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 of electricity provided, regardless of whether the charging station charges for the electricity or offers it 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 render the collected road repair tax to the director of taxation within specified timeframes. Failure to comply with these requirements can result in penalties, including fines and potential imprisonment. The bill also mandates the secretary of revenue to establish rules and regulations for the licensing of public charging stations and the reporting of energy provided.