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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2013
SENATE BILL NO. 256
BY SENATOR CLAITOR
TAX/TAXATION. Provides for certain tax credits regarding vehicle usage of alternative
fuels. (gov sig)
AN ACT1
To amend and reenact R.S. 47:6035(B)(3) and to repeal R.S. 47:6035(B)(2)(c), relative to2
tax credits for vehicles using alternative fuels; to clarify the definition of qualified3
clean-burning motor vehicle fuel property; to exclude the cost of certain property4
related to the delivery or storage of alternative fuels; to provide for an effective date;5
and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:6035(B)(3) is hereby amended and reenacted to read as follows:8
ยง6035. Tax credit for conversion of vehicles to alternative fuel usage9
* * *10
B. As used in this Section, the following words and phrases shall have the11
meaning ascribed to them in this Subsection unless the context clearly indicates12
otherwise:13
* * *14
(3) "Qualified clean-burning motor vehicle fuel property" shall mean15
equipment necessary for a motor vehicle to operate on an alternative fuel and shall16
not include equipment necessary for operation of a motor vehicle on gasoline or17 SB NO. 256
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
diesel, nor shall it be construed to include a flexible fuel vehicle which is1
designed to run on gasoline or a blend of up to eighty-five percent ethanol.2
* * *3
Section 2. R.S. 47:6035(B)(2)(c) is hereby repealed.4
Section 3. The provisions of this Act amending R.S. 47:6035(B)(3) with respect to5
excluding flexible fuel vehicles designed to run on gasoline or a blend of eighty-five percent6
ethanol from the definition of "qualified clean-burning motor vehicle fuel property" are7
intended by the legislature to be retroactive and a clarification of the original intention of the8
legislature. The other provisions of this Act shall be applicable to transactions occurring on9
and after July 1, 2013.10
Section 4. This Act shall become effective upon signature by the governor or, if not11
signed by the governor, upon expiration of the time for bills to become law without signature12
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If13
vetoed by the governor and subsequently approved by the legislature, this Act shall become14
effective on the day following such approval.15
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Thomas L. Tyler.
DIGEST
Present law provides a tax credit for investments in qualified clean-burning motor vehicle
fuel property.
Present law defines the "cost of qualified clean-burning motor vehicle fuel property" to
include the cost of property directly related to the delivery of an alternative fuel into the fuel
tank of motor vehicles propelled by alternative fuel, including compression equipment,
storage tanks, and dispensing units for alternative fuel at the point where the fuel is
delivered, provided the property is installed and located in this state and no credit has been
previously claimed on the cost of such property. Excludes costs associated with exploration
and development activities necessary for severing natural resources from the soil or ground
from this definition.
Proposed law repeals these provisions and provides that the repeal is applicable to
transactions occurring on and after July 1, 2013.
Present law defines "qualified clean-burning motor vehicle fuel property" to be equipment
necessary for a vehicle to operate on an alternative fuel and does not include equipment
necessary for operation of a vehicle on gasoline or diesel.
Proposed law clarifies that the definition is not to be construed to include a flexible fuel
vehicle which is designed to run on gasoline or a blend of up to eighty-five percent ethanol. SB NO. 256
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Proposed law provides that the clarification is intended by the legislature to be retroactive
and a clarification of the original intention of the legislature.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:6035(B)(3); repeals R.S. 47:6035(B)(2)(c))