Georgia-State Income Tax Credit ?

[gergg]

Owners of a Zero Emission Vehicle can get an income tax credit of 20% of the vehicle's purchase price or $5000 whichever is less in the year of purchase.

This is what I read which supposedly applies to EV's purchased in Georgia, is it as straight forward as it sounds? Any thoughts? Does it only apply to purchased vehicles? I read somewhere that leased vehicles still get the federal tax credit which goes to the dealership.

By the way, hello, this is my first post, I've been reading this forum for a while and now am interested in purchasing/leasing a Leaf.

Thanks