Special Mobile Equipment:
After 2009 Clean Fuel Vehicle Tax Credit Rules

Special Mobile Equipment Converted to Clean Fuels

Fifty percent of the cost of equipment for conversion of 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.

Required Documents

  • a description, including serial number, of the special mobile equipment for which credit is to be claimed;
  • the fuel type before conversion;
  • the fuel type after conversion;
  • the conversion equipment manufacturer and model number;
  • the date of the conversion;
  • the name, address and phone number of the person that converted the special mobile equipment; and,
  • an original or copy of the purchase order, customer invoice, or receipt; and,
  • Provide the EPA Certificate of Conformity or equivalent documentation that is consistent with requirements outlined in 76 FR 19830 April 8, 2011, or an Executive Order from the California Air Resources Board showing that the conversion will meet the proof of certification requirements in 59-10-1009(1)(c)(i)(C) or 59-7-605(1)(c)(i)(C).

Proof of purchase requirements for special mobile equipment converted to clean fuels can be found in R307-121-7.