Bill > SB1077

This bill provides a general excise tax exemption for businesses involved in the construction, sale, or installation of electric vehicle (EV) charging infrastructure in places of public accommodation. To qualify for the tax exemption, property owners must install either three Level 2 charging stations for every fifty parking stalls or one Level 3 rapid charging station for every two hundred parking stalls. The bill defines several key terms, including "battery charging station" (an electrical component designed to charge EV batteries), "battery exchange station" (an automated facility for swapping depleted batteries), and "electric vehicle charging infrastructure" (structures and equipment supporting electric vehicles). Sellers must keep detailed records and obtain an exemption certification from the property owner to claim the tax break. The legislation is designed to encourage and accelerate EV charging infrastructure installation, with the tax exemption applying to gross proceeds received after December 31, 2025, and set to expire on January 1, 2031. This temporary measure aims to incentivize businesses to invest in EV charging capabilities by reducing their tax burden during the specified period.

Government Affairs

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=1077&year=2025