The emissions would only have to meet the standards for the engine year, not the year of the kit.

There is NO F.E.T. on a glider either.

Its a lot of work though, for an individual that doesn't have access to shop facilities.

 

Just one mechanic and his helper. It would take six moths to build one but all the electrical and air lines were run the way they should have been. When he was done you could never tell it was a glider unless you saw him building it.

 

http://www.fitzgeraldgliderkits.com/

Pete's and Freightliner's

 

Jim Westlake, executive director of the American Truck Dealers, was quoted in Transport Topics Equipment & Maintenance Update May/June 2008. He said that two factors determine whether a glider is exempt from the 12% retail sales tax. First, the cost of the glider cannot be more than 75% of the cost of an equivalent new truck. Second, two of the three primary drivetrain components must have come from another vehicle the user already owned. Restoring wrecks is not a taxable event. But if a customer were to take a glider kit without an engine in it and "cherry-pick" parts on his own, then that is by definition by the IRS, creating a new taxable article.

 

The previously mentioned Equipment & Maintenance article reported that one producer estimates gliders cost $40,000 less than an equivalent new truck, and can save a typical user more than $30,000 in annual fuel costs by running older engines that still get up to seven miles per gallon compared to 5.5 mph for newer engines. The 2002 engines are the best in terms of fuel mileage and longevity.

 

If the truck is to be certified as a 2008 vehicle, it MUST meet the 2008 emissions standards. I have a copy of the EPA document that describes this law, it applies to all OTR vehicles including cars and light trucks. Also, the EPA collects a reward of 50 grand for finding one.

I'm not sure if there is exceptions that apply to gliders; it might be able to be certified as a "1997" vehicle.