Search Federal and State Laws and Incentives
Search incentives and laws related to alternative fuels and advanced vehicles.
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Search Results | 3 laws and incentives
| Jurisdiction |
Title |
Type |
Body (TODO:hide) |
| Federal |
Alternative Fuel Tax Exemption |
Incentives |
X
Type: Incentives |
Jurisdiction: Federal
Alternative fuels used in a manner that the Internal Revenue Service (IRS) deems as nontaxable are exempt from federal fuel taxes. Common nontaxable uses in a motor vehicle are: on a farm for farming purposes; in certain intercity and local buses; in a school bus; for exclusive use by a non-profit educational organization; and for exclusive use by a state, political subdivision of a state, or the District of Columbia. This exemption is not available to tax exempt entities that are not liable for excise taxes on transportation fuel. For more information, see IRS Publication 510. (Reference 26 U.S. Code 4041)
Point of Contact
Excise Tax Branch
U.S. Internal Revenue Service Office of Chief Counsel
Phone: (202) 317-6855
http://www.irs.gov/
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| Federal |
Idle Reduction Equipment Excise Tax Exemption |
Incentives |
X
Type: Incentives |
Jurisdiction: Federal
Qualified on-board idle reduction devices and advanced insulation are exempt from the federal excise tax imposed on the retail sale of heavy-duty highway trucks and trailers. The exemption also applies to the installation of qualified equipment on vehicles after the vehicles have been placed into service. For a list of eligible products and additional information about product exemption eligibility criteria, see the U.S. Environmental Protection Agency's (EPA) SmartWay Technology Program Federal Excise Tax Exemption website. The exemption applies to equipment that EPA, in consultation with the U.S. Department of Energy and the U.S. Department of Transportation, identified as reducing the idling of the tractor at a motor vehicle rest stop or other location where such vehicles are temporarily parked or remain stationary. Only equipment sold on or after October 4, 2008, is eligible. For more information, see IRS Publication 510 and the instructions for IRS Form 720, which are available on the IRS Forms and Publications website. (Reference 26 U.S. Code 4053)
Point of Contact
Excise Tax Branch
U.S. Internal Revenue Service Office of Chief Counsel
Phone: (202) 317-6855
http://www.irs.gov/
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| Federal |
Natural Gas Vehicle (NGV) Weight Exemption |
Incentives |
X
Type: Incentives |
Jurisdiction: Federal
NGVs may exceed the federal maximum gross vehicle weight limit by an amount equal to the difference of the weight of the natural gas tank and fueling system and the weight of a comparable diesel tank and fueling system. The NGV must not exceed a maximum gross vehicle weight of 82,000 pounds. (Reference Public Law 114-94 and 23 U.S. Code 127(s))
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