Plug-In Hybrids:
Jan. 1 2015 – Dec. 31 2016 Clean Fuel Vehicle Tax Credit Rules

Qualifying Plug-in Hybrid Vehicles

Taxpayers may claim a $1,000 non refundable tax credit for the original purchase of a new qualifying electric or hybrid vehicle if:

• the vehicle meets air quality standards (see tables below to see which vehicles may be eligible to receive this credit);
• the vehicle is not fueled by natural gas or propane;
• has a battery capacity that meets or exceeds the battery capacity described in Section 30D(b)(3), Internal Revenue Code;
• is fueled by a combination of electricity and:
• diesel fuel;
• gasoline; or
• a mixture of gasoline and ethanol.
• is an original purchase.

Original Equipment Manufacturer (OEM) Natural Gas, or Propane Vehicles

Taxpayers may claim a non refundable tax credit of thirty-five percent of the vehicle’s purchase price minus any grant received, up to $1,500  per vehicle registered in Utah if:

• it is fueled by natural gas or propane;
• it meets the clean fuel vehicle standards in the Clean Air Act; and
• is an original purchase.

Qualifying Electric Vehicles

Taxpayers may claim a non refundable tax credit of thirty-five percent of the vehicle’s purchase price minus any grant received, up to $1,500  per vehicle registered in Utah if:

• the vehicle meets air quality standards (see tables below to see which vehicles may be eligible to receive this credit);
• is fueled by electricity only
• is an original purchase.

Eligible Vehicles

Model Year 2015 vehicles were updated on December 12, 2015. Additional vehicles may be added to this list.

Not all configurations of a given vehicle model qualify to receive a tax credit. Refer to the underhood ID to see if your vehicle type qualifies.

Model Year 2017

Model Year 2016

Model Year 2015

Model Year 2014

Required Documents to be submitted with the TC40V

To qualify for the tax credit, the taxpayer must provide the following documents:

• Proof that vehicle is an OEM natural gas, propane, qualifying electric or qualifying plug-in hybrid vehicle, provide one of the following:
  • (a)a copy of the motor vehicle’s window sticker, which includes its Vehicle Identification Number (VIN), or equivalent manufacturer’s documentation showing that the motor vehicle is an OEM natural gas, propane, qualifying electric or qualifying plug-in hybrid vehicle, or
  •  (b) a signed statement by either an Automotive Service Excellence (ASE)-certified technician or Canadian Standards Association (CSA) America CNG Fuel System Inspector that includes:
    • the vehicle identification number (VIN),
    • the technician’s ASE or CSA America certification number, and states that the motor vehicle is an OEM natural gas, propane, qualifying electric or qualifying plug-in hybrid vehicle;
• an original or copy of the purchase order, customer invoice, or receipt that includes
  • the name of the taxpayer seeking the credit,
  • the name of the seller of the motor vehicle,
  • the VIN,
  • purchase date, and
  • price of the motor vehicle;
• a copy of the current Utah vehicle registration in the name of the taxpayer seeking the credit;
• an original or copy of the odometer disclosure statement required in Utah Code Annotated Title 41 Chapter 1a Section 902 for the motor vehicle that was acquired as an original purchase; and
• the underhood identification number or engine group of the motor vehicle.

Proof of purchase requirements for New OEM Natural Gas, Propane, Qualifying electric or Plug-in Hybrid Vehicles can be found in R307-121-3.