Assembly Bill 106 proposes to exempt electricity delivered or placed by any electric vehicle charging station located at a residence 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. Currently, only electricity from residential Level 3 chargers is exempt from this tax. The bill also includes several technical amendments to the administration of the electric vehicle charging tax, such as renumbering existing statutes and clarifying definitions related to electric vehicles.

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 specify that the tax exemption applies to any charger of an electric vehicle charging station located at a residence, rather than just Level 3 chargers. The bill also clarifies that certain tax provisions do not apply to this subchapter for single-owner entities disregarded as separate entities under state law. The changes are intended to facilitate the adoption of electric vehicles by reducing the tax burden on residential charging stations.

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