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PA SB157

PA SB157
In tax credit and tax benefit administration, further providing for definitions; and establishing the Residential Electric Vehicle Charging Station Tax Credit.


summary

Introduced
01/19/2023
In Committee
01/19/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

2023-2024 Regular Session

Bill Summary

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," in tax credit and tax benefit administration, further providing for definitions; and establishing the Residential Electric Vehicle Charging Station Tax Credit.

AI Summary

This bill amends the Tax Reform Code of 1971 to establish the Residential Electric Vehicle Charging Station Tax Credit. The tax credit provides a refundable credit of up to $2,000 for the cost of purchasing and installing an electric vehicle charging station at a primary residence owned by an eligible taxpayer who is an individual subject to Pennsylvania's personal income tax. The Department of Revenue is tasked with publishing guidelines and promulgating regulations for the implementation and administration of this new tax credit, which will apply to tax years beginning after December 31, 2023.

Committee Categories

Budget and Finance

Sponsors (10)

Last Action

Referred to FINANCE (on 01/19/2023)

Bill Topics

Energy
  • ‐ Alternative and Renewable Energy
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

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