SB 202 - This act creates an income tax credit equal to fifty percent of the amount a taxpayer paid to purchase and install idle reduction technology on a class 8 truck. The maximum amount of the tax credit is $3,500 per truck. The tax credit is nontransferable and nonrefundable, but may be carried forward up to three years until completely claimed. The provisions of the act automatically sunset two years after August 28, 2007, unless reauthorized. JASON ZAMKUS