The proposed bill, known as the EV Energy Equity Road Repair Tax Act (EVEERRT Act), establishes a road repair tax on electricity distributed at public charging stations for electric vehicles. This tax is set at $0.09 per kilowatt-hour, regardless of whether the electricity is provided for free or at a cost. The owners of public charging stations are responsible for collecting and remitting this tax to the director of taxation, who will then deposit the funds into the state highway fund. The bill also outlines the definitions of key terms such as "electric vehicle," "kilowatt-hour," and "public charging station," and it mandates that the secretary of revenue create rules for licensing and reporting by these charging stations.

Additionally, the bill includes provisions for the liability of public charging station owners regarding the collection and payment of the road repair tax, mirroring existing laws related to motor vehicle fuel taxes. It imposes penalties for non-compliance, including fines and potential imprisonment for failure to remit the tax. The act will take effect upon publication in the statute book, aiming to ensure that the growing use of electric vehicles contributes to the maintenance and repair of state highways.