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Ortego (HB 681) Act No. 427
Existing law authorizes an income tax credit for the cost of certain equipment necessary to
convert a motor vehicle to operate on an "alternative fuel".
Prior law defined "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.
New law changes the definition of "alternative fuel" to natural gas, liquified petroleum gas,
any non-ethanol based advanced biofuel, or electricity under certain circumstances.
New law provides that electricity shall be considered an alternative fuel only if 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. The extent to which a vehicle is
propelled by an electric motor shall be determined by rule promulgated by the Dept. of
Revenue.
Effective for taxable years beginning on and after Jan. 1, 2014.
Effective Jan. 1, 2014.
(Amends R.S. 47:6035(B)(1))