Assembly Bill 106 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, whereas current law only exempts residential Level 3 chargers. Additionally, the bill includes several technical amendments to the administration of the electric vehicle charging tax.

Key changes in the bill include the renumbering of existing statute 77.997 (1) to 77.997 (2) and the creation of a new statute, 77.997 (1m), which defines "electric vehicle" according to federal regulations. The bill also modifies the language in statute 77.9972 (1) (b) 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. Furthermore, it specifies that certain tax provisions do not apply to this subchapter, ensuring that the new exemption is clearly delineated within the existing tax framework.

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