This credit applies to a reduction in your fleet hp from Mar 1, 2006 to Mar 1, 2010 where the hp includes low use vehicles. The credit cannot be used to meet the Jan 1, 2014 BACT obligation but can be used for BACT obligations starting Mar 1, 2015
The credit is calculated as follows: subtract your Mar 1, 2006 fleet hp from your Mar 1, 2010 fleet hp. If the result is positive that is the amount of your credit.
This option would require you report your Mar 1, 2006 fleet data.