HLS 13RS-1460 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2013
HOUSE BILL NO. 681
BY REPRESENTATIVE ORTEGO
TAX CREDITS: Changes the definition of alternative fuel for purposes of the tax credit for
conversion of a vehicle to alternative fuel usage
AN ACT1
To amend and reenact R.S. 47:6035(B)(1), relative to income tax credits; to provide with2
respect to the tax credit for conversion of vehicles to alternative fuel usage; to3
provide for the definition of "alternative fuel"; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:6035(B)(1) is hereby amended and reenacted to read as follows:6
ยง6035. Tax credit for conversion of vehicles to alternative fuel usage7
* * *8
B. As used in this Section, the following words and phrases shall have the9
meaning ascribed to them in this Subsection unless the context clearly indicates10
otherwise:11
(1) "Alternative fuel" means a fuel which results in emissions of oxides of12
nitrogen, volatile organic compounds, carbon monoxide, or particulates, or any13
combination of these which are comparably lower than emissions from gasoline or14
diesel and which meets or exceeds federal clean air standards, including but not15
limited to compressed natural gas, liquefied natural gas, liquefied petroleum gas,16
biofuel, biodiesel, methanol, ethanol, and electricity. natural gas, liquified petroleum17
gas, and any non-ethanol based advanced biofuel.18
* * *19 HLS 13RS-1460 ORIGINAL
HB NO. 681
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Ortego HB No. 681
Abstract: Narrows the definition of "alternative fuel" to natural gas, liquified petroleum
gas, and other non-ethanol based biofuels.
Present law authorizes an income tax credit for the cost of certain equipment necessary to
convert a motor vehicle to operate on an "alternative fuel".
Present law defines "alternative fuel" as a fuel which results in emissions of oxides of
nitrogen, volatile organic compounds, carbon monoxide, or particulates, or any combination
of these which are comparably lower than emissions from gasoline or diesel and which
meets or exceeds federal clean air standards, including but not limited to compressed natural
gas, liquefied natural gas, liquefied petroleum gas, biofuel, biodiesel, methanol, ethanol, and
electricity.
Proposed law changes the definition of "alternative fuel" to natural gas, liquified petroleum
gas, and any non-ethanol based advanced biofuel.
(Amends R.S. 47:6035(B)(1))