HB 254 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; and establishing the Residential Electric Vehicle Charging Station Tax Credit.

PRINTER'S NO.    165

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 254
                                               Session of
                                                 2025

     INTRODUCED BY CIRESI, VITALI, HOHENSTEIN, CEPEDA-FREYTIZ,
        SANCHEZ, PIELLI, STEELE, SCHLOSSBERG, HILL-EVANS, OTTEN AND
        KENYATTA, JANUARY 17, 2025

     REFERRED TO COMMITTEE ON TRANSPORTATION, JANUARY 17, 2025


                                    AN ACT
 1   Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
 2      act relating to tax reform and State taxation by codifying
 3      and enumerating certain subjects of taxation and imposing
 4      taxes thereon; providing procedures for the payment,
 5      collection, administration and enforcement thereof; providing
 6      for tax credits in certain cases; conferring powers and
 7      imposing duties upon the Department of Revenue, certain
 8      employers, fiduciaries, individuals, persons, corporations
 9      and other entities; prescribing crimes, offenses and
10      penalties," in tax credit and tax benefit administration,
11      further providing for definitions; and establishing the
12      Residential Electric Vehicle Charging Station Tax Credit.
13      The General Assembly of the Commonwealth of Pennsylvania
14   hereby enacts as follows:
15      Section 1.    The definition of "tax credit" in section 1701-
16   A.1 of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
17   Reform Code of 1971, is amended by adding a paragraph to read:
18   Section 1701-A.1.    Definitions.
19      The following words and phrases when used in this article
20   shall have the meanings given to them in this section unless the
21   context clearly indicates otherwise:
22      * * *
 1      "Tax credit."    A tax credit authorized under any of the
 2   following:
 3            * * *
 4            (8.2)   Article XVII-M.
 5            * * *
 6      Section 2.     The act is amended by adding an article to read:
 7                               ARTICLE XVII-M
 8              RESIDENTIAL ELECTRIC VEHICLE CHARGING STATION
 9                                 TAX CREDIT
10   Section 1701-M.    Scope of article.
11      This article establishes the Residential Electric Vehicle
12   Charging Station Tax Credit.
13   Section 1702-M.    Definitions.
14      The following words and phrases when used in this article
15   shall have the meanings given to them in this section unless the
16   context clearly indicates otherwise:
17      "Department."    The Department of Revenue of the Commonwealth.
18      "Electric vehicle."    An electric vehicle as defined in 75
19   Pa.C.S. § 102 (relating to definitions).
20      "Electric vehicle charging station."      Private battery
21   charging station equipment that has a primary purpose of
22   transferring electric energy by conductive or inductive means to
23   a battery or other energy storage device in an electric vehicle.
24      "Eligible taxpayer."    A taxpayer eligible to receive a tax
25   credit under this article.
26      "Tax credit."    The Residential Electric Vehicle Charging
27   Station Tax Credit established under this article.
28      "Taxpayer."    An individual subject to tax under Article III.
29   Section 1703-M.    Tax credit.
30      (a)   Purpose.--The tax credit shall be applied against an

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 1   eligible taxpayer's liability under Article III if the taxpayer
 2   purchases and installs an electric vehicle charging station.
 3      (b)   Limitation.--The tax credit shall be limited to the
 4   taxable year that the electric vehicle charging station was
 5   placed in service by the eligible taxpayer.
 6      (c)   Amount.--The amount of the tax credit shall be 100% of
 7   the cost to purchase and install the electric vehicle charging
 8   station, not to exceed $2,000.
 9      (d)   Credit refundable.--If the amount of tax credit that the
10   eligible taxpayer is eligible to receive under this article
11   exceeds the eligible taxpayer's tax liability under Article III,
12   the department shall issue a refund of the excess amount to the
13   eligible taxpayer.
14   Section 1704-M.    Eligibility.
15      To be eligible for a tax credit under this article, a
16   taxpayer must:
17            (1)   Have resided in this Commonwealth for more than one-
18      half of the preceding taxable year.
19            (2)   File with an individual taxpayer identification
20      number.
21            (3)   Have placed in service an electric vehicle charging
22      station at a primary residence owned by the taxpayer.
23   Section 1705-M.    Guidelines and regulations.
24      The department shall publish guidelines and may promulgate
25   regulations necessary for the implementation and administration
26   of this article.
27   Section 1706-M.    Applicability.
28      This article shall apply to tax years beginning after
29   December 31, 2025.
30      Section 3.     This act shall take effect immediately.

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