Special Mobile Equipment:
Jan. 1 2015 – Dec. 31 2016 Clean Fuel Vehicle Tax Credit Rules

Special Mobile Equipment Converted to Clean Fuels

Taxpayers may claim a non refundable tax credit of 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;
• an original or copy of the purchase order, customer invoice, or receipt that includes:
  • the name of the taxpayer seeking the credit,
  • the serial number,
  • the date of conversion, and
  • the price of the conversion equipment installed on the special mobile equipment.

Proof of purchase requirements for special mobile equipment converted to clean fuels can be found in R307-121-6.