Utah Division of Air Quality

Clean Fuel Vehicle Tax Credit Frequently asked Questions

These are frequently asked questions about the Clean Fuel Vehicle Tax Credit.

Question: What are the documents that are needed to claim the clean fuels vehicle tax credit?
Question: Does my conversion need to be EPA certified?
Question: Where can I obtain the proof of certification that would satisfy the requirements of 59-10-1009(1)(b) or 59-7-605(1)(b) ?
Question:Is the title good enough to demonstrate proof of purchase?
Question: What are incremental costs? How much are the qualifying expenditures that I can claim on the TC-40V form?
Question:How can I determine the incremental costs?
Question: Are hybrids eligible for the Clean Fuel Tax Credit?
Question: Where can get my vehicle converted?
Question:How do I get my conversion certified?
Question: What if my eligible tax credit exceeds my tax liability?
Question:How can I tell if my vehicle has already received the tax credit?
Question:Are bi-fuel vehicle eligible to receive the Clean Fuels Tax Credit?
Question:How can I found an alternative fueling station?
Question:Are there any Federal tax credits available?

What are the documents that are needed to claim the clean fuels vehicle tax credit?

Answer: OEM vehicles, Vehicles Converted to Clean Fuels, and Special Mobile Equipment Converted to Clean Fuels can be eligible for the clean fuels vehicle tax credit. Each of these has specific documentation that is needed to demonstrate eligibility for the tax credit, as listed below:

Required documentation to demonstrate eligibility for OEM Vehicles:

You will need to provide a copy of the Manufacturer's Statement of Origin or equivalent manufacturer's documentation showing that the vehicle is an OEM alternative fuel vehicle, or a signed statement by an Automotive Service Excellence (ASE) certified technician that includes the vehicle identification number (VIN) and states that the vehicle is an eligible OEM alternative fuel vehicle.
You will also need to provide an original or copy of the purchase order, customer invoice, or receipt including the vehicle identification number (VIN)
Finally you will need to provide a copy of the current Utah vehicle registration.

Required documentation to demonstrate eligibility for Vehicles Converted to Clean Fuels.

You will need to provide the vehicle identification number (VIN).
You will also need to provide the fuel type before and after the conversion.
If the vehicle is registered within a county with an inspection and maintenance (I/M) program, you will need to provide a copy of the vehicle inspection report from an approved station showing that the converted clean fuel vehicle meets all county emissions requirements for all installed fuel systems, or in all other areas of the State you will need to provide a signed statement by an ASE certified technician that includes the VIN and states that the conversion is functional.
You will also need to provide the name of the conversion equipment manufacturer, the conversion equipment model number, the date of the conversion, and the name, address, and phone number of the person that converted the vehicle.
You will also need to provide proof of certification required in 59-10-1009(1)(b) or 59-7-605(1)(b).
You will also need to provide an original or copy of the purchase order, customer invoice, or receipt.
Finally, you will need to provide a copy of the current Utah vehicle registration.

Required documentation to demonstrate eligibility for Special Mobile Equipment Converted to Clean Fuels.

You will need to provide a description, including serial number, of the special mobile equipment for which credit is to be claimed.
You will also need to provide the fuel type before and after the conversion.
You will also need to provide the name of the conversion equipment manufacturer, the conversion equipment model number, the date of the conversion, and the name, address, and phone number of the person that converted the special mobile equipment.
You will also need to provide an original or copy of the purchase order, customer invoice, or receipt.
You will also need to provide proof of certification required in 59-10-1009(1)(b) or 59-7-605(1)(b).

Does my conversion need to be EPA certified?

Answer: Yes, the conversion must be EPA certified. Under R307-121-4 (6) andR307-121-5(7) the proof of certification required in 59-10-1009(1)(b) or 59-7-605(1)(b) refers to the copy of the EPA certification for the conversion. This means that the manufacturer of the conversion equipment has to get the conversion equipment tested on your type of vehicle and supply you with a Certificate of Conformity indicating that the conversion conforms with EPA standards.

If a Certificate of Conformity is not available for your vehicle, testing is allowed by statute -- subject to the criteria in 40 C.F.R. Part 86 -- to obtain an EPA Certificate of Conformity. Such tests would need to be performed at a special facility (some of which can be found here http://www.epa.gov/otaq/consumer/lablist.pdf ).

In a letter dated February 3, 2006, EPA provided information for small volume manufacturers' who convert vehicles and engines to operate on alternative fuels. In a letter dated September 1, 2005 EPA provided guidance for aftermarket alternative fuel converters on how to obtain EPA approval of the on-board diagnostics (OBD) II system. This guidance applies to converters who certify 2005 and later model year (MY) light-duty vehicles, light-duty trucks, and medium-duty passenger vehicles, and 2007 and later MY heavy-duty vehicles

Where can I obtain the proof of certification that would satisfy the requirements of 59-10-1009(1)(b) or 59-7-605(1)(b)?

Answer: One way is to request the EPA Certificate of Conformity from the manufacturer of the conversion equipment or the vendor that sold and/or installed the conversion equipment. Another way is to click here to obtain a Certificate of Conformity. Then enter the "Certificate of Conformity" in the first drop down list, "Light-Duty Vehicles and Trucks" in the second drop down list, and then enter the name of the vehicle or conversion company (e.g. Baytech, Technocarb, etc.) from the manufacturer drop down list, and hit "Search." This should pull up the current certificates for each vehicle or conversion company.

Is the title good enough to show proof of purchase?

Answer: The title by itself is not sufficient to show proof of purchase. If there is no bill of sale you may need some other type of documentation. Please contact Mat Carlile 536-4136.

What are incremental costs? How much are the qualifying expenditures that I can claim on the TC-40V form?

Answer:The amount you may claim is not the amount you paid for the vehicle. Rather, it is the difference between the cost of a new clean fuel vehicle and the cost of the same model without the clean fuel system. For example, say the CNG option cost $7,000 when the vehicle was new. That is the incremental cost. Half of that is $3,500. However, since the credit is capped at $3,000, you would receive a $3,000 tax credit in this example.

Please consider the following examples:

The CNG option for a 1998 Honda Civic was $4,500, so you could get a $2,250 tax credit with that car.
The CNG option for a 1998 Cavalier was $5,935, so you could get a $2, 967 tax credit.
The CNG option for a 2001 Chevy Cavalier was $5,935, so you could get a $2, 967 tax credit.
The CNG option for a 2008 Honda Civic GX was $6,830, so you could get a $3,000 tax credit.

How can I determine the incremental costs?

Answer:To determine the increment cost you will need to find out the cost of the CNG option for your vehicle. You will need to determine the amount yourself and feel comfortable in it in case you were every audited by the Utah Tax Commission. There are a few ways you could go about finding this cost. You could obtain a window sticker or invoice from the car manufacturer, or your might what to research the cost online. The following are some websites that might be helpful:

Are hybrids eligible for the Clean Fuel Tax Credit?

Answer:

The Utah Legislature revised the State’s Clean Air and Efficient Vehicle Tax Incentives during the 2008 legislative session. This revision also allows for a $750 tax credit for the original purchase of a new vehicles that meet air quality and fuel economy standards, which are purchased on or after January 1, 2009. This revision also eliminates a provision that excludes hybrid electric- gasoline vehicles from the tax credit; however they would need to meet air quality and fuel economy standards to be eligible.

The following is a list of vehicles that may be eligbile to recieve the Air Quality and Fuel Economy Standards tax credit purchased on or after January 1, 2009:

Model Year 2010 Vehicles that may claim the Air Quality and Fuel Economy Tax Credit
Model	Displacement	Cyl	Drive	Fuel	Underhood ID	Veh Class	Air Pollution Score	Combined MPG
Ford Fusion Hybrid	2.5	4	2WD	Gasoline	AFMXv02.5VZH	Midsize Car	9.5	39
Ford Escape Hybrid	2.5	4	2WD	Gasoline	AFMXT02.52ZF	SUV	9.5	32
Honda Insight	1.3	4	2WD	Gasoline	AHNXV01.3CD2	Small Car	9.5	42
Lexus HS 250h	2.4	4	2WD	Gasoline	ATYXV02.4CC4	Small Car	9	35
Mazda Tribute Hybrid	2.5	4	2WD	Gasoline	AFMXT02.52ZF	SUV	9.5	32
Mercury Mariner Hybrid	2.5	4	2WD	Gasoline	AFMXT02.52ZF	SUV	9.5	32
Mercury Milan Hybrid	2.5	4	2WD	Gasoline	AFMXV02.5VZH	Midsize Car	9.5	39
Toyota Camry Hybrid	2.4	4	2WD	Gasoline	ATYXC02.4HC3	Midsize Car	9.5	34
Toyota Prius	1.8	4	2WD	Gasoline	ATYXV01.8HC3	Midsize Car	9.5	50

Model Year 2009 Vehicles that may claim the Air Quality and Fuel Economy Tax Credit
Model	Displacement	Cyl	Drive	Fuel	Underhood ID	Veh Class	Air Pollution Score	Combined MPG
Ford Escape Hybrid	2.5	4	2WD	Gasoline	9FMXT02.52ZF	SUV	9.5	32
Honda Civic Hybrid	1.3	4	2WD	Gasoline	9HNXV01.3CDH	Small Car	9.5	42
Mazda Tribute Hybrid	2.5	4	2WD	Gasoline	9FMXT02.52ZF	SUV	9.5	32
Mercury Mariner Hybrid	2.5	4	2WD	Gasoline	9FMXT02.52ZF	SUV	9.5	32
Nissan Altima Hybrid	2.5	4	2WD	Gasoline	9NSXV02.5G3A	Midsize Car	9.5	34
Toyota Camry Hybrid	2.4	4	2WD	Gasoline	9TYXV02.4HC3	Midsize Car	9.5	34
Toyota Prius	1.5	4	2WD	Gasoline	9TYXV01.5HC3	Midsize Car	9.5	46

Model Year 2008 Vehicles that may claim the Air Quality and Fuel Economy Tax Credit

Model

Displacement

Cyl

Drive

Fuel

Underhood ID

Veh Class

Air Pollution Score

Combined MPG

Ford Escape Hybrid

2.3

2WD

Gasoline

8FMXT02.32ZE

SUV

9.5

Honda Civic Hybrid

1.3

2WD

Gasoline

8HNXV01.3ZCP

Small Car

9.5

Mazda Tribute Hybrid

2.3

2WD

Gasoline

8FMXT02.32ZE

SUV

9.5

Mercury Mariner Hybrid

2.3

2WD

Gasoline

8FMXT02.32ZE

SUV

9.5

Nissan Altima Hybrid

2.5

2WD

Gasoline

8NSXV02.5G3A

Midsize Car

9.5

Toyota Camry Hybrid

2.4

2WD

Gasoline

8TYXV02.4HC3

Midsize Car

9.5

Toyota Prius

1.5

2WD

Gasoline

8TYXV01.5HC3

Midsize Car

9.5

The following applies for vehicles purchased before January 1, 2009: Hybrid vehicles do not qualify for the clean fuel vehicle credit for tax years after 2005. Although some hybrids qualified for a tax credit before tax year 2006, Toyota Prius and Honda Insight were not eligible to receive the tax credit. The Toyota Prius and Honda Insight were not eligible to receive the tax credit, because they did not have an incremental cost. The incremental cost is the cost between the same vehicle and the hybrid vehicle. For example, a Honda Civic hybrid would have been eligible because there is a non-hybrid Honda Civic version. See Utah Code Annotated section 59-10-1009(2)(a)(i) or 59-1-605(2)(a)(i) .

Where can I get my vehicle converted?

Answer: Utah Division of Air Quality is providing these lists as a reference only and does not endorse any conversion kit or company. EPA maintains a list of manufacturers' who convert vehicles and engines to operate on alternative fuels. In addition, Utah Clean Cities also maintains a list of conversion companies that you would be able to obtain a conversion kit from; however, they might not necessarily be EPA certified.

How do I get my conversion certified?

Answer: Each year a growing number of vehicle engines can be fitted with EPA certified conversion equipment that will allow a vehicle to operate on natural gas or propane. These conversions typically are “engine specific.” Conversions are subject to the criteria in 40 C.F.R. Part 86, which are EPA standards. Manufacturers of the conversion equipment would have to get the conversion equipment tested on your type of vehicle and supply you with a certificate that the conversion conforms with EPA standards, or you would need to get the test at a special facility (some of which can be found here http://www.epa.gov/otaq/consumer/lablist.pdf ) and obtain a certificate of conformity.

If you are a small volume manufacturer who convert vehicles and engines to operate on alternative fuels, EPA provided information on how to get their conversions certified in a letter dated February 3, 2006 .

In a letter dated September 1, 2005 EPA provided guidance for aftermarket alternative fuel converters on how to obtain EPA approval of the on-board diagnostics (OBD) II system. This guidance applies to converters who certify 2005 and later model year (MY) light-duty vehicles, light-duty trucks, and medium-duty passenger vehicles, and 2007 and later MY heavy-duty vehicles.

What if my eligible tax credit exceeds my tax liability?

Answer: If the credit claimed exceeds the tax liability for a taxable year, the credit that exceeds the liability may be carried forward for up to five taxable years.

How can I tell if my vehicle has already received the tax credit?

Answer: The Division of Air Quality maintains a database of VIN numbers which have taken the tax credit, you can contact either Mat Carlile 536-4136 or Teri Weiss 536-4183.

Are bi-fuel vehicle eligible to receive the Clean Fuels Tax Credit?

Answer: Yes, bi-fuel vehicles and EPA certified bi-fuel conversions are eligible to receive the Clean Fuels Tax Credit.

How can I find an alternative fueling station?

Answer: Click here for an alternative fueling station locator.

Are there any Federal tax credits available?

Answer: Click here to view Federal tax credits that are currently available.

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