Bill > SB2023

This bill amends the Electricity Excise Tax Law to introduce new provisions specifically related to electric vehicle (EV) charging stations, effective July 1, 2025. The bill establishes a new tax framework for electricity used at EV charging stations, imposing a tax on the operators of these stations for the electrical power they transfer to charge electric vehicles. The legislation defines key terms such as "electric vehicle" (a vehicle powered by electricity from an external power source) and "electric vehicle charging station" (a facility equipped with chargers for charging EV batteries). Importantly, the bill clarifies that while operators of EV charging stations will be subject to the electricity excise tax, individual consumers who purchase or receive free electricity at these stations to charge their vehicles will not be taxed. The bill modifies the definition of "purchase price" to include the consideration paid by EV charging station operators to their electricity suppliers and excludes the amount charged to customers for electricity used in charging vehicles. This change aims to create a clear tax structure for the emerging electric vehicle charging infrastructure while ensuring that individual EV users are not directly burdened by the new tax provisions.

Budget and Finance

https://www.ilga.gov/legislation/BillStatus.asp?DocNum=2023&GAID=18&DocTypeID=SB&SessionID=114&GA=104