Georgia Low Emission Vehicle Credit
This is a credit of the lesser of 10% of the cost of the vehicle or $2,500, for the purchase or lease of a new low emission vehicle. There is also a credit for the conversion of a standard vehicle to a low emission vehicle which is equal to 10% of the cost of conversion, not to exceed $2,500 per converted vehicle. Certification approved by the Environmental Protection Division of the Department of Natural Resources must be included with the return in order to claim the credit. A low emission vehicle is defined as an "alternative fuel" vehicle and does not include any gasoline powered vehicles or hybrids. Low speed vehicles do not qualify for this credit.