The state offers an income tax credit of 50% of the cost of converting a vehicle to operate on an alternative fuel, 50% of the incremental cost of purchasing an original equipment manufacturer AFV, and 50% of the cost of alternative fueling equipment. Alternatively, a taxpayer may take a tax credit of 10% of the cost of the motor vehicle, up to $3,000. To qualify for the tax credit, vehicles must be dedicated AFVs and registered in Louisiana.. For the purpose of this incentive, alternative fuels include natural gas; propane; non-ethanol based advanced biofuels (excludes flexible fuel vehicles); and electricity if the vehicle has at least four wheels, is primarily for on-street use, can attain a minimum speed of 55 miles per hour, has a minimum battery capacity of four kilowatt-hours, and can be charged externally. Restrictions may apply.