PRIOR PRINTER'S NO. 683
PRINTER'S NO. 859
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
656
Session of
2023
INTRODUCED BY ROTHMAN, DUSH AND J. WARD, MAY 1, 2023
SENATOR LANGERHOLC, TRANSPORTATION, AS AMENDED, JUNE 7, 2023
AN ACT
Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
Statutes, in liquid fuels and fuels tax, further providing
for definitions and providing for electric vehicle road use
fee; and making editorial changes.
AMENDING TITLE 75 (VEHICLES) OF THE PENNSYLVANIA CONSOLIDATED
STATUTES, IN GENERAL PROVISIONS, FURTHER PROVIDING FOR
DEFINITIONS; IN LIQUID FUELS AND FUELS TAX, FURTHER PROVIDING
FOR DEFINITIONS AND PROVIDING FOR ELECTRIC VEHICLE ROAD USER
CHARGE; AND IMPOSING A PENALTY.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Chapter 90 of Title 75 of the Pennsylvania
Consolidated Statutes is amended by adding a subchapter heading
to read:
SUBCHAPTER A
PRELIMINARY PROVISIONS
Section 2. Section 9002 of Title 75 is amended by adding
definitions to read:
§ 9002. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
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"Electric vehicle." The term includes an electric vehicle
and hybrid electric vehicle. The term does not include a
qualified motor vehicle as defined under section 2101.1
(relating to definitions) or neighborhood electric vehicle as
defined under section 102 (relating to definitions).
"Electric vehicle road use fee." The annual fee imposed
under Subchapter C (relating to electric vehicle road use fee)
in place of a tax on alternative fuels assessed upon electricity
used in an electric vehicle.
"Exempt entity." A person exempt under section 9004(e)
(relating to imposition of tax, exemptions and deductions) from
reporting and paying a tax on liquid fuels, fuels or alternative
fuels imposed by this chapter.
* * *
Section 3. Chapter 90 of Title 75 is amended by adding
subchapters to read:
SUBCHAPTER B
(Reserved)
SUBCHAPTER C
ELECTRIC VEHICLE ROAD USE FEE
Sec.
9031. Scope of subchapter.
9032. Road use fee imposed on electric vehicles.
9033. Electricity used in electric vehicles.
9034. Fees for highway maintenance and construction.
9035. Exempt entities.
9036. Refunds.
9037. Regulations.
§ 9031. Scope of subchapter.
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This subchapter relates to the electric vehicle road use fee.
§ 9032. Road use fee imposed on electric vehicles.
(a) Fee required for registration.--
(1) Concurrent with submitting an annual or biennial
vehicle registration application and fee to the Department of
Transportation under section 1301 (relating to registration
and certificate of title required), an owner of an electric
vehicle shall submit the electric vehicle road use fee.
(2) Registration may not be considered complete without
payment in full of the electric vehicle road use fee.
(3) The electric vehicle road use fee shall be paid upon
initial registration and upon renewal for each electric
vehicle registered in this Commonwealth.
(b) Computation of electric vehicle road use fee.--
(1) The electric vehicle road use fee for a hybrid
electric vehicle with a gross vehicle weight rating of not
more than 26,000 pounds, but not a motorcycle, shall be $75
per year.
(2) The electric vehicle road use fee for an electric
vehicle with a gross vehicle weight rating of not more than
26,000 pounds, but not a motorcycle, shall be $380 per year.
For purposes of this paragraph, an electric vehicle shall not
include a hybrid electric vehicle.
(3) The electric vehicle road use fee for an electric
vehicle with a gross vehicle weight rating of 26,001 pounds
or more shall be $450 per year.
§ 9033. Electricity used in electric vehicles.
Electricity used in an electric vehicle that propels a
vehicle on public highways is not considered a liquid fuel , fuel
or alternative fuel as defined under this chapter.
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§ 9034. Fees for highway maintenance and construction.
Fees collected under this subchapter shall be deposited into
the Motor License Fund in accordance with the allocations under
section 9511 (relating to allocation of proceeds). For purposes
of aligning the electric vehicle road use fee with the
allocations of proceeds, the electric vehicle road use fee must
be allocated in accordance with the oil company franchise tax
for highway maintenance and construction under section 9502
(relating to imposition of tax).
§ 9035. Exempt entities.
(a) Exemption.--An electric vehicle registered to an exempt
entity under section 9004(e) (relating to imposition of tax,
exemptions and deductions) is exempt from paying the electric
vehicle road use fee.
(b) Requirements.--
(1) If an electric vehicle registered to an exempt
entity is used for a nonexempt purpose during the
registration year, the exempt entity shall pay an
administrative penalty of $500 to the department. An exempt
entity that improperly uses a vehicle for nonexempt purposes
is not eligible to claim a refund for the vehicle under the
provisions of section 9036 (relating to refunds).
(2) An exempt entity applying for a refund under section
9036 shall maintain records of vehicle usage, certifying that
an individual trip made by the vehicle was for a qualified
exempt use. Individual trip logs, odometer readings and
driver signatures shall be among the records required to
substantiate exempt use.
(3) The department may inspect the substantiating
records for an exempt entity at any time.
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(4) The exempt entity shall cooperate with an agent of
the department in an inspection under paragraph (3).
(5) An exempt entity that refuses to permit the
department or an agent appointed by the department in writing
to examine the books, records, papers or other equipment
associated with the operation of an electric vehicle as
permitted under paragraph (3) commits a summary offense and
shall pay a fine of $500 for each electric vehicle owned or
operated by the exempt entity.
§ 9036. Refunds.
A person may be entitled to a refund of the electric vehicle
road use fee paid for a vehicle that would otherwise have been
exempt under section 9004 (relating to imposition of tax,
exemptions and deductions). A person entitled to a refund of the
electric vehicle road use fee shall apply for an annual refund
in a manner similar to the refund process used for liquid fuels ,
fuels and alternative fuels under section 9017 (relating to
refunds).
§ 9037. Regulations.
The department, in coordination with the Department of
Transportation, may promulgate regulations to implement this
subchapter.
Section 4. This act shall take effect in 180 days.
SECTION 1. THE DEFINITIONS OF "ELECTRIC VEHICLE" AND "HYBRID
ELECTRIC VEHICLE" IN SECTION 102 OF TITLE 75 OF THE PENNSYLVANIA
CONSOLIDATED STATUTES ARE AMENDED AND THE SECTION IS AMENDED BY
ADDING DEFINITIONS TO READ:
§ 102. DEFINITIONS.
SUBJECT TO ADDITIONAL DEFINITIONS CONTAINED IN SUBSEQUENT
PROVISIONS OF THIS TITLE WHICH ARE APPLICABLE TO SPECIFIC
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PROVISIONS OF THIS TITLE, THE FOLLOWING WORDS AND PHRASES WHEN
USED IN THIS TITLE SHALL HAVE, UNLESS THE CONTEXT CLEARLY
INDICATES OTHERWISE, THE MEANINGS GIVEN TO THEM IN THIS SECTION:
* * *
"BATTERY." AN ENERGY POWER STORAGE SYSTEM THAT STORES
ELECTRICAL ENERGY WITHIN THE SYSTEM'S CONSTITUENT PARTS.
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"ELECTRIC VEHICLE." [A MOTOR VEHICLE WHICH OPERATES SOLELY
BY USE OF A BATTERY OR BATTERY PACK AND WHICH MEETS THE
APPLICABLE FEDERAL MOTOR VEHICLE SAFETY STANDARDS. THE TERM
INCLUDES A MOTOR VEHICLE WHICH IS POWERED MAINLY THROUGH THE USE
OF AN ELECTRIC BATTERY OR BATTERY PACK BUT WHICH USES A FLYWHEEL
THAT STORES ENERGY PRODUCED BY THE ELECTRIC MOTOR OR THROUGH
REGENERATIVE BRAKING TO ASSIST IN OPERATION OF THE MOTOR
VEHICLE.] A MOTOR VEHICLE THAT DELIVERS POWER TO ITS DRIVE WHEEL
OR WHEELS SOLELY BY USE OF A BATTERY-POWERED ELECTRIC MOTOR. THE
TERM DOES NOT INCLUDE QUALIFIED MOTOR VEHICLES AS DEFINED UNDER
SECTION 2101.1 (RELATING TO DEFINITIONS).
* * *
"HYBRID ELECTRIC VEHICLE." [AN ELECTRIC VEHICLE WHICH ALLOWS
POWER TO BE DELIVERED TO THE DRIVE WHEELS SOLELY BY A BATTERY-
POWERED ELECTRIC MOTOR BUT WHICH ALSO INCORPORATES THE USE OF A
COMBUSTION ENGINE TO PROVIDE POWER TO THE BATTERY AND WHICH
MEETS THE APPLICABLE FEDERAL MOTOR VEHICLE SAFETY STANDARDS. THE
PRIMARY SOURCE OF POWER FOR THE MOTOR MUST BE THE ELECTRIC
BATTERY OR BATTERY PACK AND NOT THE COMBUSTION ENGINE.] A MOTOR
VEHICLE THAT CAN DELIVER POWER TO THE DRIVE WHEELS SOLELY BY A
BATTERY-POWERED ELECTRIC MOTOR, AND WHICH ALSO INCORPORATES THE
USE OF ANOTHER FUEL TO POWER A COMBUSTION ENGINE. THE TERM DOES
NOT INCLUDE A VEHICLE CAPABLE OF RECEIVING ENERGY FROM AN
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EXTERNAL SOURCE, SUCH AS AN OUTLET OR CHARGING STATION. THE TERM
DOES NOT INCLUDE QUALIFIED MOTOR VEHICLES AS DEFINED UNDER
SECTION 2101.1.
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"PLUG-IN HYBRID ELECTRIC VEHICLE." A MOTOR VEHICLE THAT CAN
DELIVER POWER TO THE DRIVE WHEELS SOLELY BY A BATTERY-POWERED
ELECTRIC MOTOR AND WHICH ALSO INCORPORATES THE USE OF ANOTHER
FUEL TO POWER A COMBUSTION ENGINE. THE BATTERY OF THE VEHICLE
MUST BE CAPABLE OF RECEIVING ENERGY FROM AN EXTERNAL SOURCE,
SUCH AS AN OUTLET OR CHARGING STATION. THE TERM DOES NOT INCLUDE
QUALIFIED MOTOR VEHICLES AS DEFINED UNDER SECTION 2101.1.
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SECTION 2. THE DEFINITION OF "PERSON" IN SECTION 9002 OF
TITLE 75 IS AMENDED TO READ:
§ 9002. DEFINITIONS.
THE FOLLOWING WORDS AND PHRASES WHEN USED IN THIS CHAPTER
SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SECTION UNLESS THE
CONTEXT CLEARLY INDICATES OTHERWISE:
* * *
"PERSON." EVERY NATURAL PERSON, COMMONWEALTH AGENCY,
POLITICAL SUBDIVISION, FIRM, COPARTNERSHIP, ASSOCIATION OR
CORPORATION. WHENEVER USED IN ANY PROVISION PRESCRIBING AND
IMPOSING A FINE OR IMPRISONMENT, THE [TERM AS APPLIED TO
ASSOCIATIONS MEANS THE PARTNERS OR MEMBERS AND AS APPLIED TO
CORPORATIONS MEANS THE OFFICERS THEREOF.] TERMS FIRM,
COPARTNERSHIP, ASSOCIATION AND CORPORATION SHALL BE SUBJECT TO
18 PA.C.S. § 307 (RELATING TO LIABILITY OF ORGANIZATIONS AND
CERTAIN RELATED PERSONS).
* * *
SECTION 3. TITLE 75 IS AMENDED BY ADDING A SECTION TO READ:
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§ 9024. ELECTRIC VEHICLE ROAD USER CHARGE.
(A) IMPOSITION.--OWNERS OR REGISTRANTS OF NONCOMMERCIAL
PASSENGER ELECTRIC VEHICLES WITH A GROSS VEHICLE WEIGHT RATING
OF NOT MORE THAN 14,000 POUNDS SHALL PAY AN ELECTRIC VEHICLE
ROAD USER CHARGE OF $290 PER YEAR, WHICH SHALL BE CONCURRENT
WITH PAYING THE VEHICLE REGISTRATION FEE IMPOSED UNDER CHAPTER
13 (RELATING TO REGISTRATION OF VEHICLES).
(B) NEW OR TEMPORARY ELECTRIC VEHICLE REGISTRATION.--NEW OR
TEMPORARY REGISTRATION FOR AN ELECTRIC VEHICLE ISSUED ON OR
AFTER THE EFFECTIVE DATE OF THIS SUBSECTION SHALL BE SUBJECT TO
THE ELECTRIC VEHICLE ROAD USER CHARGE IMPOSED UNDER SUBSECTION
(A). THE DEPARTMENT OF TRANSPORTATION SHALL SEND A FORM TO THE
OWNER OR REGISTRANT FOR THE PAYMENT OF THE ELECTRIC VEHICLE ROAD
USER CHARGE FOR THE INITIAL REGISTRATION CONSISTENT WITH CHAPTER
13.
(C) RENEWAL OF ELECTRIC VEHICLE REGISTRATION.--AT LEAST 60
DAYS PRIOR TO THE EXPIRATION OF REGISTRATION FOR AN ELECTRIC
VEHICLE UNDER SUBSECTION (A), THE DEPARTMENT OF TRANSPORTATION
SHALL SEND TO THE OWNER OR REGISTRANT A FORM FOR THE PAYMENT OF
THE ELECTRIC VEHICLE ROAD USER CHARGE FOR THE RENEWAL OF
REGISTRATION CONSISTENT WITH CHAPTER 13.
(D) ENROLLMENT.--
(1) THE DEPARTMENT OF TRANSPORTATION SHALL PERMIT OWNERS
OR REGISTRANTS OF ELECTRIC VEHICLES UNDER SUBSECTION (A) TO
PAY THE ELECTRIC VEHICLE ROAD USER CHARGE AS FOLLOWS:
(I) ENROLL IN A FLAT CHARGE OF $290 PER YEAR
PROVIDED BY CREDIT OR DEBIT CARD, ELECTRONIC FUNDS
TRANSFER OR CHECK OR MONEY ORDER TO THE DEPARTMENT OF
TRANSPORTATION. OWNERS OR REGISTRANTS WHO ELECT THIS
OPTION MAY ENROLL IN A PAPER FORM PRESCRIBED AND
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FURNISHED BY THE DEPARTMENT OF TRANSPORTATION INSTEAD OF
ELECTRONICALLY.
(II) ENROLL IN AN ELECTRONIC PAYMENT PLAN OF $24.17
PER MONTH BY CREDIT OR DEBIT CARD OR ELECTRONIC FUNDS
TRANSFER TO THE DEPARTMENT OF TRANSPORTATION.
(2) THE CHARGES UNDER PARAGRAPH (1)(I) AND (II) SHALL
NOT INCLUDE A FEDERAL TAX, FEE, LEVY OR CHARGE, AND AN OWNER
OR REGISTRANT OF AN ELECTRIC VEHICLE SHALL BE RESPONSIBLE FOR
PAYING ANY TAX, FEE, LEVY OR CHARGE IMPOSED BY THE CONGRESS
OF THE UNITED STATES AFTER THE EFFECTIVE DATE OF THIS
PARAGRAPH.
(E) CONCURRENT REGISTRATION.--THE REGISTRATION OF ELECTRIC
VEHICLES SHALL NOT BE VALID UNLESS THE OWNER OR REGISTRANT
ENROLLS IN A PAYMENT OPTION UNDER SUBSECTION (D).
(F) PENALTY.--FAILURE TO PAY THE ELECTRIC VEHICLE ROAD USER
CHARGE WITHIN 30 DAYS OF THE ENROLLMENT DATE ESTABLISHED BY THE
DEPARTMENT OF TRANSPORTATION SHALL RESULT IN THE IMPOSITION OF
PENALTIES AND A PROHIBITION ON RENEWAL OF THE ELECTRIC VEHICLE'S
REGISTRATION OR TRANSFER OF TITLE. THE DEPARTMENT OF
TRANSPORTATION MAY NOT PROHIBIT THE RENEWAL OF A VEHICLE
REGISTRATION UNDER SUBSECTION (D)(1)(II) IF THE ELECTRIC
VEHICLE'S OWNER OR REGISTRANT IS ENROLLED IN A PAYMENT PLAN AND
MAKES TIMELY PAYMENTS ACCORDING TO THE SCHEDULE ESTABLISHED BY
THE DEPARTMENT OF TRANSPORTATION.
(G) RESIDENTIAL EXEMPTION FROM ALTERNATIVE FUELS TAX.--
ELECTRIC VEHICLES SUBJECT TO THE ELECTRIC VEHICLE ROAD USER
CHARGE UNDER SUBSECTION (A) ARE EXEMPT FROM THE TAX IMPOSED
UNDER SECTION 9004(D) (RELATING TO IMPOSITION OF TAX, EXEMPTIONS
AND DEDUCTIONS) ONLY IF THE ELECTRICITY IS DERIVED FROM THE
LEGAL RESIDENCE OF THE OWNER OR REGISTRANT.
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(H) LIABILITY FOR UNPAID TAX AMOUNTS.--THE OWNER OR
REGISTRANT OF AN ELECTRIC VEHICLE SUBJECT TO THE ELECTRIC
VEHICLE ROAD USER CHARGE UNDER THIS SECTION SHALL NOT BE LIABLE
FOR ANY UNPAID TAX AMOUNT OWED TO THE DEPARTMENT FROM THE LEGAL
RESIDENCE OF THE OWNER OR REGISTRANT PRIOR TO THE EFFECTIVE DATE
OF THIS SECTION FOR THE TAX IMPOSED UNDER SECTION 9004(D).
(I) LIENS, PENALTIES AND INTEREST PROHIBITED.--THE
DEPARTMENT MAY NOT IMPOSE LIENS, PENALTIES OR INTEREST ON THE
OWNER OR REGISTRANT OF AN ELECTRIC VEHICLE SUBJECT TO THE
ELECTRIC VEHICLE ROAD USER CHARGE UNDER THIS SECTION FOR ANY
UNPAID TAX AMOUNT OWED TO THE DEPARTMENT FROM THE LEGAL
RESIDENCE OF THE OWNER OR REGISTRANT PRIOR TO THE EFFECTIVE DATE
OF THIS SUBSECTION FOR THE TAX IMPOSED UNDER SECTION 9004(D).
(J) CRIMINAL PENALTIES AND FINES PROHIBITED.--THE OWNER OF
AN ELECTRIC VEHICLE SUBJECT TO THE ELECTRIC VEHICLE ROAD USER
CHARGE UNDER THIS SECTION SHALL NOT BE SUBJECT TO ANY CRIMINAL
PENALTIES OR FINES UNDER THIS CHAPTER FOR ANY UNPAID TAX AMOUNTS
OWED TO THE DEPARTMENT FROM THE LEGAL RESIDENCE OF THE OWNER OR
REGISTRANT PRIOR TO THE EFFECTIVE DATE OF THIS SECTION FOR THE
TAX IMPOSED UNDER SECTION 9004(D).
(K) CHARGES FOR HIGHWAY MAINTENANCE AND CONSTRUCTION.--THE
ELECTRIC VEHICLE ROAD USER CHARGE COLLECTED BY THE DEPARTMENT
UNDER THIS SECTION SHALL BE TRANSMITTED TO THE STATE TREASURER
FOR DEPOSIT INTO THE MOTOR LICENSE FUND IN ACCORDANCE WITH THE
ALLOCATIONS UNDER SECTION 9511 (RELATING TO ALLOCATION OF
PROCEEDS). FOR PURPOSES OF ALIGNING THE ELECTRIC VEHICLE ROAD
USER CHARGE WITH THE ALLOCATIONS OF PROCEEDS, THE ELECTRIC
VEHICLE ROAD USER CHARGE MUST BE ALLOCATED IN ACCORDANCE WITH
THE OIL COMPANY FRANCHISE TAX FOR HIGHWAY MAINTENANCE AND
CONSTRUCTION UNDER SECTION 9502 (RELATING TO IMPOSITION OF TAX).
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(L) EXCEPTIONS.--OWNERS OR REGISTRANTS OF ELECTRIC VEHICLES
CONSISTENT WITH SUBSECTION (A) THAT ARE OWNERS OR REGISTRANTS
UNDER SECTION 9004(E) ARE EXEMPT FROM PAYING THE ELECTRIC
VEHICLE ROAD USER CHARGE.
(M) REGULATIONS.--THE DEPARTMENT OF TRANSPORTATION MAY
PROMULGATE REGULATIONS TO IMPLEMENT THIS SECTION.
(N) DEFINITIONS.--AS USED IN THIS SECTION, THE FOLLOWING
WORDS AND PHRASES SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS
SUBSECTION UNLESS THE CONTEXT CLEARLY INDICATES OTHERWISE:
"ELECTRIC VEHICLE." THE TERM SHALL NOT INCLUDE A GOLF CART,
NEIGHBORHOOD ELECTRIC VEHICLE AND MOTORCYCLE.
SECTION 4. THIS ACT SHALL TAKE EFFECT JANUARY 1, 2024, OR
IMMEDIATELY, WHICHEVER IS LATER.
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