Bill

HB 652

RELATING TO VETERANS RIGHTS AND BENEFITS.

2025 Regular Session Introduced by Terez Amato and 6 co-sponsors

House Bill 652 exempts nonprofit-operated EV charging stations from sales and motor fuel taxes, lowering costs for electric vehicle users starting January 1, 2026.

The committee(s) on PBS recommend(s) that the measure be deferred.

#advising #regulation #veteransrightsandbenefits

WeVote Research Nonpartisan

Bill Summary · HB 652

Summary of House Bill 652 (HB 652)

Purpose and Intent

House Bill 652 (HB 652) aims to amend the Official Code of Georgia Annotated regarding the taxation of electricity used as motor fuel, specifically in relation to electric vehicle (EV) charging stations. The bill seeks to provide exemptions from sales and use taxes as well as motor fuel taxes for electricity delivered by certain nonprofit-operated EV charging stations.

Key Provisions

The bill includes several significant amendments to Title 48 of the Official Code of Georgia Annotated:

Tax Exemptions:
- Sales and Use Tax: The bill introduces a new exemption for the sale or use of electricity delivered by electric vehicle charging stations that meet specific criteria.
- Motor Fuel Tax: It specifies that electricity dispensed from qualifying EV charging stations will not be subject to motor fuel taxes.
Definitions:
- The bill revises definitions related to motor fuel tax, including:
  - Exempt Special Fuel: Defined as fuel dispensed from EV charging stations in operation as of January 1, 2025, owned by nonprofit organizations, delivering electricity without charge, and located on federal interstate rights of way.
  - Electricity as Motor Fuel: Clarifies that electricity consumed or sold through EV charging stations is considered motor fuel for both highway and nonhighway use.
Regulatory Authority:
- The bill extends the regulatory authority of the Department of Agriculture concerning the taxation and regulation of electricity used as motor fuel.
Effective Date:
- The provisions of this bill will take effect on January 1, 2026.
Repeal of Conflicting Laws:
- Any laws or parts of laws that conflict with this act will be repealed.

Who Would Be Affected

Nonprofit Organizations: Nonprofits operating EV charging stations that meet the specified criteria will benefit from the tax exemptions.
Electric Vehicle Users: EV users will have access to electricity without incurring additional taxes at qualifying charging stations, potentially lowering the cost of using electric vehicles.
State Revenue: The state may see changes in tax revenue from motor fuel and sales taxes due to these exemptions.