Plug-in hybrid electric vehicles (PHEV) are likely to increase in popularity in the near future. However, the environmental benefits of PHEVs involve tradeoffs between the benefits of reduced tailpipe emissions against the drawbacks of increased emissions at marginal electric generation plants and reduced gasoline tax income. In this report, a model is developed that will enable these tradeoffs to be studied. The model accounts for local commuting patterns and marginal electric generation in New Jersey. The result allows the effect of PHEV adoption on gasoline tax, CO2, NOx and SOx to be predicted on a county level. Sample calculations are presented.