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ACT No. 427
Regular Session, 2013
HOUSE BILL NO. 681
BY REPRESENTATIVE ORTEGO
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
(a) Has at least four wheels.21
(b) Is manufactured primarily for use on public streets, roads, and highways22
and is able to attain a maximum speed of at least fifty-five miles per hour.23
(c) Is propelled to a significant extent as determined by rules adopted by the24
Department of Revenue in accordance with the Administrative Procedure Act, by an25 ENROLLEDHB NO. 681
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electric motor which draws electricity from a battery which has a capacity of not less1
than four kilowatt hours and is capable of being recharged from an external source2
of electricity.3
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Section 2. The provisions of this Act shall be applicable for taxable years beginning5
on or after January 1, 2014.6
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: