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- W6590930 abstract "The Act provides for an income tax credit to individuals and corporations who lease or purchase a new low-emission vehicle or who convert an existing conventionally fueled vehicle to a low emission vehicle on or after January 1, 1998. The new or converted vehicle must be registered in an area of Georgia that has not attained or maintained the National Ambient Air Quality Standard for ozone as designated by the United States Environmental Protection Agency. For the purchase or lease of a new vehicle, the tax credit is $1500. For a converted vehicle, the tax credit equals the cost of conversion or $1500, whichever is less. The tax credit can be carried forward for three years from the taxable year of lease, purchase, or conversion. Additionally, the tax credit is not applicable to fleet operators of ten or more motor vehicles." @default.
- W6590930 created "2016-06-24" @default.
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- W6590930 date "1998-09-01" @default.
- W6590930 modified "2023-09-23" @default.
- W6590930 title "REVENUE AND TAXATION Income Taxes: Provide for Income Tax Credits for Purchase or Lease of Certain New Low-Emission Vehicles or Conversion of Conventionally Fueled Vehicles" @default.
- W6590930 hasPublicationYear "1998" @default.
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