summary
Introduced
01/29/2025
01/29/2025
In Committee
03/21/2025
03/21/2025
Crossed Over
Passed
Dead
Introduced Session
104th General Assembly
Bill Summary
Amends the Electricity Excise Tax Law. Provides that, beginning July 1, 2025, the tax under the Act is imposed on the operator of an electric vehicle charging station for the electric power transferred for the purpose of charging an electric vehicle. Provides that the tax is not imposed on a person who purchases electricity at an electric vehicle charging station to charge or recharge the battery or other energy storage device of an electric vehicle or on a person who acquires such electricity for free. Provides that the term "purchase price" includes consideration paid by an operator of an electric vehicle charging station to its supplier for the electrical power transferred to the operator's customers for the purpose of charging or recharging the battery or other energy storage device of an electric vehicle. Provides that the term "purchase price" does not include the consideration paid to an operator of an electric vehicle charging station by its customer for the electrical power transferred to charge or recharge the battery or other energy storage device of an electric vehicle. Effective immediately.
AI Summary
This bill amends the Electricity Excise Tax Law to introduce new provisions related to electric vehicle (EV) charging stations starting July 1, 2025. The bill adds definitions for terms like "electric vehicle" (a vehicle powered by electricity from an external source), "electric vehicle charging station" (a facility with chargers for charging EVs), and "operator" (a person providing electricity at an EV charging station). The legislation imposes an electricity excise tax on operators of EV charging stations for the electrical power transferred to charge electric vehicles, while explicitly exempting individuals who purchase or receive free electricity at these charging stations from the tax. The bill modifies the definition of "purchase price" to include the cost of electrical power transferred by charging station operators to their customers, but excludes the amount charged by operators to customers for charging. This change aims to create a clear tax framework for the emerging electric vehicle charging infrastructure, ensuring that the electricity used for charging EVs is appropriately taxed at the point of service while protecting individual EV users from additional taxation.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Rule 19(a) / Re-referred to Rules Committee (on 03/21/2025)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.ilga.gov/legislation/BillStatus.asp?DocNum=1896&GAID=18&DocTypeID=HB&SessionID=114&GA=104 |
| BillText | https://www.ilga.gov/legislation/104/HB/10400HB1896.htm |
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