Plesa’s bill taxing EV charging 2.6 cents per kilowatt hour

The text as introduced · 445 words

89R5701 SRA-D

By: Plesa
H.B. No. 2099

A BILL TO BE ENTITLED

AN ACT

relating to the imposition of a tax on commercial electric vehicle

charging services based on the amount of electricity transferred.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Subtitle E, Title 2, Tax Code, is amended by

adding Chapter 164 to read as follows:

CHAPTER 164. TAX ON COMMERCIAL ELECTRIC VEHICLE CHARGING SERVICES

SUBCHAPTER A. GENERAL PROVISIONS

Sec. 164.001. DEFINITIONS. In this chapter:

(1) "Charging provider" means a person who provides a

commercial charging service.

(2) "Commercial charging service" means the use of

equipment to transfer electric energy from electric supply to an

electric vehicle in a commercial transaction.

Sec. 164.002. RULES. The comptroller shall adopt rules to

implement, administer, and enforce this chapter.

SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX

Sec. 164.021. TAX IMPOSED; POINT OF IMPOSITION OF TAX. (a)

A tax is imposed on each commercial charging service. The charging

provider is liable for and shall collect the tax from the purchaser

of the commercial charging service.

(b) The amount of the tax shall be added to the selling price

of the commercial charging service so that the tax is ultimately

paid by the person consuming the electricity transferred in the

commercial charging service.

Sec. 164.022. RATE OF TAX. The rate of the tax imposed by

this chapter is $0.026 per kilowatt hour of electricity transferred

in a commercial charging service.

Sec. 164.023. RETURNS AND PAYMENTS. (a) On or before the

25th day of each month, each charging provider shall file a report

and send to the comptroller the amount of tax due under this chapter

for the preceding month. A charging provider who has not provided a

commercial charging service during the reporting period shall file

with the comptroller a report that includes those facts or that

information.

(b) The report must state:

(1) the number of kilowatt hours of electricity

transferred in commercial charging services during the preceding

month; and

(2) any other information required by the comptroller.

Sec. 164.024. RECORDS. A person on whom a tax is imposed by

this chapter shall keep a complete record of:

(1) the number of kilowatt hours of electricity

transferred in commercial charging services; and

(2) any other information required by the comptroller.

Sec. 164.025. PERMIT. The comptroller by rule may require a

charging provider to obtain a permit under Section 151.201.

SUBCHAPTER C. DISPOSITION OF PROCEEDS

Sec. 164.041. DISPOSITION OF PROCEEDS. The comptroller

shall deposit the proceeds from the collection of the tax imposed

under this chapter to the credit of the state highway fund.

SECTION 2. This Act takes effect September 1, 2025.