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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 ENROLLED
SENATE BILL NO. 256
BY SENATOR CLAITOR
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
that 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
diesel.18
Section 2. This Act shall become effective upon signature by the governor or, if not19
signed by the governor, upon expiration of the time for bills to become law without signature20
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If21
ACT No. 219 SB NO. 256 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
vetoed by the governor and subsequently approved by the legislature, this Act shall become1
effective on the day following such approval.2
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: