February Question on the Month

Question of the Month:
Where can I find information specific to alternative fuel and advanced vehicles in my state?

Answer:
The Alternative Fuels Data Center (AFDC) State Information portal (http://www.afdc.energy.gov/states/), one of the many resources found on the AFDC Tools page (http://www.afdc.energy.gov/tools), is a great source for state-specific information on alternative fuels and advanced vehicles. Each state page is a “one stop shop” with specific information about incentives and laws, locations of alternative fueling stations, truck stop electrification (TSE) sites, fuel prices, and Clean Cities coalitions.

As an example, the Colorado state page (http://www.afdc.energy.gov/states/CO) contains: 

·         A list of Colorado laws and incentives recently added to the AFDC Laws and Incentives website (http://www.afdc.energy.gov/laws/) and links to the appropriate Web page for more information. Once on the AFDC Laws and Incentives page, use the Advanced Search options to identify information on current incentives and laws pertaining to alternative fuels and advanced vehicles. You can identify specific incentives in your state by fuel type, incentive/law type, and user type.

·         A count of the total number of Colorado alternative fueling stations in the AFDC Alternative Fueling Station Locator (http://www.afdc.energy.gov/locator/stations/), broken down by fuel and access type (public and private). Clicking on the link for each fuel type will bring you to the Station Locator results page and a map of the appropriate stations.

·         A list of the three Colorado Clean Cities coalitions, as well as Coordinator contact information and a link to Regional Manager information. 

            ·         Links to TransAtlas (http://maps.nrel.gov/transatlas) and BioFuels Atlas
                  (http://maps.nrel.gov/biomass).

o   The TransAtlas tool contains information on alternative fuel vehicle (AFV) density and biofuel production facilities. To access state specific data in TransAtlas, select “Find Location” at the top of the screen and type in “Colorado” to see the desired information for this state.

o   The BioFuels Atlas tool includes data on the use and potential production of biofuels, including feedstock availability and bioenergy plans. To access state specific information in BioFuels Atlas, select “Colorado” under the drop-down menu at the top of the screen for “State View.”  This will generate a summary of the state at the bottom of the page.

            ·         A count of the total number of Colorado TSE sites in the AFDC TSE Locator  
                  (http://www.afdc.energy.gov/afdc/locator/tse/) and a link to the Locator.

            ·         A link to the Colorado Energy Efficiency & Renewable Energy in My State page 
                 (http://apps1.eere.energy.gov/states/state_home.cfm/state=CO). This page provides
                  renewable energy information for Colorado, including statistics, renewable resource
                  maps, policies and incentives, U. S. Department of Energy projects and activities,
                  and relevant news.

In addition to the AFDC, state-specific information can be found on the U.S. Environmental Protection Agency’s State and Local Climate and Energy Program page (http://epa.gov/statelocalclimate/), which provides case studies, greenhouse gas emissions inventories, and climate action plans for select states. Specifically, the transportation page (http://epa.gov/statelocalclimate/state/topics/transportation.html) provides information on federal transportation partnership programs as well as ways states have promoted the use of AFVs.

Finally, state agency or legislative websites are a great source for information. Specifically, the following may be useful:

          ·         State energy agencies. For example, the Colorado Energy Office
                (http://www.colorado.gov/energy/) provides information about alternative fuels on their
                Transportation page, including activities related to compressed natural gas, electric
                 vehicles, and biofuels.

          ·         State legislatures. For example, on the Colorado General Assembly website
                (http://www.leg.state.co.us/) you can search current and past legislation about
                alternative fuels and advanced vehicles.

IRS Fuel Tax Credit Extensions Frequently Asked Questions

American Taxpayer Relief Act of 2012 (Pub. L. 112-240)

The American Taxpayer Relief Act of 2012 (Pub. L. 112-240) retroactively extends certain fuel tax credits that expired on Dec. 31, 2011. The retroactively extended fuel tax credits are the biodiesel mixture credit, biodiesel credit, alternative fuel credit, and the alternative fuel mixture credit. These credits are now scheduled to expire on Dec. 31, 2013.

These Q&As tell taxpayers how to claim the credits for qualifying sales or uses during 2012. It also describes changes to the cellulosic biofuel credit for 2013.

Until further notice, Forms 720, Quarterly Federal Excise Tax Return, and Forms 8849, Claim for Refund of Excise Taxes, that contain claims for the biodiesel mixture credit (including renewable diesel mixtures), alternative fuel credits, and alternative fuel mixture credits, should only be filed on paper tax forms.
More information on qualifications for the credits is on Form 720, Quarterly Federal Excise Tax Return; Form 720X, Amended Quarterly Federal Excise Tax Return; Form 4136, Credit for Federal Tax Paid on Fuels; Form 6478, Alcohol and Cellulosic Biofuel Credit; Form 8849, Claim for Refund of Excise Tax; and Form 8864, Biodiesel and Renewable Diesel Fuel Credit.

*Q4 relates to refund of Excise Tax - all other questions relate specifically to biofuels 

Q1. How do I claim the biodiesel mixture (including renewable diesel mixture) credit for qualifying sales and uses during 2012? What is the deadline for filing a claim?

A1.

• Claims for Calendar Quarters 1, 2, and 3 of 2012:
  • If you reported excise tax liability for gasoline, diesel fuel, or kerosene on Form 720 during any of the first three quarters of 2012, you must amend that Form 720 to claim a credit against those liabilities. The amount of this credit may not exceed the total amount of those liabilities. 
  • To amend your Form 720, file Form 720X in accordance with the instructions to that form. 
  • You may use a single Form 720X to amend multiple quarters, but state each quarter separately.
  • If your biodiesel mixture (including renewable diesel mixture) credit exceeds the amount that you claim on Form 720X, you may claim that excess as an income tax credit on your 2012 federal income tax return by attaching to the return Form 4136, in accordance with the instructions for that form.
  • Generally, you have three years from the due date of each Form 720 you filed during 2012 to claim the credit against your excise tax liability for a particular quarter. Generally, you have three years from the due date of your income tax return to claim the credit by attaching Form 4136 to an amended income tax return.

• Claims for Calendar Quarter 4 of 2012:
  • If you will report excise tax liabilities for gasoline, diesel fuel, or kerosene on a Form 720 for the fourth quarter of 2012, follow the instructions for line 13 on Schedule C (Form 720). The fourth quarter Form 720 is due Jan. 31, 2013.

• Claims for a refund for qualifying sales or uses during 2012:
  • You may be able to claim a refund on Schedule 3 (Form 8849) for qualifying sales and uses during 2012 that exceed your tax liability for gasoline, diesel fuel, and kerosene. You must file these claims by the last day of the first quarter following the earliest quarter of your income tax year included in the claim.
  • Example. A taxpayer with an income tax year ending November 30 has claims for September 2012 that exceed its tax liability for gasoline, diesel fuel, and kerosene. This taxpayer may claim that refund on Schedule 3 (Form 8849) by Feb. 28, 2013, or on its Form 720 that is due Jan. 31, 2013.

Q2. Do I need to submit Certificates for Biodiesel with my biodiesel mixture claims?
A2. Yes. See the instructions to Form 720, Form 8849 or Form 4136, as appropriate. If you did not receive certificates during 2012, the biodiesel producer may issue them to you now. However, the IRS cannot require biodiesel producers to issue a certificate.

Q3. How do I claim the biodiesel (including renewable diesel) credit for qualifying sales or uses during 2012? What is the deadline for filing a claim?
A3. You may claim the biodiesel (including renewable diesel) credit for qualifying sales or uses during 2012 as an income tax credit on your 2012 federal income tax return by attaching to the return Form 8864, in accordance with the instructions for that form.

Q4. How do I claim the alternative fuel credit for qualifying sales or uses during 2012? What is the deadline for filing a claim?
A4. 

• The term “alternative fuel” generally includes:
  • liquefied petroleum gas.
  • P Series Fuels.
  • compressed or liquefied natural gas .
  • liquefied hydrogen .
  • any liquid fuel which meets certain carbon recapture requirements and that is derived from coal (including peat) through the Fischer-Tropsch process.
  • compressed or liquefied gas derived from biomass (as defined in section 45K(c)(3)) 
  • liquid fuel derived from biomass (as defined in section 45K(c)(3)).

• Claims for Calendar Quarters 1, 2, and 3 of 2012:
  • If you reported excise tax liability for alternative fuel on Form 720 during any of the first three quarters of 2012, you must amend that Form 720 to claim a credit against those liabilities. The amount of this credit may not exceed the total amount of those liabilities. 
  • To amend your Form 720, file Form 720X in accordance with the instructions to that form. 
  • A single Form 720X may be used to amend multiple quarters, but each quarter must be separately stated.
  • If your alternative fuel credit exceeds the amount that you claim on Form 720X, you may claim that excess income tax credit on your 2012 federal income tax return by attaching to the return Form 4136 in accordance with the instructions for that form.
  • Generally, you have three years from the due date of each Form 720 you filed during 2012 to claim the credit against your excise tax liability for a particular quarter. Generally, you have three years from the due date of your income tax return to claim the credit by attaching Form 4136 to an amended income tax return.

• Claims for Calendar Quarter 4 of 2012:
  • If you will report excise tax liabilities for alternative fuel on your fourth quarter Form 720, follow the instructions for line 13 on Schedule C (Form 720). The fourth quarter Form 720 is due Jan. 31, 2013.

• Claims for a refund for qualifying sales or uses during 2012:
  • You may be able to claim a refund on Schedule 3 (Form 8849) for qualifying sales and uses during 2012 that exceed your tax liability for alternative fuel. You must file these claims by the last day of the first quarter following the earliest quarter of your income tax year included in the claim.
  • Example. A taxpayer with an income tax year ending November 30 has claims for September 2012. This taxpayer may claim that refund on Form 8849 by Feb. 28, 2013, or on its Form 720 that is due Jan. 31, 2013.

Additional Info:  http://www.afdc.energy.gov/laws/laws/US/tech/3253


Q5. How do I claim the alternative fuel mixture credit for qualifying sales or uses during 2012? What is the deadline for filing a claim?
A5.

• Claims for Quarters 1, 2 and 3 of 2012
  • If you reported excise tax liability for gasoline, diesel fuel, or kerosene on Form 720, during any of the first three quarters of 2012, you must amend that Form 720 to claim a credit against those liabilities. The amount of this credit may not exceed the amount of those liabilities. 
  • To amend your Form 720, file Form 720X in accordance with the instructions to the form. 
  • A single Form 720X may be used to amend multiple quarters, but each quarter must be separately stated.
  • You may claim the alternative fuel mixture credit only up to the amount of your tax liabilities for gasoline, diesel fuel or kerosene. 
  • You may not claim any excess alternative fuel mixture credit on your income tax return or receive a payment for that amount.
    
    
• Claims for Quarter 4 of 2012
  • If you will report excise tax liabilities for gasoline, diesel fuel, for the fourth quarter of 2012, follow the instructions for line 14 on Schedule C (Form 720).
  • You may claim the alternative fuel mixture credit only up to the amount of your tax liabilities for gasoline, diesel fuel or kerosene. 
  • You may not claim any excess alternative fuel mixture credit on your income tax return or receive a payment for this amount.

Q6. Do I have to be registered by IRS to claim the biodiesel mixture credit (including renewable diesel mixture credit), biodiesel credit (including renewable diesel credit), alternative fuel credit or the alternative fuel mixture credit?
A6. You must be registered by the IRS at the time you file your claims for the alternative fuel credit and the alternative fuel mixture credit.
If you are already registered with an AL (alternative fuel) or AM (alternative fuel mixture) activity letter, as appropriate, don’t apply again for registration. However, if you are not already registered by the IRS with the appropriate activity letter, apply to the IRS for registration by filing Form 637, Application for Registration (For Certain Excise Tax Activities), in accordance with the instructions to Form 637. You are not registered with the IRS until you receive your letter of registration from the IRS.

Q7. How do I claim the cellulosic biofuel credit for qualifying sales or uses during 2012?
A7. You may claim the cellulosic biofuel credit for qualifying sales or uses during 2012 as an income tax credit on your 2012 federal income tax return by attaching Form 6478 to the return in accordance with the instructions for that form.
You must be registered by the IRS at the time you file your claim for the cellulosic biofuel credit.
If you are already registered with a CB (producers of cellulosic biofuel) activity letter, don’t apply again for registration. However, if you are not already registered by the IRS with the CB activity letter, you may apply to the IRS for registration by filing Form 637, Application for Registration (For Certain Excise Tax Activities), in accordance with the instructions to Form 637. You are not registered with the IRS until you receive your letter of registration from the IRS.

Q8. What changes did the American Taxpayer Relief Act make to the cellulosic biofuel credit?
A8. Effective Jan. 3, 2013, the Act changed the designation of the credit to “second generation biofuel credit”. Also effective on Jan. 3, 2013, biofuels produced from algae, cyanobacteria and lemna feedstocks are eligible for the credit. The second generation biofuel credit expires for fuel produced after Dec. 31, 2013.

Q9. If I am a second generation biofuel producer, do I need to be registered by the IRS to claim the credit?
A9. Yes, you must be registered by the IRS at the time you file your claims for second generation biofuel credit. Apply for activity letter “CB” using Form 637. If you are already registered by the IRS with a CB activity letter, don’t apply again for registration.

Source: http://www.irs.gov/uac/Fuel-Tax-Credit-Extensions-Frequently-Asked-Questions

Shorepower Truck Electrification Project Re-Opens Idle Reduction Rebates to Truck Operators

Doug Siefkes, SiefkesPetit Communications

425-392-2611, siefkes@siefkespetit.com

OR 

David Orton, Cascade Sierra Solutions

541-852-4314, dorton@cascadesierrasolutions.org

Shorepower Truck Electrification Project Re-Opens Idle Reduction Rebates to Truck Operators

20 Percent, Up to $1,600, for Approved Diesel-Powered APUs and Battery-Powered HVAC Systems

PORTLAND, Ore., Feb. 15, 2013--The Shorepower Truck Electrification Project (STEP) re-opened a limited number of idle reduction equipment rebates for approved diesel-powered APUs, battery-powered HVAC systems and evaporative cooler systems with electric standby or shore power capability. 

"We first offered idle reduction equipment rebates last year and due to popular demand could not fund all of the requested rebates," said David Orton, communications manager for Cascade Sierra Solutions.  "This year, additional funds for a new round of rebates became available after rebates approved last year were not redeemed.”

Orton estimates that CSS has enough funds to pay about 400 to 500 more rebates. STEP is also providing more than 1,000 plug-in connection kits that bring electrical power from a weather-proof power connection on the outside of the tractor to a GFCI protected outlet in the sleeper compartment. 

The kits are provided on a first-come, first-served basis at no charge when recipients provide a brief owner/vehicle profile for grant records. The recipient is responsible for installation costs. Two kit types are available with the STEP project. A one-page flyer describing the kits can be downloaded online using this URL: http://library.constantcontact.com/download/get/file/1102118090374-330/Fleet+Plug-In+Connector+Kits+Flyer-RevB.pdf 

“Those using APUs or battery systems with shore power capability have the best of both worlds -- self contained power when they need it, and plug in power to the grid when it’s available at truck stops, terminals, and rest areas," Orton said. 

The rebates are for 20 percent of the installed equipment cost, up to a maximum of $1,600 per unit for APUs and battery-powered HVAC systems, according to Orton.  The maximum rebate for evaporative cooler systems is $700. 

"There's no limit to the number of rebates for which a fleet can apply," Orton said. "However, Cascade Sierra Solutions will give priority to rebate requests that more closely match the rebate program's goal of maximizing the use of plug-in stations. The highest priority will go to rebate requests where installation and the application process can be completed in the next 60 days."

A network of electrified parking spots at truck stops is being deployed nationwide, with more to come by the industry. Of the 50 locations Shore Power Technologies had installed as of the end of 2012, 40 were funded by STEP. Since 2010, STEP has resulted in a 210 percent increase in the number of truckstops across the United States adding power pedestals. 

A list of approved equipment and an application form are available at the Cascade Sierra Solutions web site - approved equipment - http://www.csswebform.org/WebForm/Supplier_list.aspx and application form - http://www.csswebform.org/WebForm/TSE_home.aspx/. 

The rebates are paid directly to the installer when CSS receives the installation documents. The installer must provide a discount to the truck owner in the amount of the rebate at the time of installation. For idle reduction equipment added to new vehicle deliveries, the customer invoice must clearly show the incremental equipment costs, or the rebate can not be approved. 

All rebates must receive pre-approval by Cascade Sierra Solutions prior to installation. The installed equipment must offer an electric power grid connection and vehicle owners must commit to using plug-in power when available. The rebates are funded through the American Recovery and Reinvestment Act to accelerate the use of truck stop electrification. Cascade Sierra Solutions has partnered with Shorepower Technologies (SPT) to administer the project for the U. S. Department of Energy. CSS oversees the project and administers the rebate program for vehicle owners. Shorepower Technologies develops the truck stop electrification infrastructure and operates the system.

"These rebates really offer an excellent opportunity for truck fleets and operators thinking of adding idle reduction equipment before hot temperatures return later this year," Orton said.

For more information about the rebates, call Cascade Sierra Solutions at 503-289-3578. 

To find truckstops with power pedestals, including 480-volt power connections for hybrid reefer units with 230-volt step-down transformers available upon request, check out the U.S. Department of Energy’s truckstop electrification locator - http://www.afdc.energy.gov/afdc/locator/tse/

About Shorepower Truck Electrification Project or STEP

STEP is a project that is funded by the U.S. Department of Energy, administered by Cascade Sierra Solutions (CSS) and carried out by CSS in partnership with Shorepower Technologies (SPT). SPT is constructing more than 1,200 Electrified Parking spaces for long-haul trucks at 50 truck stops across the nation. The 1,200 parking spaces will more than double the available truck stop parking spaces equipped to provide electrical power to long-haul trucks. To accelerate the number of trucks equipped to take full advantage of the parking, CSS will provide over $10 million in purchase rebates for idle reduction equipment to vehicle owners who will commit to using the STEP network to reduce their fuel consumption.

About Shorepower Technologies

Shorepower is a transportation electrification infrastructure company offering simple, cost-effective solutions for connecting cars and trucks to the electrical grid. Products and services offered include SmartWay(™)-verified Truck Stop Electrification (TSE), as well as charging stations for Electric Vehicles (EVs) and Plug-in Hybrid Electric Vehicles (PHEVs). Shorepower corporate facilities are located in Portland, Oregon and Utica, New York.

About Cascade Sierra Solutions

Cascade Sierra Solutions is a 501(c)3 nonprofit organization based in Eugene, Oregon, dedicated to identifying, promoting and financing the use of clean technologies to reduce fuel consumption and emissions from heavy-duty diesel trucks. Cascade Sierra Solutions works with local clean-air agencies, government entities, and independent truckers and fleets to drive the green trucking revolution across the US and around the world.

EDITOR’S PHOTO NOTE: Images accompanying this news release are available using the following links - 

Shorepower - Plugged in 1 - http://www.flickr.com/photos/truckpr/8474056705/

Shorepower - Plugged in 2 - http://www.flickr.com/photos/truckpr/8474056787/

Shorepower - Plugged in 4 - http://www.flickr.com/photos/truckpr/8475146052/

Shorepower-JohnsonsCorner 1 - http://www.flickr.com/photos/truckpr/8288847817/ 

To get the images in the resolution you need, simply click on the image of your choice. You should be taken to another page where the photo is in a black frame. At the top right hand corner, click on “View all sizes.” You’ll then be given a choice of up to seven sizes from a 75 pixel by 75 pixel square to the original. Click on the size you need and then download the image. If you can not access the photo through Flickr.com, please send a reply e-mail, along with your preference for high- or low-resolution, and it can be sent to you by e-mail.

This Shorepower Truck Electrification Project (STEP) news release is being sent to you by SiefkesPetit Communications for your editorial consideration.  In compliance with the CAN-SPAM Act of 2003, if you do not want to receive STEP news releases, please send your removal request by reply e-mail. If you wish that releases be sent to an alternative e-mail address, please indicate the alternate e-mail address in your reply. You can reach SiefkesPetit Communications at 317 N.W. Gilman Blvd., Suite 39, Issaquah, Wash. 98027-2485. Office: 425-392-2611. Fax: 425-392-2454.

Fleet Discount Available for the Mitsubishi MiEV

SACRAMENTO, CA - Eckhaus Fleet is proud to announce that they have been chosen to sell the 100% electric Mitsubishi MIEV, nationwide to commercial and government fleets.

The 100% electric Mitsubishi i combines performance with a compact carbon footprint, and a roomy interior for four adults. The range of 62 miles* is based on an advanced lithium-ion battery pack. The Mitsubishi i offers a viable alternative to conventionally fueled vehicles. With its size, maneuverability and fuel savings, it’s often the right choice for urban locations, airports, short deliveries, car sharing, campus security and courier applications, among many other fleet purposes.

Thanks to Mitsubishi’s proprietary MiEV operating system, the Mitsubishi i gets a 112-combined MPGe (miles per gallon equivalent). Mitsubishi has already delivered approximately 20,000 i-MIEV cars in Japan and Europe, and the proven safety and performance history is excellent.

A special fleet model that includes LEVEL lll Fast Charging capability is priced at $30,650 including delivery, (plus tax and licensing). Tax incentives include $7,500 from the federal government and many states offer incentives as well! In addition, many local districts have incentives available too. This would bring the price down to $23,150, or less.**

To a fleet manager, the only question is, “How will this car help me meet my fleet needs?” You can finally “dilute” your fuel with these cars in your fleet.

For orders and more information contact:
www.GoGreenMotion.com
Bill Williams
Green Motion Authorized Fleet Sales
bill@gogreenmotion.com
(310) 601-6751

OR

Mark Eckhaus
Eckhaus Fleet
Meckhaus@aol.com
(800) 768-3303

*Based upon various EPA testing methods using different driving conditions and climate controls; the EPA rated the Mitsubishi i with a driving range of 62 miles per charge. Actual range will vary depending on driving/charging habits, speed, conditions, weather, temperature, and battery age. Gradual loss of battery capacity will result with time and use.

**Taxpayer must incur federal tax liability to receive full benefit. Some States and Counties offer tax incentives in addition to federal incentives. Consult your tax professional.