Alternative fuel vehicle incentives
and laws
The IRS guidance extends the tax credit to all
conversions, regardless of the original in service date
of the vehicle, by defining the "original use" of the
vehicle as the first date the vehicle is placed in
service as an alternative fuel vehicle. Thus, any
converted vehicle first placed in service after January
1, 2006 and for which the conversion system manufacturer
has received a certificate of conformity from the EPA or
California Air Resources Board is eligible for the
credit. IRS Issues Vehicle Tax Credit
State/Federal Laws and Incentives
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