Alternative Fueling Infrastructure Tax Credit

Expired: 01/01/2022

Archived: 09/14/2022

Louisiana offers a nonrefundable income tax credit of 30% of the cost of purchasing and installing qualified clean-burning motor vehicle fuel property. Qualified clean-burning motor vehicle fuel property is defined as:

• Alternative fueling delivery equipment including compression equipment, storage tanks, and dispensing units for alternative fuel at the point where the fuel is delivered, and;

• Purchase of property which is directly related to the delivery of an alternative fuel for use in alternative fuel vehicles.

Tax credits are available through January 1, 2022. For the purpose of this incentive, alternative fuels include electricity, natural gas, propane, and non-ethanol based advance biofuel.

(Reference Senate Bill 8, 2021, Louisiana Revised Statutes 47:6035, and Louisiana Administrative Code Title 61, Section 1913)