The bill establishes the EV Energy Equity Road Repair Tax Act (EVEERRT Act), which imposes a road repair tax on electricity distributed at public charging stations for electric vehicles. The tax is set at $0.09 per kilowatt-hour, regardless of whether the electricity is charged for or provided for free. The owners of public charging stations are responsible for collecting and remitting this tax to the director of taxation, and they may include the tax amount in the selling price of the electricity. The collected taxes will be deposited into the state highway fund to support road construction and repair.

Additionally, the bill outlines the responsibilities of public charging station owners, including the requirement to maintain records for three years and to remit the tax within specified timelines. Failure to comply with these requirements can result in penalties, including fines and potential imprisonment. The bill also adopts existing provisions related to the liability for the collection or payment of motor vehicle taxes to apply to the new road repair tax. The act will take effect upon publication in the statute book.