Alternative Fuel Vehicle (AFV) Tax Credit

Expired: 06/30/2006

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The state of West Virginia offers a tax credit for the incremental cost of purchasing an Original Equipment Manufacturer AFV, or for the cost of converting a vehicle to operate on an alternative fuel. The tax credit became effective on July 1, 1997, for either personal or corporate income tax. The maximum credit depends on the vehicle type and Gross Vehicle Weight Rating (GVWR), as shown below, and cannot exceed the incremental or conversion cost. Eligible alternative fuels include compressed natural gas (CNG), liquefied natural gas, liquefied petroleum gas, blends of 85% or more of methanol and ethanol, other alcohols, alcohol-derived liquids, and electricity. The credit is taken in three equal increments over three years and expires June 30, 2006.

GVWR/Vehicle TypeNon-Electric
Vehicle Tax Credit
Electric Vehicle
Tax Credit
10,000 pounds (lbs.) or less $3,750$4,125
10,000 to 26,000 lbs. $9,250$10,175
Trucks or vans over 26,000 lbs. $50,000$55,000
Buses seating over 20 adults$50,000$55,000

(Reference West Virginia Code 11-6D)