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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