Senate Bill 96 aims to exempt certain electric vehicle (EV) charging stations located at residences from the electric vehicle charging tax, which is set to be imposed at a rate of 3 cents per kilowatt-hour starting January 1, 2025. The bill specifically exempts electricity delivered or placed by any charger of a residential EV charging station from this tax, while current law already provides an exemption for residential Level 3 chargers. The bill also includes several technical amendments related to the administration of the electric vehicle charging tax.

Key changes in the bill include the renumbering of section 77.997 (1) to 77.997 (2) and the creation of section 77.997 (1m), which defines "electric vehicle" according to federal regulations. Additionally, the language in section 77.9972 (1)(b) is amended to clarify that the tax exemption applies to any charger of an EV charging station located at a residence, rather than just Level 3 chargers. The bill also specifies that certain tax provisions do not apply to this subchapter, particularly for single-owner entities disregarded as separate entities under state law. The changes are set to apply retroactively to electricity delivered or placed on January 1, 2025.

Statutes affected:
Bill Text: 77.54(71)(a), 77.54, 77.54(71)(b), 77.9972(1)(b), 77.9972, 77.9973(2), 77.9973