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CODING: Words in struck through type are deletions from existing law; words underscored
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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"; to provide for applicability; and to4
provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:6035(B)(1) is hereby amended and reenacted to read as follows:7
ยง6035. Tax credit for conversion of vehicles to alternative fuel usage8
* * *9
B. As used in this Section, the following words and phrases shall have the10
meaning ascribed to them in this Subsection unless the context clearly indicates11
otherwise:12
(1) "Alternative fuel" means a fuel which results in emissions of oxides of13
nitrogen, volatile organic compounds, carbon monoxide, or particulates, or any14
combination of these which are comparably lower than emissions from gasoline or15
diesel and which meets or exceeds federal clean air standards, including but not16
limited to compressed natural gas, liquefied natural gas, liquefied petroleum gas,17
biofuel, biodiesel, methanol, ethanol, and electricity. natural gas, liquified petroleum18
gas, and any nonethanol based advanced biofuel. "Alternative fuel" shall also mean19
electricity if the vehicle meets all of the following criteria:20 HLS 13RS-1460 ENGROSSED
HB NO. 681
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(a) Has at least four wheels.1
(b) Is manufactured primarily for use on public streets, roads, and highways2
and is able to attain a maximum speed of at least 55 miles per hour.3
(c) Is propelled to a significant extent by an electric motor which draws4
electricity from a battery which has a capacity of not less than four kilowatt hours5
and is capable of being recharged from an external source of electricity.6
* * *7
Section 2. The provisions of this Act shall be applicable for taxable years beginning8
on or after January 1, 2014.9
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, other nonethanol based biofuels, and electricity.
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, any nonethanol based advanced biofuel, or electricity.
Proposed law provides that electricity shall only be considered an alternative fuel if the
following criteria are met: the vehicle has four wheels, is manufactured for use on public
roads, can maintain a speed of 55 mph, and is propelled to a significant extent by a battery.
Effective for taxable periods beginning on and after Jan. 1, 2014.
(Amends R.S. 47:6035(B)(1)) HLS 13RS-1460 ENGROSSED
HB NO. 681
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Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Ways and Means to the
original bill.
1. Added electricity as an "alternative fuel".
2. Added effective date of Jan. 1, 2014.