SLS 13RS-672 ENGROSSED
Page 1 of 2
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. Prohibits the alternative fuel tax credit for certain flexible fuel vehicles.
(gov sig)
AN ACT1
To amend and reenact R.S. 47:6035(C), relative to tax credits for vehicles using alternative2
fuels; to specify the inapplicability of the credit for costs related to certain vehicles;3
and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:6035(C) is hereby amended and reenacted to read as follows:6
ยง6035. Tax credit for conversion of vehicles to alternative fuel usage7
* * *8
C.(1)(a) The credit provided for in Subsection A of this Section shall be9
allowed against individual or corporate income tax for the taxable period in which10
the property is purchased and installed, if applicable, and shall be equal to fifty11
percent of the cost of the qualified clean-burning motor vehicle fuel property.12
(b) Nothing in this Section shall be construed to authorize a tax credit13
for the costs of a purchase of, or conversion of a vehicle to, a flexible fuel vehicle14
which is designed to run on an alternative fuel and either petroleum gasoline or15
petroleum diesel if the vehicle has only a single fuel storage and delivery system16
and retains the capability to be propelled by petroleum gasoline or petroleum17 SB NO. 256
SLS 13RS-672 ENGROSSED
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
diesel.1
Section 2. This Act shall become effective upon signature by the governor or, if not2
signed by the governor, upon expiration of the time for bills to become law without signature3
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If4
vetoed by the governor and subsequently approved by the legislature, this Act shall become5
effective on the day following such approval.6
The original instrument was prepared by Thomas L. Tyler. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by Riley Boudreaux.
DIGEST
Claitor (SB 256)
Present law grants a refundable tax credit against income tax for 50% of the cost of purchase
and installation of qualified clean-burning motor vehicle fuel property, or, as an alternative,
10% of the cost of a new motor vehicle or $3,000, whichever is less.
Proposed law provides that nothing in the proposed law is to be construed to authorize a tax
credit for the cost of a purchase of, or conversion of a vehicle to, a flexible fuel vehicle
which is designed to run on an alternative fuel and either petroleum gasoline or petroleum
diesel if the vehicle has only a single fuel storage and delivery system and retains the
capability to be propelled by petroleum gasoline or petroleum diesel.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:6035(C))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Changes the original language of the bill which modified the definition of
"qualified clean-burning motor vehicle fuel property" to exclude a flexible
fuel vehicle which is designed to run on gasoline or a blend of up to 85%
ethanol.
2. Eliminates the repeal of the tax credit for the cost of property which is
directly related to the delivery of an alternative fuel into the fuel tank of
motor vehicles propelled by alternative fuel.
3. Removes provisions that the proposed law was intended to be retroactive and
a clarification of the original intention of the legislature and was applicable
to transactions occurring on and after July 1, 2013.