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)) 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.