Colorado

Last Updated May 2004

Prior to July 1, 2011, an income tax credit is available from the Colorado Department of Revenue for the incremental cost of purchasing an HEV or for the conversion of a vehicle to operate using an Alternative Fuel Vehicle (AFV). This credit is only available in the year during which the vehicle was purchased or converted, and a vehicle can qualify for this credit only one time.

Tax credits for Model Year 2004 HEVs are as follows:

If the HEV is owned by a tax-exempt organization, the organization is eligible for a rebate. For more information, including tax credit amounts for Model Year 2002 and 2003 HEVs, please visit www.revenue.state.co.us/fyi/html/income09.html. (Reference Colorado Revised Statutes (CRS) §39-22-516 and §39-33-102)

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Connecticut

Last Updated May 2004

New HEVs with an EPA fuel economy rating of at least 40 mpg are exempt from state sales tax. (Reference C.G.S. 12-412-67, 68, 69, and 115, and Senate Bill 218 (Public Act 04-231), 2004)

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Florida

Last Updated March 2004

HEVs may be driven in “carpool” lanes regardless of the number of passengers in the vehicle. The vehicle must have a decal issued by the Florida DMV, obtained for a $5 fee, which must be renewed annually. For more information, please contact the Florida Division of Motor Vehicles at dmv@hsmv.state.fl.us or (850) 922-9000. (Reference Florida Statutes 316.0741)

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Georgia

Last Updated February 2004

HEVs may be driven in “carpool” lanes regardless of the number of passengers in the vehicle if Congress or U.S. Department of Transportation approves such authorization through legislative or regulatory action. (Reference Georgia Code Section 32-9-4, Section 40-2-76)

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Maine

Last Updated March 2004

A partial sales tax credit of approximately $500 is available for hybrids which do not have a comparable vehicle model, such as the Toyota Prius and Insight. A credit of approximately $300 is available for cars that DO have comparable gasoline-powered model, such as the hybrid Honda Civic. For more information, please contact Lynne Cayting of the Department of Environmental Protection at (207) 287-7599, or via email at lynne.a.cayting@state.me.us. For information about the tax exemption for hybrid electric vehicles, please visit www.maineenvironment.org/energy/TaxCredit.htm. (Reference MRSA Title 36 §1752 and §1760-79)

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New Jersey

Last Updated August 2004

New Jersey's AFV Rebate Program offers rebates to local governments, state colleges and universities, school districts, and governmental authorities and includes HEVs. For more information, please contact Ellen Bourbon at (609) 984-3058 or via email at ellen.bourbon@bpu.state.nj.us.

New York

Last Updated September 2004

Tax credits are available for the purchase of new HEVs. Purchasers of qualified HEVs are eligible for a tax credit of $2,000. The maximum value of the incentive is $5,000 for vehicles with less than 14,000 pounds (lbs.) gross vehicle weight rating (GVWR), and up to $10,000 for vehicles over 14,000 lbs. GVWR.

A sales tax exemption is also available for the incremental cost of alternative fuel vehicles and the cost of clean-fuel refueling property. For qualified hybrid electric vehicles, the sales tax exemption is equal to $3,000 unless the vehicle manufacturer certifies a higher incremental cost.

These incentives apply to vehicles and fueling property placed in service by December 31, 2004. For more information, please contact the New York State Energy Research & Development Authority (NYSERDA) at 866- NYSERDA, via email at info@nyserda.org, or visit the Web site at www.nyserda.org.

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Oregon

Last Updated September 2004

A Business Energy Tax Credit (BETC) is available for the incremental cost of purchasing HEVs. The tax credit is 35% of the incremental cost of the system or equipment and is taken over five years. For more information, please contact Justin Klure of the Oregon Department of Energy at (503) 373-1581, via email at justin.klure@state.or.us, or visit the Web site at www.energy.state.or.us.

A Residential Tax Credit (RETC) of up to $1,500 is available for the incremental cost of a HEV. For more information, please contact Deby Davis of the Oregon Department of Energy at (503) 378-4040 ext. 291, via email at deby.s.davis@state.or.us, or visit the Web site at www.energy.state.or.us.

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Pennsylvania

Last Updated August 2004

State funds are available to supplement the incremental cost of HEVs. Qualified applicants will receive funding for 20% of eligible costs. No more than 10% of the funds may go to any one applicant each funding cycle, and no more than 15% may go to any one county. Applications must be submitted during an open opportunity AND prior to incurring any costs. For more information, please contact Cleo Arp of the DEP at (717) 772-8912, via email at carp@state.pa.us, or visit the Web site at www.dep.state.pa.us/dep/deputate/pollprev/AFIG/afvafig1.htm. (Reference Pennsylvania Code Chapter 311

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Utah

Last Updated January 2004

The state provides an income tax credit for 50% of the incremental cost ($3,000 maximum) of a clean-fuel vehicle. Tax credits are available for businesses and individuals and may be carried forward up to five years. Tax credits are not available for electric hybrids, except the Honda Civic hybrid. For more information, please contact Ran Macdonald of the Utah Division of Air Quality at (801) 536-4071, or via email at rmacdonald@utah.gov. (Reference Utah Code 59-7-605 and 59-10-127)

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Vermont

Last Updated April 2004

No incentives to individual consumers are know. Businesses in Vermont that are involved exclusively in design, development, and manufacture of electric vehicles (EVs), alternative fuel vehicles (AFVs), or hybrid vehicles (HEVs) are eligible for up to three of the following income tax credits:

• A percentage of increased payroll costs;
• 10% of qualified research and development expenditures;
• A credit against export taxes;
• 5% to 10% of total investments in plants or facilities and machinery and equipment (small business investment tax credit);
• Up to 6% of investments in machinery and equipment ($100,000 per year maximum);
• Up to 6% of investments for renovation of existing facilities to provide cable, fiber or telecommunications access;
• 20% of qualified training, education and workforce development expenditures;sales and use tax exemption for approved personal computers and software.

Certain limits and restrictions apply. (Reference Vermont Statutes Title 32, Chapter 151 §5930k)

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Washington

Last Updated February 2004

HEVs with a rating of at least 50 MPG during city driving are exempt from emission control inspections. (Reference RCW 46.16.015)

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