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WI SB96
Exempting certain electric vehicle charging stations located at a residence from the electric vehicle charging tax. (FE)
summary
Introduced
03/07/2025
03/07/2025
In Committee
05/22/2025
05/22/2025
Crossed Over
05/15/2025
05/15/2025
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
This bill exempts from the electric vehicle charging tax electricity delivered or placed by any charger of an electric vehicle charging station located at a residence. Generally under current law, beginning on January 1, 2025, an electric vehicle charging tax is imposed at the rate of 3 cents per kilowatt-hour on electricity delivered or placed by certain electric vehicle charging stations. Current law exempts electricity delivered or placed by a residential Level 3 charger of an electric vehicle charging station from the tax. The bill also makes several technical changes involving the administration of the electric vehicle charging tax. Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill. For further information see the state fiscal estimate, which will be printed as an appendix to this bill. LRB-0787/1 KP:amn/klm/skw 2025 - 2026 Legislature SENATE BILL 96
AI Summary
This bill modifies Wisconsin's electric vehicle (EV) charging tax regulations, primarily focusing on expanding tax exemptions for residential EV charging stations. Currently, an electric vehicle charging tax of 3 cents per kilowatt-hour is set to be imposed on January 1, 2025, for certain EV charging stations. The bill expands the existing tax exemption by removing the previous restriction that only residential Level 3 chargers were tax-exempt, and now exempts electricity delivered by any charger located at a residence from the tax. The bill also makes several technical changes, including updating references to definitions and creating a new definition for "electric vehicle" based on federal regulations. Additionally, the bill adjusts some administrative aspects of tax application, such as modifying how certain tax rules apply to single-owner entities. The changes will apply retroactively starting January 1, 2025, and are intended to provide broader tax relief for residential EV charging infrastructure.
Committee Categories
Budget and Finance, Business and Industry
Sponsors (9)
Kristin Dassler-Alfheim (D)*,
Howard Marklein (R)*,
Mark Spreitzer (D)*,
Patrick Testin (R)*,
Ryan Clancy (D),
Barbara Dittrich (R),
Paul Melotik (R),
Randy Udell (D),
Nancy VanderMeer (R),
Last Action
Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0 (on 05/28/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://docs.legis.wisconsin.gov/2025/proposals/reg/sen/bill/sb96 |
| Fiscal Note - SB96: Report of the Joint Survey Committee on Tax Exemptions | https://docs.legis.wisconsin.gov/2025/related/fe/sb96/sb96_jscte.pdf |
| SB96 ROCP for Committee on Utilities, Technology and Tourism On 5/6/2025 | https://docs.legis.wisconsin.gov/2025/related/records/senate/utilities_technology_and_tourism/1917325.pdf |
| SB96 ROCP for Committee on Utilities and Tourism | https://docs.legis.wisconsin.gov/2025/related/records/senate/utilities_and_tourism/1917325.pdf |
| Fiscal Note - SB96: Fiscal Estimate From DOR | https://docs.legis.wisconsin.gov/2025/related/fe/sb96/sb96_dor.pdf |
| BillText | https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB96.pdf |
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