Program (O.C.G.A. 48-7-40.16)" has been discontinued effective July 1, 2015. Vehicles purchased or leased after June 30, 2015 do not qualify for the tax credit. If you purchased or leased your LEV or ZEV vehicle on or before June 30, 2015, you have up to five years from the date of purchase or lease to claim the credit. The Vehicle Conversion to Alternative Fuel and the Electric Vehicle Charger tax credits are still available.
Qualifications for the Vehicle Conversion to Alternative Fuels or Electric Vehicle Charger Tax Credits
- Electric vehicle chargers - 10% of the cost of the charger and its installation or $2,500 (whichever is less).
- A tax credit for an Electric Vehicle Charger is available only to business enterprises that are not retail and are engaged in manufacturing, warehousing and distribution, processing, telecommunications, tourism or research and development industries. Individual homes and retail businesses 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.
Alternative fuels include (but are not limited to):
- Natural Gas (compressed or liquefied)
- Battery Electric (Hybrids operating on gasoline or diesel do not qualify)
- Hydrogen Fuel Cell
*"Solely by an alternative fuel” means a vehicle that is capable of running ONLY on alternative fuel. A vehicle that is capable of operating on gasoline or diesel does not qualify for the tax credit.
If you qualify for the tax credit, please see the "Steps to Take if you Qualify" section below.
Steps to take if you qualify
If you qualify for a Vehicle Conversion or Electric Vehicle Charger Tax Credit:
- Download and read the .
- Vehicle Conversion or Electric Vehicle Charger Certification Form
- Download an
- Download a
- Complete the Certification Form and send along with copies of the following documents (as they apply to the tax credit for which you are applying) to Georgia EPD's email address listed below:
- Required for Electric Chargers Tax Credit.
- a copy of the invoice or lease for the EVC
- a copy of the invoice for installation of the EVC, if the EVC was installed by a person different than the seller or lessor
- a photo or photos showing the EVC installed and
- a site diagram showing the location of the EVC charger(s) at the installation address.
- Required for Converted Vehicle Tax Credit
- Purchase invoices for the conversion kits and a copy of the certificate of conformity from the manufacturer stating that the conversion kit allows the vehicle to meet minimum LEV standards. (This does not apply to converted electric vehicles or if the vehicle is on EPA’s approved list of conversions)
For more information on EPA’s requirements for Alternative Fuel Conversions please use the link below:
Please send the Certification Form and copies of supporting documents to the EPD Air Protection Branch, Mobile and Area Sources' email:
Or mailing address:
Georgia Environmental Protection Division
Air Protection Branch
Mobile and Area Sources
4244 International Parkway
Atlanta, GA 30354
- EPD will review the completed certification form and supporting documents. Once EPD verifies all the requirements have been met, EPD will sign the form and send it back to you.
- For VEHICLE CONVERSIONS or ELECTRIC VEHICLE CHARGER Tax Credit, attach the approved certification form to your Georgia Income Tax Return or Georgia Amended Tax Return and send it to the Georgia Department of Revenue. Omission of the approved certificate will result in the credit being disallowed. The Department of Revenue will approve and issue the actual tax credit. Schedule 2 of your return should reflect the amount of your anticipated credit.
LEV Certificate Program, Patrick Brand
For more information or to return your completed Conversion or Electric Vehicle Charger Certification Form, please contact Georgia EPD LEV Certificate Program.
For more information about how to obtain your tax credit once you have received your approved, completed LEV certificate form, please contact the Georgia Department of Revenue at [email protected].