Clean Fuels Program > Overview > Tax Credit > Rules Before 2009 > Special
Clean Fuel Vehicle Tax Credit
Rules for Vehicles Purchased Before January 1, 2009
Special Mobile Equipment Converted to Clean Fuels
Fifty percent of the cost of equipment for conversion of a special mobile equipment engine minus any grant received, up to maximum tax credit of $1,000 per special mobile equipment engine, if:
- it is to be fueled by propane, compressed natural gas, or electricity;
- it is to be fueled by another fuel determined by the Air Quality Board to be:
- as effective as the above listed fuels, or
- substantially more effective in reducing air pollution than the fuel for which the engine was originally designed; and,
- a previous owner did not take the same credit.
Proof of purchase requirements for special mobile equipment converted to clean fuels can be found in R307-121-5.
