Special Mobile Equipment: Before 2009 Clean Fuel Vehicle Tax Credit Program

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.