Senate Bill 96 aims to exempt certain electric vehicle 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 electric vehicle charging station, expanding the current exemption that only applies to Level 3 chargers. Additionally, the bill includes several technical amendments to the administration of the electric vehicle charging tax, such as renumbering existing statutes and clarifying definitions.

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. The language in section 77.9972 (1) (b) is amended to specify that no tax applies to electricity delivered by any charger of a residential electric vehicle charging station, rather than just Level 3 chargers. Furthermore, the bill clarifies 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 take effect retroactively from 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