Answer by Researcher davidsarokin on Fri 22 Jan 2010 - 9:40 pm UTC:

miro,

I thought it best to go ahead and post an answer, since you indicated there
are time constraints on your information needs.

The programs listed below all provide incentives of one sort or another for
EVs and, in some cases, for associated infrastructure as well.  

As I mentioned earlier, most programs operate at a state level.  Where
programs were specific to a city or a particular region within I state, I
marked it with a triple-asterisk (***).  At the end of the list are
programs that are available nationally. 

Let me know if there is anything more you need on this.

David




============
Arizona
============

Electric Vehicle (EV) Equipment Tax Credit
A tax credit of up to $75 is available to individuals for the installation
of EV charging outlets in a house constructed by a taxpayer. (Reference
Arizona Revised Statutes 43-1090 and 43-1176)


============
California
============

***Employer Invested Emission Reduction Funding - South Coast
The South Coast Air Quality Management District (SCAQMD) administers the
Air Quality Investment Program (AQIP). The AQIP provides funding to allow
employers within SCAQMD's jurisdiction to make annual investments into an
administered fund to meet employers' emission reduction targets. The
revenues collected are used to fund alternative mobile source emission/trip
reduction programs, including alternative fuel vehicle projects, on an
on-going basis. Programs such as procurement of low-emission, alternative
fuel or zero emission vehicles, and old vehicle scrapping may be considered
for funding.

Lower-Emission School Bus Grants
The Lower-Emission School Bus Program provides grant funding for the
replacement of older school buses and for the purchase of air pollution
control equipment for in-use buses. Air pollution control devices must be
verified by the California Air Resources Board to reduce particulate matter
emissions by at least 85% for each retrofitted school bus. Public school
districts in California, that own their own buses, are eligible to receive
funding. Private school transportation providers that contract with public
school districts in California to provide transportation services are also
eligible to receive funding for the retrofit of in-use buses. New buses
purchased to replace older buses may be fueled by diesel or an alternative
fuel, provided that the required emissions standards specified in the
current Lower-Emissions School Bus Program Guidelines are met. Commercially
available hybrid school buses may be partially eligible for funding.
Contact local air districts for more information about grant funding
availability and distribution from the Lower-Emission School Bus Program.
(Reference California Health and Safety Code 44299.90-44299.91)

***Low-Emission Taxi Incentives - San Francisco
The San Francisco Taxicab Commission has committed to reduce greenhouse gas
emissions from the San Francisco taxi fleet by 20% by 2012, as compared to
1990 emissions levels. Under the Clean Taxi Program, companies may apply
for a surcharge of up to $7.50 on any gate fee charged for the use of
certain low-emission vehicles. Additionally, grants of up to $2,000 per
vehicle may be available from the San Francisco County Transportation
Authority toward the purchase of light-duty hybrid electric and compressed
natural gas taxis.

Alternative Fuel Vehicle (AFV) and Hybrid Electric Vehicle (AFV) Insurance
Discount
Farmers Insurance provides a discount of up to 10% on all major insurance
coverage for HEV and AFV owners. To qualify, the automobile must be: 1)
designed to use a dedicated alternative fuel as defined in the Energy
Policy Act of 1992; or 2) an HEV. A complete Vehicle Identification Number
is required to validate vehicle eligibility.

Alternative Fuel Vehicle (AFV) and Fueling Infrastructure Grants
The Assembly Bill (AB) 2766 Motor Vehicle Registration Fee Program provides
funding for projects that reduce air pollution from on- and off-road
vehicles. Eligible projects include purchasing AFVs and developing
alternative fueling infrastructure. Contact local air districts for more
information about available grant funding and distribution from the AB 2766
Motor Vehicle Registration Fee Program. (Reference Health and Safety Code
44220 (b))

Alternative Fuel and Advanced Technology Research and Development
The Innovative Clean Air Technologies (ICAT) Program was developed by the
California Air Resources Board (ARB) and co-funds demonstration projects of
innovative technologies that will improve emission prevention or control
while promoting new industries and jobs in California. Proposals related to
current ARB programs, such as developing alternatives to diesel fuel and
diesel engines, increasing efficiency of zero-emission vehicles, and
developing fuel cells and hydrogen technology, are of particular interest.
The ICAT Program is currently on hold but is expected to resume for future
solicitations.

***Low-Emission Vehicle Incentives and Technical Training - San Joaquin
Valley
The REMOVE II Program (Program) is administered by the San Joaquin Valley
Air Pollution Control District (APCD) and provides incentives for the
purchase of low-emission passenger vehicles, light-duty trucks, small
buses, and trucks with Gross Vehicle Weight Ratings of 14,000 pounds or
less. The purpose of the Program is to encourage the early introduction of
low-emission vehicles in the San Joaquin Valley. The Program offers between
$1,000 and $3,000 per vehicle and varies according to the emission
certification level and size of the vehicle. Vehicles must be powered by
alternative fuel, electric, or hybrid electric engines/motors. The Program
also includes an Alternative Fuel Vehicle (AFV) Mechanic Training Component
that provides incentives for the education of personnel on the mechanics,
operation safety, and maintenance of AFVs, fueling stations, and tools
involved in the implementation of alternative fuel technologies.

***Technology Advancement Funding - South Coast
The South Coast Air Quality Management District's Clean Fuels Program
provides funding for research, development, demonstration, and deployment
projects that are expected to help accelerate the commercialization of
advanced low-emission transportation technologies. Eligible projects have
included: power trains and energy storage/conversion devices (e.g., fuel
cells and batteries); and implementation of clean fuels (e.g. natural gas,
propane, and hydrogen), including their infrastructures. Projects are
selected via specific requests for proposals on an as-needed basis or
through unsolicited proposals. Approximately $10 million in funding is
available annually with expected cost-share from other project partners and
stakeholders.

***Alternative Fuel and Advanced Vehicle and Infrastructure Incentives -
Vacaville
The City of Vacaville provides incentives for the purchase of new qualified
battery electric vehicles, dedicated compressed natural gas (CNG) vehicles,
plug-in hybrid electric vehicles, and CNG vehicle home fueling appliances. 
The city offers a $1000 incentive towards a new dedicated CNG vehicle. The
City of Vacaville also offers a $2000 incentive on the purchase and
installation of the Phill Home Refueling Appliance (HRA). The EV program
grants up to $6000 available per new EV purchased or leased. Hybrids are
not covered currently under this program because the incentive targets
alternative engine technologies. 

Alternative Fuel and Vehicle Research and Development Incentives
The Alternative and Renewable Fuel and Vehicle Technology Program,
established by Assembly Bill 118 and administered by the California Energy
Commission, aims to increase the use of alternative and renewable fuels and
innovative technologies. Grants and loans are available for projects that:

*develop and improve alternative and renewable low-carbon fuels;
*optimize alternative and renewable fuels for existing and developing
engine technologies;
*produce alternative and renewable low-carbon fuels in California;
*decrease the overall impact of an alternative and renewable fuel's
life-cycle carbon footprint and increase sustainability;
*expand fuel infrastructure, fueling stations, and equipment;
*improve light-, medium-, and heavy-duty vehicle technologies;
*retrofit medium- and heavy-duty on-road and non-road vehicle fleets;
*expand infrastructure connected with existing fleets, public transit, and
transportation corridors; and
*establish workforce training programs, conduct public education and
promotion, and create technology centers.
(Reference California Health and Safety Code 44270-44274.7)
[NOTE: It's not clear to me if this program has been funded and is
operation]

***Employee Vehicle Purchase Incentives - Riverside
City of Riverside employees are eligible to receive a rebate toward the
purchase of qualified natural gas or hybrid electric Advanced Technology
Partial Zero Emission Vehicles that are purchased from a City of Riverside
automobile dealership. The rebate for a new qualified vehicle is worth up
to $2,000, or $1,000 for a qualified used vehicle.


============
Colorado
============

Alternative Fuel Infrastructure Tax Credit
For tax years beginning prior to January 1, 2011, the Colorado Department
of Revenue offers an income tax credit for the cost of construction,
reconstruction, or acquisition of an alternative fueling facility that is
directly attributable to the storage, compression, charging, or dispensing
of alternative fuels to motor vehicles. The credit value is 35% of the cost
if claimed during the 2009 tax year, and 20% of the cost if claimed during
the 2010 or 2011 tax year...For an alternative fueling facility that will
be generally accessible for use by the public, in addition to the person
claiming the credit, the percentages specified above will be multiplied by
1.25. If at least 70% of the alternative fuel dispensed annually is derived
from a renewable energy source for a period of 10 years, the credit
percentages specified above will be multiplied by 1.25. Certification for
the percentage of renewable energy must be presented, as requested, to the
Department of Revenue. The credit has a maximum value of $400,000 in any
consecutive five-year period for each fueling facility. For more
information about this credit, see the Colorado Department of Revenue's
Alternative Fuel Income Tax Credits Web site.
(Reference Colorado Revised Statutes 39-22-516)

Alternative Fuel Vehicle (AFV) and Hybrid Electric Vehicle (HEV) Tax
Credit
An income tax credit is available from the Colorado Department of Revenue
for a motor vehicle titled and registered in Colorado that uses or is
converted to use an alternative fuel, is a hybrid vehicle, or has its power
source replaced with one that uses an alternative fuel. For vehicles
purchased or converted between January 1, 2007, and January 1, 2010, the
percentage of the actual or incremental cost that may be claimed as a
credit ranges from 50-85%.  These credits are capped at $6,000 for the
following: AFVs, AFV conversions, HEVs, plug-in hybrid electric vehicles
(PHEVs), PHEV conversions, idle-reduction technologies, and power source
replacements; there is no cap on natural gas vehicle conversions. Between
2012 and 2016, the cap on PHEV conversions increases to $7500. Individuals
who claimed a tax credit in previous years for the purchase of a HEV, Model
Year 2004 or newer, may be eligible to claim an additional credit for the
conversion of the same vehicle to a PHEV. For credits claimed in tax years
2010 and 2011, Category 3 and Category 4 vehicles that permanently displace
vehicles or power sources at least 12 years old are eligible for 1.25 times
the credit percentages displayed up to 100%. Additional information is also
available from the Governor's Energy Office.
(Reference House Bill 1331, 2009, and Colorado Revised Statutes 39-33-101
to 39-33-106)

Alternative Fuel Vehicle (AFV) and Hybrid Electric Vehicle (HEV) Rebate
The Colorado Department of Revenue offers a rebate for the purchase of an
AFV, HEV, or for the conversion of a vehicle to operate using an
alternative fuel. Vehicles must be owned by the State of Colorado, a
political subdivision of the state, or a tax-exempt organization, and be
used in connection with the official activities of the entity. The rebate
is a percentage of the incremental cost if used toward purchasing a new
vehicle, or is a percentage of the conversion cost if used towards the cost
of converting a vehicle to operate using an alternative fuel.
For costs incurred between July 1, 2006, and July 1, 2009, the rebate
percentages range from 25-75%:
Each qualified entity is limited to $350,000 per state fiscal year in total
rebates paid.
(Reference House Bill 1331, 2009, and Colorado Revised Statutes 39-33-101
through 39-33-106)

Electric Vehicle (EV) Charging Infrastructure Grants
Grants are available to local governments for the installation of EV
charging stations. Grants are prioritized based on the local government's
commitment to energy efficiency. (Reference Senate Bill 075, 2009 and
Colorado Revised Statutes 24-38.5-102 and 24-38.5-103)


============
Connecticut
============

School Bus Retrofit Program
The Connecticut Clean School Bus Program was created to: 1) establish
grants for municipalities and local and regional school boards for
reimbursement of the cost of retrofitting full-sized school buses that are
projected to be in service on or after September 1, 2010; 2) develop and
implement an outreach plan and educational materials regarding the program,
and; 3) assist municipalities and local and regional boards of education
and bus companies to retrofit their full-sized school buses. (Reference
Connecticut General Statutes 22a-21j and 22a-21k)

School Bus Emissions Reduction
Prior to September 1, 2010, each full-sized school bus with an engine model
year of 1994 or newer, transporting children in the state, must be equipped
with specific emissions control systems, including either: 1) a closed
crankcase filtration system and a level 1 device, level 2 device or level 3
device; 2) an engine certified by the U.S. Environmental Protection Agency
(EPA) to meet Model Year 2007 emission standards; or 3) use compressed
natural gas or other alternative fuel certified by the EPA or the
California Air Resources Board to reduce particulate matter emissions by at
least 85% as compared to ultra-low sulfur diesel fuel. (Reference
Connecticut General Statutes 14-164o)


============
Delaware
============

Vehicle-to-Grid Energy Credit
Retail electricity customers with one or more grid-integrated electric
vehicle (EV) will be credited in kilowatt-hours for energy discharged to
the grid from the EV's battery at the same rate that the customer pays to
charge the battery. A grid-integrated EV is defined as a battery-powered
motor vehicle that has the ability for two-way power flow between the
vehicle and the electric grid as well as communications hardware and
software that allow for external control of battery charging and
discharging. (Reference Senate Bill 153, 2009)


============
Georgia
============

Zero Emission Vehicle (ZEV) Tax Credit
An income tax credit is available for up to 20% of the cost to purchase or
lease a ZEV, or $5,000, whichever is less. ZEVs include, but are not
limited to, battery-only electric vehicles and hydrogen fuel cell vehicles.
Low-speed vehicles do not qualify for this credit. The credit cannot exceed
the taxpayer's income tax liability, but any portion of the credit not used
in the year the ZEV is purchased or leased may be carried over for up to
five additional years. (Reference Georgia Code 48-7-40.16)

Alternative Fuel Vehicle (AFV) Tax Credit
An income tax credit is available for the purchase, lease, or conversion of
a vehicle that operates solely on an alternative fuel and meets the U.S.
Environmental Protection Agency (EPA) certification of a Low Emission
Vehicle (LEV). The credit is worth up to 10% of the cost of a new AFV or up
to 10% of the cost of converting the vehicle to operate on an alternative
fuel, or $2,500, whichever is less. The credit cannot exceed the taxpayer's
annual income tax liability, but any portion of the credit not used in the
year the AFV is purchased or converted may be carried over for up to five
additional years. This incentive does not apply to hybrid electric
vehicles. (Reference Georgia Code 48-7-40.16)

Electric Vehicle (EV) Charger Tax Credit
An income tax credit is available to any eligible business enterprise for
the purchase or lease of each EV charger that is located in the state. The
amount of the credit is 10% of the cost of the charger or $2,500, whichever
is less. (Reference Georgia Code 48-7-40.16)


============
Hawaii
============

Electric Vehicle (EV) and Infrastructure Grants
The Hawaii Transportation Energy Transformation Grant Fund has been
established within the Department of Business, Economic Development, and
Tourism (Department) to provide grants for the acquisition of EVs, the
installation of EV charging infrastructure, and the development of
innovative programs or the coordination of activities that diversify
transportation energy sources. The Department will review all applications
and is required to provide annual statistical information regarding program
participation to the Governor and state legislature. (Reference Senate Bill
1202, 2009, and Hawaii Revised Statutes 201)

Business Investment Tax Credit
Through December 31, 2010, taxpayers making a high technology business
investment are eligible for a tax credit the year in which the investment
is made and may be carried over for up to four additional years. A
qualified high technology business is defined as one in which more than 50%
of the activities are qualified research (75% of which is conducted in
Hawaii) and in which more than 75% of the income (i.e. income from products
sold from, manufactured or produced in Hawaii or from services performed in
Hawaii) is derived from qualified research. Qualified research includes
research that is related to non-fossil fuel energy-related technology. The
tax credit is equal to a percentage of the investment made, ranging from
10% to 35%.
(Reference Senate Bill 199, 2009, and Hawaii Revised Statutes 235-7.3 and
235-110.9)


============
Illinois
============

Clean School Bus Program
The Illinois Clean School Bus Program provides funding to assist schools
and school districts to reduce emissions from diesel powered school buses
through emission control retrofits; bus replacements; implementation of
cleaner fuels, including biodiesel, propane, and natural gas; and support
for emissions reduction policies, including those related to idle
reduction. Funding may be restricted to certain counties with further
funding being secured through federal grants and other resources to
implement the program on a statewide basis.

Alternative Fuel Vehicle (AFV) and Alternative Fuel Rebates
The Illinois Alternate Fuels Rebate Program (Program) provides a rebate for
80% of the incremental cost of purchasing an AFV (up to $4,000), 80% of the
cost of federally certified AFV conversions (up to $4,000), and for the
incremental cost of purchasing alternative fuels. Eligible fuels for the
program include E85, diesel fuel blends containing at least 20% biodiesel
(B20), natural gas, propane, electricity, and hydrogen. A vehicle is only
eligible to receive one rebate in its lifetime. The AFV or conversion
system must be purchased from an Illinois-based company or vendor, except
if the vehicle is a heavy-duty specialty vehicle that is not sold in
Illinois. Only hybrid electric vehicles fueled with alternative fuels are
eligible. To be eligible for a fuel rebate, the majority of fuel purchases
must be made from Illinois retail stations or fuel suppliers. The E85 fuel
rebate is up to $450 per year (depending on vehicle miles traveled) for up
to three years for each flexible fuel vehicle that uses E85 at least half
the time. The biodiesel fuel rebate (for B20 and higher blends) is for 80%
of the incremental cost of the biodiesel fuel, as compared to conventional
diesel. The Program is open to all Illinois residents, businesses,
government units (except federal government), and organizations located in
Illinois. (Reference 415 Illinois Compiled Statutes 120/30)

Clean Diesel Retrofit and Idle Reduction Grants
The Illinois Clean Diesel Grant Program (Program) provides funding for the
installation of diesel oxidation catalysts, closed crankcase ventilation
systems, particulate matter filters, and anti-idling equipment, including
direct-fired heaters and auxiliary power units. In addition, funding may be
available for diesel-electric hybrid vehicles. The Program is part of the
Illinois Green Fleets Initiative and targets school buses, shuttle buses,
diesel vehicles operating in residential areas, and over-the-road trucks
located and spending significant driving time in Illinois.


============
Indiana
============

Alternative Fuel Vehicle (AFV) Grant Program
Effective July 1, 2009, the Alternative Fuel Vehicle Grant Program,
administered by the Indiana Office of Energy Development (OED), will offer
grants to counties, cities, towns, townships, or school corporations to
purchase Original Equipment Manufactured (OEM) AFVs and for AFV
conversions, A recipient may be awarded $2,000 for each OEM AFV purchased,
and up to $2,000 for each AFV conversion. Applications for the grant
program must be reviewed and approved by OED, and the amount of grants
awarded for all fiscal years may not exceed $1 million. (Reference House
Bill 1554, 2009, and Indiana Code 4-4-32.3)

Alternative Fuel Vehicle (AFV) Manufacturer Tax Credit
The Indiana Economic Development Corporation (IEDC) may award tax credits
under the Hoosier AFV Manufacturer Tax Credit to foster job creation,
reduce dependency on imported energy sources, and reduce air pollution
resulting from the manufacture or assembly of AFVs in Indiana. AFV
manufacturers are eligible for tax credits of up to 15% of the qualified
investment for which the credit is claimed. Qualified investments include
expenditures in the state that are reasonable and necessary for the
manufacture or assembly of AFVs. For the purpose of this incentive, AFVs
are defined as vehicles designed to operate on E85, natural gas, liquefied
petroleum gas, hydrogen, methanol, coal-derived liquid fuels, non-alcohol
fuels derived from biological material, P-Series fuels, or electricity.
Applications for this incentive must be reviewed and approved by the IEDC.
The credit applies to taxable years beginning after December 31, 2006, and
before December 31, 2012. Unused credits may be carried forward for up to
nine consecutive taxable years. (Reference Indiana Code 6-3.1-31.9)

Vehicle Research and Development Grants
The Indiana 21st Century Research and Technology Fund is administered by
the Indiana Economic Development Corporation and provides grants and loans
to support proposals for economic development in areas including
alternative fuel technologies and fuel-efficient vehicle production.
(Reference Indiana Code 5-28-16-2)


============
Iowa
============

Alternative Fuel Vehicle (AFV) Demonstration Grants
The Iowa Department of Natural Resources conducts marketing and education
outreach to encourage the use of alternative fuels and, contingent upon
funding, also awards demonstration grants to individuals who purchase
vehicles that operate on alternative fuels, including but not limited to,
E85, biodiesel, compressed natural gas, electricity, solar energy, or
hydrogen. Grants may be used towards conducting research connected with the
fuel or the vehicle. Grants may be used towards the purchase of the vehicle
if the Department of Natural Resources retains the title of the vehicle,
the vehicle is used for research, and the proceeds from the eventual sale
of the vehicle are used for additional research. (Reference Iowa Code
214A.19)

Alternative Fuel Loan Program
The Alternate Energy Revolving Loan Program (AERLP) for alternative energy
projects is administered by the Iowa Energy Center. Through a participation
agreement with the project lender, the program provides up to half the cost
of biomass or alternative fuel production projects, up to a maximum of $1
million per facility. The AERLP funds are provided at 0% interest with the
lender's funds bearing market interest. Fuel production facilities must be
located in Iowa. Funding is currently limited. (Reference Iowa Code
476.46)

Alternative Fuel Production Loans
The Value-Added Agriculture Program offers a combination of forgivable and
traditional low-interest loans for business projects involving the
production of alternative fuels. The mixture of forgivable and low-interest
loans varies according to the size of the award. Research and development
projects are not eligible for this program.

Alternative Fuel Production Tax Credits
The Enterprise Zone Program and the High Quality Jobs Program offer state
tax incentives to business projects for the production of biomass or
alternative fuels. Depending on the program, incentives may include: an
investment tax credit equal to a percentage of the qualifying investment,
amortized over five years; a refund of state sales, service, or use taxes
paid to contractors or subcontractors during construction; a doubling of
the state's refundable research activities credit; additional funding for
training new employees; and a local property tax exemption of up to 100% of
the value added to the property.


============
Louisiana
============

Alternative Fuel Vehicle (AFV) and Fueling Infrastructure Tax Credit
The state offers an income tax credit worth 50% of the cost of converting a
vehicle to operate on an alternative fuel, 50% of the incremental cost of
purchasing an original equipment manufactured AFV, and 50% of the cost of
constructing an alternative fueling station. Only vehicles registered in
Louisiana may receive the tax credit. A taxpayer may instead take a tax
credit worth 10% of the cost of the motor vehicle or up to $3,000,
whichever is less. For the purpose of this incentive, alternative fuels
include compressed natural gas, liquefied natural gas, liquefied petroleum
gas, biofuel, biodiesel, methanol, ethanol, electricity, and any other
fuels that meet or exceed federal clean air standards. (Reference House
Bill 110, 2009, and Louisiana Revised Statutes 47:6035)

Green Jobs Tax Credit
The state offers a corporate or income tax credit for qualified capital
infrastructure projects in Louisiana that are directly related to
industries including but not limited to the energy efficient and advanced
drive train vehicle industry and the biofuels industry. The tax credit is
worth up to $1 million per state-certified green project, calculated on the
base investment costs of the project, for up to a total of $5 million per
year. Other restrictions may apply. (Reference House Bill 733, 2009, and
Louisiana Revised Statutes 47:6035)


============
Maine
============

Alternative Fuel Vehicle (AFV) and Fueling Infrastructure Loans
The Clean Fuel Vehicle Fund is a non-lapsing revolving loan fund managed by
the Finance Authority of Maine and may be used for direct loans to support
production, distribution and consumption of clean fuels and biofuels. The
Finance Authority of Maine may also insure up to 100% of mortgage payments
with respect to mortgage loans for clean fuel vehicle projects. (Reference
Legislative Document 389, 2009, and Maine Revised Statutes Title 10,
Sections 1023-K and 1026-A)


============
Maryland
============

Hybrid Electric Vehicle (HEV) and Electric Vehicle (EV) Tax Credit
A tax credit is allowed against the excise tax imposed for the purchase of
qualified HEVs and EVs. For qualified EVs, the tax credit may not exceed
$2,000. For qualified HEVs, the credit may not exceed: a) $250 if the
vehicle battery provides at least 5% but less than 10% of maximum power
available; b) $500 if the vehicle battery provides at least 10% but less
than 20% of maximum power available; c) $750 if the vehicle battery
provides at least 20% but less than 30% of maximum power available; d)
$1,000 if the vehicle battery provides at least 30% of maximum power
available. Additional tax credits of $125 to $500 are available for HEVs
equipped with regenerative braking systems that meet certain requirements,
depending on the amount of energy created from breaking. A qualified EV
must meet the definition set forth in the Internal Revenue Code. A
qualified HEV must meet the current vehicle exhaust standard set under the
federal Tier 2 program for passenger vehicles. (Reference Maryland
Statutes, Transportation Code 13-815)


============
Michigan
============

Advanced Vehicle Battery Manufacturer Tax Credits
Manufacturers of traction battery packs for use in vehicles may be eligible
for a tax credit from the Michigan Economic Growth Authority for tax years
beginning on or after January 1, 2010, and ending before January 1, 2015.
The amount of the credit is based on kilowatt hours of battery capacity.
Qualified batteries must have a traction battery capacity of at least four
kilowatt hours, be equipped with an electrical plug for charging purposes,
and be installed in a new, qualified plug-in electric drive motor vehicle
that qualifies for the federal tax credit specified in 26 U.S. Code 30D.

Beginning on or after January 1, 2012, a manufacturer may claim a tax
credit of up to 75% of the qualified expenses for vehicle engineering to
support battery integration, prototyping, and launching, so long as the
expenses are incurred between January 1, 2009, and January 1, 2014. The
same credit is available to a manufacturer that increases its engineering
activities for advanced automotive battery technologies.

Taxpayers may also claim a tax credit equal to 50% of the capital
investment expenses for the construction of an integrative cell
manufacturing facility that includes anode and cathode manufacturing and
cell assembly, if the project creates at least 300 new jobs in the state.
Taxpayers that have received federal loan guarantees may claim a credit
equal to 25% of the capital investment expenses for the construction of a
facility that will produce large scale batteries and manufacture integrated
power management, smart control, and storage systems, if the project
creates at least 500 new jobs in the state.
(Reference Senate Bill 777, 2009, and Michigan Compiled Laws 208.1434)


Hybrid Electric Vehicle Research and Development Tax Credit
A taxpayer engaged in research and development of a qualified hybrid system
that has the primary purpose of propelling a motor vehicle may claim a tax
credit under the Michigan Business Tax through December 31, 2015. This tax
credit is equal to 3.9% of all wages, salaries, fees, bonuses, commissions,
or other payments made in the taxable year on behalf of or for the benefit
of employees for services performed in a qualified facility. The maximum
amount of credit allowed for any one taxpayer is $2 million per tax year.
(Reference Michigan Compiled Laws 208.1101-208.1601)


Alternative Fuel and Vehicle Research, Development, and Manufacturing Tax
Credits
Taxpayers certified by the Michigan NextEnergy Authority (MNEA) may claim a
nonrefundable credit for tax liability attributable to research,
development, or manufacturing of qualified alternative fuel vehicles (AFVs)
and renewable fuel. For the purpose of this incentive AFVs include fuel
cell, electric, hybrid electric, natural gas, E85, liquefied petroleum gas,
and hydrogen vehicles. Renewable fuels include biodiesel blends of at least
20%. Additionally, businesses located within the designated Alternative
Energy Zone that are engaged in qualified activities may claim a credit for
the taxpayer's qualified payroll amount. (Reference Michigan Compiled Laws
207.821-207.827 and 208.1429)


Alternative Fuel Development Property Tax Exemption
A tax exemption may apply to industrial property which is used for, among
other purposes, high-technology activities or the creation or synthesis of
biodiesel fuel. High-technology activities include those related to
advanced vehicle technologies such as electric, hybrid, or alternative fuel
vehicles and their components. In order to qualify for the tax exemptions,
an industrial facility must obtain an exemption certificate for the
property from the State Tax Commission. (Reference Michigan Compiled Laws
207.552 and 207.803)


Alternative Energy Technology Promotion
NextEnergy is an organization with a comprehensive set of actions and
incentives designed to help position Michigan as the world's leading center
for alternative energy technology, research and development, education, and
manufacturing. NextEnergy programs support technologies for both mobile and
stationary applications using renewable and distributed energy solutions.


============
Montana
============

Alternative Fuel Vehicle (AFV) Conversion Tax Credit
An income tax credit is available to businesses or individuals for up to
50% of the equipment and labor costs for converting vehicles to operate
using alternative fuels. Qualified alternative fuels are compressed and
liquefied natural gas, liquefied petroleum gas, hydrogen, electricity, and
fuel containing at least 85% ethanol or methanol. A maximum credit of $500
is available for the conversion of vehicles with a Gross Vehicle Weight
Rating (GVWR) of 10,000 pounds (lbs.) or less and $1,000 for vehicles with
a GVWR of more than 10,000 lbs. The credit must be applied in the year the
conversion is made, and the seller of an alternative fuel may not receive a
credit for converting their own vehicles to operate on the alternative fuel
they sell. (Reference Montana Code Annotated 15-30-164)


============
Nebraska
============

Alternative Fuel Vehicle (AFV) and Fueling Infrastructure Loans
The Nebraska Energy Office administers the Dollar and Energy Saving Loan
Program (Program). The Program makes low-cost loans available for a variety
of alternative fuel projects, including: the replacement of conventional
vehicles with AFVs; the purchase of new AFVs; the conversion of
conventional vehicles to operate on alternative fuels; and the construction
or purchase of a fueling station or equipment. Dedicated AFVs are eligible,
and loans may go towards a portion of the cost of dual-fuel vehicles. The
maximum loan amount is $150,000 per borrower, and the interest rate is 5%
or less.


=============
New Hampshire
=============

Alternative Fuel Vehicle (AFV) and Fueling Infrastructure Project Funding
The New Hampshire Department of Environmental Services (DES) and the
Granite State Clean Cities Coalition (GSCCC) provide competitive funding on
a cost reimbursement basis for AFVs, advanced technology vehicles, and
alternative fueling infrastructure. Only projects located in ozone
non-attainment or maintenance areas in the state are eligible for funding.
For more information see the GSCCC Web site.


============
New Jersey
============

Alternative Fuel Vehicle (AFV) and Hybrid Electric Vehicle (HEV) Rebate
New Jersey's AFV Rebate Program offers a rebate to local government
entities that convert vehicles to operate on alternative fuels or purchase
original equipment manufacturer (OEM) AFVs. The rebate amounts, shown in
the table below, can be used to cover the cost of converting a vehicle to
operate on an alternative fuel or to cover the incremental cost of
purchasing an OEM AFV, and vary according to the gross vehicle weight
rating (GVWR) and whether the vehicle is dedicated or bi-fuel. HEVs may
also qualify for a rebate. Eligible entities include local governments,
state colleges and universities, school districts, and governmental
authorities.  Maximum rebate is $12,000.


Alternative Fuel Infrastructure Rebate
New Jersey's Alternative Fuel Infrastructure Program has funding available
to reimburse eligible local governments, state colleges and universities,
school districts, and governmental authorities for 50% of the cost of
purchasing and installing refueling infrastructure for alternative fuels,
up to a maximum of $50,000 is available per applicant. Eligible fuels
include natural gas, propane, electricity, ethanol (E85), and hydrogen.


Zero Emissions Vehicle (ZEV) Tax Exemption
ZEVs sold, rented, or leased in New Jersey are exempt from state sales and
use tax. This exemption is not applicable to partial zero emission
vehicles, including hybrid electric vehicles. ZEVs are defined as vehicles
certified as such by the California Air Resources Board. For a list of
qualifying ZEVs, see the New Jersey Department of the Treasury Web site.
(Reference New Jersey Statutes 54:32B-8.55)


============
New Mexico
============

Alternative Fuel Vehicle (AFV) Manufacturing Tax Credit
The Alternative Energy Product Manufacturers Tax Credit provides a credit
against combined reporting taxes (gross receipts, compensating, and
withholding) for manufacturing alternative energy products, which include
hydrogen and fuel cell vehicle systems, and electric and hybrid electric
vehicles. The credit is limited to 5% of qualifying expenditures, and
manufacturers must fulfill job creation requirements to be eligible.
(Reference New Mexico Statutes 7-9J)


Alternative Fuel Vehicle (AFV) and Fueling Infrastructure Grants
The Clean Energy Grants Program is administered by the Energy Conservation
and Management Division of the New Mexico Energy, Minerals, and Natural
Resources Department and provides grants for projects utilizing clean
energy technologies (including alternative fuel vehicles and fueling
infrastructure) and projects that provide clean energy education, technical
assistance, and training programs. These grants are provided on a
competitive basis to qualifying entities such as municipalities and county
governments, state agencies, state universities, public schools,
post-secondary educational institutions, and Indian nations, tribes, and
pueblos. (Reference New Mexico Statutes 71-7-1 to 71-7-7)


Alternative Fuel Vehicle (AFV) Acquisition Loans
Up to $5 million is authorized for a revolving loan fund for AFV
acquisitions by state agencies, political subdivisions, and educational
institutions. The maximum amount of a loan to acquire a vehicle must not
exceed the actual cost of acquiring the vehicle or $3,000, whichever is
less. Projected fuel cost savings from using the AFV is considered when the
loan repayment schedule is developed. (Reference New Mexico Statutes
13-1B)


============
New York
============

Alternative Fuel Product Development Funding
The New York State Energy Research and Development Authority's (NYSERDA)
Transportation Research Program sponsors a wide variety of product
development efforts aimed at improving efficiency and increasing the use of
alternative fuels. Program Opportunity Notices are issued periodically to
solicit proposals for cost-share development efforts leading to the
manufacture and sale of innovative products that provide energy,
environmental and economic development benefits. For more information, see
the NYSERDA Transportation Projects Web site.


Alternative Fuel Bus and Infrastructure Funding
The Clean Fueled Bus Program, administered by the New York State Energy
Research and Development Authority (NYSERDA), provides funds to state and
local transit agencies, municipalities, and schools for up to 100% of the
incremental cost of purchasing new alternative fuel buses and associated
infrastructure. For the purposes of this program, an alternative fuel bus
is any motor vehicle with a seating capacity of 15 or more passengers used
for the transportation of persons on public highways that is powered by
compressed natural gas (CNG) (including dual-fuel technology that is
factory built and certified or a new diesel engine with a minimum of 75%
use of CNG during typical operation), propane, methanol, hydrogen,
biodiesel, or ethanol, or uses electricity as a primary motive force (e.g.,
hybrid electric). Eligible infrastructure projects include construction and
installation of equipment to fuel or recharge alternative fuel buses
including, but not limited to, battery charging stations and natural gas
fueling stations and depots. To be considered for funding, the project must
be necessary to introduce or expand a fleet of alternative fuel buses and
include only cost items directly associated with making the facility
capable of dispensing the fuel. Funding for this program is provided by the
Clean Water/Clean Air Bond Act. For more information, see the NYSERDA
Transportation Projects Web site.


Alternative Fuel Vehicle (AFV) and Fueling Infrastructure Funding
The New York State Clean Cities Challenge, administered by the New York
State Energy Research and Development Authority (NYSERDA), awards funds to
members of New York's Clean Cities Coalitions that acquire AFVs or install
AFV fueling or recharging infrastructure. Funds are awarded on a
competitive basis, and can be used to cost-share up to 75% of the proposed
project, including the incremental cost of purchasing AFVs, the cost of
installing fueling and recharging equipment, and the incremental costs
associated with bulk alternative fuel purchases. Consideration will be
given to projects that result in new fueling or charging facilities,
benefit more than one fleet, provide a high level of visibility and
innovation, and/or comprise unique public/private partnerships. For more
information, see the NYSERDA Transportation Projects Web site.


***Alternative Fuel and Advanced Technology Vehicle Funding - New York
City
The New York City Private Fleet Alternative Fuel/Electric Vehicle Program,
administered by the New York State Energy Research and Development
Authority (NYSERDA) in cooperation with New York City Department of
Transportation, helps private companies and non-profit organizations
operating vehicles in New York City to acquire alternative fuel and
advanced technology vehicles. Funds are awarded on a competitive basis for
up to 50% of the incremental cost of purchasing new light-duty natural gas
vehicles (NGVs) or electric vehicles (EVs), and up to 80% of the
incremental cost for purchasing new or converting medium- and heavy-duty
NGVs (dedicated and bi-fuel), EVs, or hybrid electric vehicles. In
addition, up to 50% of the costs for alternative fueling or EV charging
station equipment and installation may be eligible. For more information,
see the NYSERDA Transportation Projects Web site.


Alternative Fueling Infrastructure Tax Credit
A state tax credit is available for the installation of alternative fuel
vehicle fueling infrastructure located in the state. The tax credit is
equal to 50% of the cost of the infrastructure. This includes
infrastructure for storing or dispensing an alternative fuel into the fuel
tank of a motor vehicle powered by that fuel, as well as infrastructure
used for charging electric vehicles. Eligible alternative fuels include
natural gas, liquefied petroleum gas, hydrogen, electricity, and any other
fuel that is a least 85% ethanol or other alcohol. This credit does not
apply after December 31, 2010. (Reference New York Tax Law 187-b)


==============
North Carolina
==============

Alternative Fuel Vehicle (AFV) and Hybrid Electric Vehicle (HEV) Grants
The Clean Fuel Advanced Technology (CFAT) project focuses on reducing
transportation related emissions in North Carolina's non-attainment and
maintenance counties for National Ambient Air Quality Standards. Projects
that are adjacent to areas may also be eligible if emissions will be
reduced in the eligible counties. The project is funded by the North
Carolina Department of Transportation, State Energy Office, and the
Division of Air Quality, and covers three broad areas: education and
outreach; project funding; and recognition of exemplary activities.
Although funding is not currently available, future financial support may
be available for AFVs, fueling infrastructure, idle reduction technologies,
heavy-duty HEVs, heavy-duty buses, and diesel retrofits.

Alternative Fuel and Idle Reduction Grants
Grants from the North Carolina Department of Environment and Natural
Resources Division of Air Quality are available for the incremental cost of
purchasing original equipment manufacturer alternative fuel vehicles,
vehicle conversions, implementing idle reduction programs, and constructing
or installing public alternative fueling facilities. More than $500,000 in
funding is available.

Alternative Fuel and Alternative Fuel Vehicle (AFV) Fund
The North Carolina State Energy Office administers an energy credit banking
program, which enables the state to generate funds from the sale of Energy
Policy Act of 1992 (EPAct) credits. The monies generated by the sale of
EPAct credits are deposited into the Alternative Fuel Revolving Fund
(Fund), which enables state agencies to offset the incremental costs of
purchasing alternative fuel, developing fueling infrastructure, and
purchasing AFVs. Funds are distributed to state departments, institutions,
and agencies in proportion to the number of EPAct credits generated by
each. For the purposes of this program, the definition of alternative fuel
includes 100% biodiesel (B100), biodiesel blends of at least 20% (B20),
ethanol/gasoline blends consisting of at least 85% ethanol (E85),
compressed natural gas, propane, and electricity, and includes hybrid
electric vehicles. The Fund also covers additional projects approved by the
Energy Policy Council. (Reference Senate Bill 457, 2009, and North Carolina
General Statutes 143-58.4, 143-58.5, 143-341(8)i, and 136-28.13)

Alternative Fuel Tax Exemption
The retail sale, use, storage or consumption of alternative fuels is exempt
from the state retail sales and use tax. (Reference North Carolina General
Statutes 105-164.13)

Alternative Fuel Vehicle (AFV) and Hybrid Electric Vehicle (HEV) Loans
State and local government credit unions offer green vehicle loans to
purchase new AFVs, HEVs, and qualified fuel-efficient vehicles. The loans
are offered at a 1% interest rate discount as compared to traditional new
vehicle loan rates.


============
Oklahoma
============

Alternative Fuel Vehicle (AFV) Tax Credit
For tax years beginning before January 1, 2015, Oklahoma provides a
one-time income tax credit for 50% of the cost of converting a vehicle to
operate on an alternative fuel, or for 50% of the incremental cost of
purchasing a new Original Equipment Manufacturer AFV. The state also
provides a tax credit for 10% of the total vehicle cost, up to $1,500, if
the incremental cost of a new AFV cannot be determined or when an AFV is
resold, as long as a tax credit has not been previously taken on the
vehicle. Equipment used for conversions must be new and must not have been
previously used to modify or retrofit any vehicle. The alternative fuels
eligible for the credit are compressed natural gas, liquefied natural gas,
liquefied petroleum gas, hydrogen fuel cell, and electricity. For qualified
electric vehicles propelled by electricity only, the credit is based on the
full purchase price of the vehicle. For vehicles equipped with an internal
combustion engine, such as a hybrid electric vehicle, the credit is based
on the portion of the motor vehicle which is attributable to the propulsion
of the vehicle by electricity. For more information, see Oklahoma Income
Tax Form 511CR (PDF 219 KB). (Reference House Bill 1949, 2009, and Oklahoma
Statutes 68-2357.22) Download Adobe Reader

Alternative Fueling Infrastructure Tax Credit
For tax years beginning before January 1, 2015, the state provides a tax
credit for up to 75% of the cost of installing alternative fueling
infrastructure. Alternative fuels eligible for the credit include
compressed natural gas (CNG), liquefied natural gas, liquefied petroleum
gas, hydrogen, and electricity. The infrastructure must be new and must not
have been previously installed or used to fuel alternative fuel vehicles.
The tax credit may be carried forward for up to five years. Beginning
January 1, 2010, a tax credit is also available for up to 50% of the cost
of installing a residential CNG fueling system, up to $2,500. (Reference
House Bill 1949, 2009, and Oklahoma Statutes 68-2357.22)

Alternative Fuel Vehicle (AFV) and Fueling Infrastructure Loans
The Oklahoma Department of Central Services has an Alternative Fuels
Conversion Loan program to help convert government-owned fleets to operate
on alternative fuels. This program provides 0% interest loans for vehicle
conversions, for the construction of AFV fueling infrastructure, and for
the incremental cost associated with the purchase of an Original Equipment
Manufacturer AFV. The program provides up to $10,000 per converted or newly
purchased vehicle and up to $150,000 for the development or installation of
fueling infrastructure. Repayment of the loan has a maximum seven-year
period and repayment is collected through a surcharge in the amount
equivalent to the per gallon fuel cost savings from using an alternative
fuel. If the price of the alternative fuel does not remain below the price
of the conventional fuel that was replaced, repayment is suspended.
Eligible applicants include state and county agencies and divisions,
municipalities, school districts, mass transit authorities, and public
trust authorities. (Reference Oklahoma Statutes 74-130.4 and 74-130.5)

Alternative Fuel Vehicle (AFV) Loans
Oklahoma has a private loan program with a 3% interest rate for the cost of
converting private fleets to operate on alternative fuels, for the
incremental cost of purchasing an Original Equipment Manufacturer AFV, and
for the installation of AFV fueling infrastructure. The repayment of the
loan has a maximum six-year period.


============
Oregon
============

Alternative Fuel Production and Infrastructure Tax Credit
Business owners and others who invest in alternative fuel production and
fueling infrastructure projects in Oregon may be eligible for a tax credit
of up to 50% of eligible project costs through the Business Energy Tax
Credit. Some projects (e.g., propane, compressed natural gas, liquefied
natural gas) may only qualify for a tax credit of 35% of eligible costs.
The tax credit is filed over five years. For projects with eligible costs
of $20,000 or less, the tax credit may be taken in one year. Unused credits
can be carried forward up to eight years.

An eligible applicant (a project owner) must meet the following
requirements:
1) Be a trade, business, or rental property owner with a business site in
Oregon or be an Oregon non-profit organization, tribe, or public entity
that partners with an Oregon business or resident;
2) Own or be the contract buyer of the project; and
3) Use the equipment or lease it to another person or business in Oregon.

Non-profit organizations, schools, and other public entities that do not
have an Oregon tax liability may receive the credit for an eligible project
but must "pass-through" or transfer their project eligibility to a
pass-through partner in exchange for a lump-sum cash payment. The Oregon
Department of Energy determines the rate that is used to calculate the cash
payment. The pass-through option is also available to a project owner with
an Oregon tax liability who chooses to transfer his or her tax credit. For
additional information on possible tax implications in using the
pass-through option, please consult a tax professional.
(Reference Oregon Revised Statutes 316.116, 317.115, 469.160-469.180, and
469.185-469.225)


Alternative Fuel Vehicle (AFV) and Hybrid Electric Vehicle (HEV) Tax
Credit
The Oregon Department of Energy offers two income tax credits for AFVs and
HEVs, one for residents and one for business owners. Oregon residents are
eligible for a Residential Energy Tax Credit, which provides credits of up
to $1,500 toward the purchase of qualified AFVs and HEVs; currently,
flexible fuel vehicles are not eligible. A credit of up to $750 is also
available for the cost of converting vehicles to operate on an alternative
fuel.

Oregon business owners who invest in new HEVs for business use are eligible
for a Business Energy Tax Credit of up to 35% of the incremental cost of
the HEV. Business owners without an Oregon tax liability, non-profit
organizations, and public entities may choose to "pass-through" or transfer
their tax credit eligibility to a business or individual with an Oregon tax
liability in exchange for a cash payment equal to the pass-through rate at
the time of application. Business owners with a tax liability may also
choose to transfer their tax credit.
(Reference Oregon Revised Statutes 316.116, 469.160-469.180, and 801.375)


Alternative Fuel Loans
The Oregon Department of Energy offers a loan program for energy
efficiency, renewable resource, and alternative fuel projects. Eligible
alternative fuel projects include fuel production facilities, dedicated
feedstock production, fueling stations, and fleet vehicles. The program
issues Oregon general obligation bonds to provide funds for the loans. Loan
recipients must complete a loan application and pay a loan application fee.
(Reference Oregon Revised Statutes 470.050)


============
Pennsylvania
============

Alternative Fuel Production Tax Credits
The Alternative Energy Production Tax Credit Program provides a credit of
15% of the net cost of projects related to the production of alternative
fuels, as well as the research and development of technology to provide
alternative fuels, for up to $1 million per taxpayer. An eligible applicant
must develop or construct an alternative energy production project located
in Pennsylvania that has a useful life of at least four years. (Reference
Title 73 Pennsylvania Statutes 1649.701-1649.711)

Alternative Fuel Vehicle (AFV), Hybrid Electric Vehicle (HEV), and Fueling
Infrastructure Funding
The Alternative Fuels Incentive Grant (AFIG) Program is administered by the
Pennsylvania Department of Environmental Protection and provides financial
assistance and information on alternative fuels, AFVs, HEVs, plug-in hybrid
electric vehicles, anti-idling technologies that use alternatives to diesel
fuel for heavy-duty trucks, and advanced vehicle technology research,
development, and demonstration. Projects that result in product
commercialization and the expansion of Pennsylvania companies will be
favored in the selection process. (Reference Title 73 Pennsylvania Statutes
1647.3)

Renewable Energy Grants
Pennsylvania Energy Development Authority (PEDA) provides grants and loan
guarantees for alternative energy projects and related research referring
to deployment projects, manufacturing, or research. PEDA funding is
available for projects involving clean, alternative fuels for
transportation, biomass, and fuel cells. Another grant program, the
Pennsylvania Energy Harvest Grant, seeks to deploy cleaner energy sources
by providing funding for renewable energy technologies, such as biomass
energy projects.


============
Rhode Island
============

***Alternative Fuel Vehicle (AFV) Tax Exemption - Warren
The town of Warren may allow excise tax exemptions of up to $100 for
qualified AFVs registered in Warren. Qualified vehicles must be primarily
fueled by one of the following: an electric motor drawing current from
rechargeable batteries or fuel cells; gas produced from biomass, where
biomass is defined as any organic material other than oil, natural gas, and
coal; liquid, gaseous or solid synthetic fuels produced from coal; or coke
or coke gas. (Reference Rhode Island Code 44-34-14)


==============
South Carolina
==============

Alternative Fuel and Advanced Vehicle Tax Credit
A state income tax credit equal to 20% of the federal fuel cell, advanced
lean burn, hybrid electric vehicle, and alternative fuel vehicle credits is
available to South Carolina resident taxpayers who are eligible for, and
claim, the federal credits. If the amount of the credit exceeds the
taxpayer's liability for the applicable tax year, any unused portion of the
credit may be carried forward and claimed for up to five years. The state
tax credit is calculated without regard to the phase out period limits of
Internal Revenue Code Section 30(B)(f). (Reference South Carolina Code of
Laws 12-6-3377)


============
Texas
============

Clean Vehicle and Equipment Grants
The Texas Emissions Reduction Plan (TERP) provides grants for various types
of clean air projects in 41 counties to improve air quality in the state's
non-attainment areas. Grants are available to purchase, convert, or repower
on- and off-road vehicles and equipment. For complete information on the
types of projects and expenses that may be eligible for a grant, refer to
the TERP Web site. (Reference Texas Statutes, Health and Safety Code 386)

Texas Clean Fleet Program
Beginning in 2010, the Texas Commission on Environmental Quality (TCEQ)
will administer the Texas Clean Fleet Program (Program), which encourages
owners of fleets containing diesel vehicles to permanently remove the
vehicles from the road and replace them with alternative fuel or hybrid
electric vehicles. Grants will be available to fleets to offset the
incremental cost of such replacement projects. An entity that operates a
fleet of at least 100 vehicles and places 25 or more qualifying vehicles in
service for use entirely in Texas during a given calendar year is eligible
to participate in the Program. Qualifying alternative fuel or hybrid
electric vehicle replacements must: result in a reduction of emissions of
nitrogen oxides or other pollutants, as established by the TCEQ, by at
least 25% as compared to baseline levels; meet established minimum fuel
economy guidelines; and meet other requirements as established by TCEQ.
Neighborhood electric vehicles do not qualify under this Program. This
Program expires August 31, 2017. (Reference Senate Bill 1759, 2009, and
Texas Statutes, Health and Safety Code 391)

Alternative Fuel Grants
The Texas Emissions Reduction Plan (TERP) provides grants for alternative
fuel and advanced technology demonstration and infrastructure projects
under the New Technology Research and Development (NTRD) Program, which
provides incentives to encourage and support research, development, and
commercialization of technologies that reduce pollution. For more
information, see the NTRD Program Web site.The NTRD Program is administered
by the Texas Environmental Research Consortium, with support from the
Houston Advanced Research Center from 2006 to 2009. The Texas Commission on
Environmental Quality will assume administration in 2010. (Reference Texas
Statutes, Health and Safety Code 386)

***Clean Heavy-Duty Vehicle and Idle Reduction Grants - Dallas-Fort Worth
The Heavy-Duty Vehicle and Equipment Grant Program (Program) is
administered by the North Central Texas Council of Governments, in
partnership with the Texas Commission on Environmental Quality and the U.S.
Environmental Protection Agency. The Program seeks to reduce emissions from
heavy-duty engines in the Dallas-Fort Worth region, as well as educate
public and private entities on the availability of clean fuels and vehicle
technologies. Grant funding is available in three emphasis areas: local
government, construction equipment, and idle reduction projects. Both
public and private sector entities may apply for grants for the replacement
or repower/retrofit of construction equipment, or for the purchase and
installation of on-side and on-board idle reduction technologies. Local
governments may apply for additional project types. All projects must have
a nitrogen oxide emissions reduction component. Projects will be selected
on a modified first come first served basis.

***Clean Vehicle Incentives - Dallas-Fort Worth
The AirCheckTexas Drive a Clean Machine Program helps vehicle owners comply
with vehicle emissions standards and targets the highest polluting vehicles
by offering financial incentives to remove them from the roadways or to
make repairs to reduce emissions. The North Central Texas Council of
Governments administers the program for residents in nine North Central
Texas ozone non-attainment counties.

***Alternative Fuel Vehicle (AFV) Grants - Houston-Galveston
Congestion Mitigation and Air Quality (CMAQ) Program Grants are available
through the Houston-Galveston Area Council, via the Greater Houston Clean
Cities Coalition, for up to 75% of the incremental cost of purchasing new
original equipment manufactured clean fuel vehicles, clean fuel vehicle
conversions/repowers, or establishing publicly accessible alternative
fueling infrastructure. This grant is for government and private entities
in the eight-county Houston-Galveston non-attainment area.


============
Utah
============

Alternative Fuel Vehicle (AFV) and Fueling Infrastructure Grants and Loans
The Utah Clean Fuels and Vehicle Technology Grant and Loan Program, funded
through the Clean Fuels and Vehicle Technology Fund, provides grants and
loans to assist businesses and government entities in covering: 1) the cost
of converting a vehicle to operate on clean fuels; 2) the incremental cost
of purchasing an Original Equipment Manufacturer (OEM) clean fuel vehicles;
and 3) the cost of retrofitting diesel vehicles with U.S. Environmental
Protection Agency verified closed crankcase filtration devices, diesel
oxidation catalysts, and/or diesel particulate filters. The Clean-Fuels
Grant and Loan Program also provides loans for the cost of converting a
vehicle to operate on a clean fuel, for the purchase of OEM clean fuel
vehicle, and for the purchase of fueling equipment for public/private
sector business and government vehicles. Finally, the program can provide
grants and loans to serve as matching funds for federal and non-federal
grants for the purpose of vehicles to operate on a clean fuel, purchasing
OEM clean fuel vehicles, or retrofitting diesel vehicles. The program does
not support E85 or biodiesel projects. (Reference Utah Code 19-1-401
through 19-1-405)

Clean Fuel Vehicle Tax Credit
The state provides an income tax credit for 50% of the incremental cost (up
to $3,000 maximum) of a clean fuel vehicle built by an Original Equipment
Manufacturer (OEM) and/or an income tax credit for 50% of the cost (up to
$2,500 maximum) of converting the vehicle to operate on an alternative fuel
for vehicles purchased between January 1, 2001 and January 1, 2009, and
registered in Utah. If not previously used, the tax credit may be claimed
on used vehicles. Tax credits are available for businesses and individuals,
may be carried forward up to five years, and are not available for hybrid
electric vehicles. Documentation must be provided as described in the Utah
state tax form TC-40V. For vehicles purchased after January 1, 2009, the
credit amount for OEM compressed natural gas vehicles registered in Utah is
35% of the vehicle purchase price or $2,500, whichever is less; other new
clean fuel vehicles may be eligible for a credit of up to $750. The credit
for conversions remains the same as for pre-2009 purchases. Furthermore,
hybrid-electric vehicles that meet required air quality and fuel economy
standards are eligible. This incentive expires December 31, 2013.
(Reference Utah Code 59-7-605 and 59-10-1009)


============
Vermont
============

Alternative Fuel and Advanced Vehicle Research and Development Tax Credit
Vermont businesses that qualify as a high-tech business involved
exclusively in the design, development, and manufacture of alternative fuel
vehicles, hybrid electric vehicles, and electric vehicles or energy
technology involving fuel sources other than fossil fuels are eligible for
up to three of the following tax credits: 1) payroll income tax credit; 2)
qualified research and development income tax credit; 3) export tax
incentive; 4) small business investment tax credit; and 5) high-tech growth
tax credit. Certain limits and restrictions apply. (Reference Vermont
Statutes Title 32, Chapter 151, Section 5930a, c, f, g, and k)


============
Virginia
============

Alternative Fuel Job Creation Tax Credit
Businesses involved with the manufacture of components for alternative fuel
vehicles (AFVs), AFV conversions, or the production, storage, or dispensing
of hydrogen as a vehicle fuel are eligible for a job creation tax credit
for up to $700 per full-time employee. The credit is allowed in the taxable
year in which the job is created and in each of the two succeeding years in
which the job is continued. Qualifying businesses include AFV component
manufacturers and vehicle conversion companies. Qualified AFVs include
vehicles that operate using natural gas, hydrogen, or electricity. This
credit is effective for taxable years through December 31, 2011. (Reference
Virginia Code 58.1-439.1)

Alternative Fuel Vehicle (AFV) Tax Reduction
Local governments have the option of reducing personal property taxes paid
on AFVs, for ve