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WI AB106
WI AB106Exempting certain electric vehicle charging stations located at a residence from the electric vehicle charging tax. (FE)
summary
Introduced
03/11/2025
03/11/2025
In Committee
11/20/2025
11/20/2025
Crossed Over
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.
AI Summary
This bill modifies Wisconsin's electric vehicle charging tax regulations by expanding tax exemptions for residential electric vehicle (EV) charging stations. Currently, starting January 1, 2025, there is a 3-cent per kilowatt-hour tax on electricity delivered by certain EV charging stations. The bill broadens the existing exemption by removing the previous restriction that only Level 3 chargers at residences were tax-exempt, and now exempts electricity delivered by any charger of an EV charging station located at a residence. The bill also makes several technical changes, including updating cross-references in the statute, renumbering existing sections, and creating a new definition of "electric vehicle" that references federal regulations. Additionally, the bill makes some administrative adjustments to how the tax is applied, such as modifying certain provisions related to tax administration. The changes will apply retroactively to electricity delivered on or after January 1, 2025, which suggests the intent is to provide broader tax relief for residential EV charging from the beginning of that year.
Committee Categories
Transportation and Infrastructure
Sponsors (8)
Ryan Clancy (D)*,
Barbara Dittrich (R)*,
Paul Melotik (R)*,
Randy Udell (D)*,
Nancy VanderMeer (R)*,
Kristin Dassler-Alfheim (D),
Howard Marklein (R),
Patrick Testin (R),
Last Action
Laid on the table (on 01/15/2026)
Official Document
bill text
bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://docs.legis.wisconsin.gov/2025/proposals/reg/asm/bill/ab106 |
| AB106 ROCP for Committee on Energy and Utilities | https://docs.legis.wisconsin.gov/2025/related/records/assembly/energy_and_utilities/1948066.pdf |
| Fiscal Note - AB106: Report of the Joint Survey Committee on Tax Exemptions | https://docs.legis.wisconsin.gov/2025/related/fe/ab106/ab106_jscte.pdf |
| Fiscal Note - AB106: Fiscal Estimate From DOR | https://docs.legis.wisconsin.gov/2025/related/fe/ab106/ab106_dor.pdf |
| BillText | https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB106.pdf |
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