---
type: "Bill"
title: "Income tax credit; purchasers of alternative fuel vehicles; provide"
description: "A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, and exemptions regarding income tax, so as to provide a tax credit for purchasers of alternative fuel vehicles; to provide for definitions; to provide for procedures, conditions, and limitations; to provide for a cap on the amount of the tax credits; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2013_14"
identifier: "HB 348"
citation: "Georgia HB 348 (2013_14)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Charles Martin", "Chuck Sims", "Don Parsons", "Stacey Abrams"]
version_count: 4
action_count: 18
vote_count: 1
first_action: "2013-02-13"
last_action: "2014-04-04"
source: "openstates"
source_identifier: "ocd-bill/d7e5bf80-48e5-47a9-9e5d-08f3e7d2fab5"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "7b8364413ce8471c4fecb8fdf51e0e03b680e7b0afba288680b32cef93317ce5"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ga"]
---

# Georgia HB 348 (2013_14) — Income tax credit; purchasers of alternative fuel vehicles; provide

A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, and exemptions regarding income tax, so as to provide a tax credit for purchasers of alternative fuel vehicles; to provide for definitions; to provide for procedures, conditions, and limitations; to provide for a cap on the amount of the tax credits; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB 348/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/144446.pdf)
2. **LC 34 3704/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/130897.pdf)
3. **LC 34 4193S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/142148.pdf)
4. **LC 34 4193S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/141597.pdf)

## Votes

- PASSAGE — **116–53** (pass) · lower

## Sponsors

- Charles Martin — primary (person)
- Chuck Sims — primary (person)
- Don Parsons — primary (person)
- Stacey Abrams — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2013-02-13** House Hopper
- **2013-02-14** House First Readers `reading-1`
- **2013-02-19** House Second Readers `reading-2`
- **2014-02-26** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2014-03-03** House Third Readers `reading-3`
- **2014-03-03** House Passed/Adopted By Substitute `passage`
- **2014-03-04** Senate Read and Referred `referral-committee`
- **2014-03-12** Senate Committee Favorably Reported `committee-passage-favorable`
- **2014-03-12** Senate Read Second Time `reading-2`
- **2014-03-18** Senate Engrossed `passage`
- **2014-03-18** Senate Tabled
- **2014-03-18** Senate Taken from Table
- **2014-03-18** Senate Third Read `reading-3`
- **2014-03-18** Senate Passed/Adopted `passage`
- **2014-03-26** House Sent to Governor `executive-receipt`
- **2014-04-04** House Date Signed by Governor `executive-signature`
- **2014-04-04** Act 355 `executive-signature`
- **2014-04-04** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d7e5bf80-48e5-47a9-9e5d-08f3e7d2fab5`. Confidence: reported (aggregated from official Georgia legislature records).