Electricity Laws and Incentives in Georgia
The list below contains summaries of all Georgia laws and incentives related to electricity.
Laws and Regulations
Alternative Fuel Excise Tax
Distributors who sell or use motor fuel, including special fuels, are subject to an excise tax of $0.26 per gallon. Motor fuels that are not commonly sold or measured by the gallon and are used in motor vehicles on public highways are taxed according to their gasoline gallon equivalent (GGE). A GGE of electricity may not exceed 11 kilowatt-hours, of hydrogen must be at least 2.2 pounds, of compressed natural gas (CNG) must be at least 110,000 British thermal units, and of liquefied natural gas (LNG) must be at least 6.06 pounds. CNG is defined as a mixture of hydrocarbon gases and vapors, consisting principally of methane in gaseous form that has been compressed for use as a motor fuel. LNG is defined as methane or natural gas in the form of a cryogenic or refrigerated liquid for use as a motor fuel. Propane and special fuels sold in bulk to a licensed consumer distributor are exempt from this tax. For electricity, the excise tax only applies to electricity sold at a public electric vehicle charging stations. The Georgia Department of Revenue may assess, levy, and collect tax for any other motor fuels used on public highways using a GGE rate.
(Reference Georgia Code 48-9-3)
Alternative Fuel Vehicle (AFV) Annual Fee
All-electric vehicles are subject to an annual licensing fee of $316.40 for commercial vehicles and $210.87 for non-commercial vehicles. These fees also apply to plug-in hybrid electric vehicles and flexible fuel vehicles, but only if they have an AFV license plate.
AFV license plates are subject to a one-time manufacturing fee of $25, an annual $20 registration fee, and a $35 special tag fee. Electric, natural gas, propane, bi-fuel, and dual-fuel vehicles are eligible for an AFV license plate.
For more information, see the Georgia Department of Revenue Motor Vehicle Policy Bulletin and the Annual AFV Fee website.
(Reference Georgia Code 40-2-86.1 and 40-2-151)
Electric Vehicle (EV) Charging Station Inspection Requirements
All public EV charging stations must be capable of accurately measuring and displaying electricity dispensed to actively charging EVs on a per kilowatt-hour (kWh) basis. The Georgia Department of Revenue has the authority to conduct EV charging station inspections to ensure accurate delivery and display of electricity per kWh. Violators may be subject to a fine of up to $1,000. Additional requirements apply.
(Reference Senate Bill 146, 2023 and Georgia Code 10-1-222)
Promotion of Electric Vehicle (EV) Manufacturing
The Georgia Department of Economic Development is authorized to establish the Georgia EV Manufacturing Commission (Commission). The Commission will seek to advance the state’s interest in developing, marketing, promoting, and recruiting the growth of the EV industry through continued investment and job creation in the state of Georgia. The Commission will provide recommendations to other State agencies via consulting Georgia’s public and private sectors.
(Reference Senate Bill 26, 2024)
Public Utility Definition
A person or entity that provides electric vehicle (EV) charging services and is not otherwise subject to the jurisdiction of the Georgia Public Service Commission is not defined as a public utility. An excise tax per kilowatt-hour applies to electricity sold at public EV charging stations.
(Reference Senate Bill 146, 2023 and Georgia Code 46-2-20.1)
Transportation Electrification Study
The Joint Study Committee on the Electrification of Transportation (Committee) must study the growth of the electric vehicle (EV) market in Georgia and address concerns regarding public and business needs for public EV charging infrastructure and economic preparedness. The Committee must make recommendations, including proposed legislation, and submit a report to the Georgia Legislature by December 1, 2022. Additional information about the report can be found on the Committee website.
(Reference Senate Resolution 463, 2022)
State Incentives
Alternative Fuel School Bus Grants
The Georgia Department of Education provides grants to local educational agencies for the purchase of new electric, compressed natural gas, or propane school buses. School districts must coordinate with a transportation field consultant from the Georgia Department of Education to apply. Grants amounts vary and are available on a first-come, first-served basis.
(Reference Georgia Code 20-2-240 and Georgia Rules and Regulations 160-1-4-.306)
Alternative Fuel Vehicle (AFV) Conversion Tax Credit
An income tax credit is available for 10% of the cost to convert a vehicle to natural gas, electricity, propane, and hydrogen, up to $2,500 per vehicle. Converted vehicles must be fueled solely by an alternative fuel and must meet the emissions standards for low-emission or zero emission vehicles defined by the Board of Natural Resources. If not used during any taxable year, this tax credit may be carried forward for up to five years. Beginning January 1, 2025, the tax credit may be carried forward for up to three years. For more information, see the Georgia Environmental Protection Division Clean Vehicle Related Tax Credits website.
(Reference Georgia Code 48-7.40.16)
Alternative Fuel and Advanced Vehicle Job Creation Tax Credit
A business that manufactures alternative energy products for use in battery, biofuel, and electric vehicle enterprises may claim an annual tax credit for five years. The amount of the tax credit is based on the number of eligible new full-time employee jobs. Qualified entities must be defined as business enterprises, which do not include retail businesses. Credit amounts differ depending on how the county in which the business is located ranks based on unemployment rates and income levels. Other conditions apply.
(Reference Georgia Code 48-7-40)
Diesel Emission Reduction Grants
The Georgia Environmental Protection Division (EPD) provides U.S. Environmental Protection Agency Diesel Emission Reduction Act funding for eligible projects that replace existing school buses with alternative fuel school buses or zero-emission school buses. Eligible alternative fuels include electricity, natural gas, or propane. For more information, see the EPD School Bus Grants website.
Electric Vehicle (EV) Charging Station Tax Credit
An eligible business enterprise may claim an income tax credit for the purchase or lease and installation of qualified EV charging station. The EV charging station must be located in Georgia. The tax credit is for 10% of the cost of the EV charging station, up to $2,500. If not used during any taxable year, this tax credit may be carried forward for up to five years. Beginning January 1, 2025, the tax credit may be carried forward for up to three years. For more information, including eligibility requirements, see the Georgia Department of Natural Resources Clean Vehicle Tax Credits website.
(Reference Georgia Code 48-7-40.16)
Georgia's National Electric Vehicle Infrastructure (NEVI) Planning
The U.S. Department of Transportation’s (DOT) NEVI Formula Program requires the Georgia Department of Transportation (GDOT) to submit an annual EV Infrastructure Deployment Plan (Plan) to the DOT and U.S. Department of Energy (DOE) Joint Office of Energy and Transportation (Joint Office), describing how the state intends to distribute NEVI funds. The submitted plans must be established according to NEVI guidance.
For more information about Georgia’s NEVI planning process, see the GDOT Electric Vehicle Infrastructure Deployment website. To review Georgia’s NEVI plan, see the Joint Office State Plans for EV Charging website.
High Occupancy Vehicle (HOV) and High Occupancy Toll (HOT) Lane Exemption
Alternative fuel vehicles (AFVs) displaying the proper alternative fuel license plate may use HOV and HOT lanes, regardless of the number of passengers. Qualified AFVs may also use the HOT lanes toll-free. AFVs include electric vehicles and bi-fuel or dual-fuel vehicles that operate on natural gas or propane. Applicants must provide proof they have paid registration fees in full before receiving the license plate. This exemption expires September 30, 2025. For more information on fees and eligibility for the AFV license plate, see the Georgia Department of Public Safety websites.
(Reference Georgia Code 32-9-4, 40-2-86.1, and 40-6-54)
More Laws and Incentives
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