I can no longer find the low-emission vehicle tax credit on the California state return. Indeed, the current California state instructions state that the low-emission vehicle tax credit has expired (see page 25 of the California instructions).
Instead, I find a rebate program administered by the California Clean Vehicle Rebate Project which provides rebates to buyer of certain low emission vehicles. These rebates do not appear to be handled as part of the tax return. Please contact the Rebate Project.
