A02724
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1392
Session of
2019
INTRODUCED BY CARROLL, NEILSON, READSHAW, SCHLOSSBERG, IRVIN,
MULLINS, MILLARD, HILL-EVANS, DONATUCCI, KORTZ, MARKOSEK AND
McCLINTON, MAY 2, 2019
AS REPORTED FROM COMMITTEE ON TRANSPORTATION, HOUSE OF
REPRESENTATIVES, AS AMENDED, JUNE 10, 2019
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.
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. The definition of "alternative fuels" in section
9002 of Title 75 is amended and the section is amended by adding
definitions to read:
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
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shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Alternative fuels." Natural gas, compressed natural gas
(CNG), liquified natural gas (LNG), liquid propane gas and
liquified petroleum gas (LPG), alcohols, gasoline-alcohol
mixtures containing at least 85% alcohol by volume, hydrogen,
hythane[, electricity] and any other fuel used to propel motor
vehicles on the public highways which is not taxable as fuels or
liquid fuels under this chapter. The term does not include
electricity.
* * *
"Electric vehicle." A motor vehicle that is powered partly
or solely by a battery that can be recharged wirelessly or
plugged into an external source of electricity, which motor
vehicle meets the applicable Federal and State safety standards
for on-road vehicles. THE TERM INCLUDES ELECTRIC VEHICLES AND
HYBRID ELECTRIC VEHICLES. THE TERM DOES NOT INCLUDE QUALIFIED
MOTOR VEHICLES AS DEFINED UNDER SECTION 2101.1 (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 liquid fuels tax or TAX ON alternative fuels tax
assessed upon electricity used in highway ELECTRIC vehicles.
"Exempt entity." A person exempt under section 9035
(relating to exempt entities) 9004(E) (RELATING TO IMPOSITION OF
TAX, EXEMPTIONS AND DEDUCTIONS) from reporting and paying the
liquid fuels tax or alternative fuels tax A TAX ON LIQUID FUELS,
FUELS OR ALTERNATIVE FUELS imposed by this chapter.
* * *
Section 3. Chapter 90 of Title 75 is amended by adding
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subchapters to read:
SUBCHAPTER B
(Reserved)
SUBCHAPTER C
ELECTRIC VEHICLE ROAD USE FEE
Sec.
9031. Short title 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. Short title of subchapter.
This subchapter shall be known and may be cited as the
Electric Vehicle Road USE Fee Act.
§ 9032. Road USE fee imposed on electric vehicles.
(a) Fee required for registration.--Concurrent with
submitting an annual or biennial vehicle registration
application and fee to the department 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. The following
shall apply:
(1) Registration may not be considered complete without
payment in full of the electric vehicle road USE fee.
(2) The electric vehicle road USE fee shall be paid by
each new owner registering an electric vehicle UPON INITIAL
REGISTRATION AND UPON RENEWAL FOR EACH ELECTRIC VEHICLE
REGISTERED in this Commonwealth.
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(b) Computation of electric vehicle road fee.--
(1) The electric vehicle road fee for noncommercial
electric vehicles shall be $150 per year.
(2) The electric vehicle road fee for commercial
electric vehicles shall be $250 per year.
(B) COMPUTATION OF ELECTRIC VEHICLE ROAD USE FEE.--
(1) THE ELECTRIC VEHICLE ROAD USE FEE FOR ANY ELECTRIC
MOTORCYCLE AND NEIGHBORHOOD ELECTRIC VEHICLE SHALL BE $50 PER
YEAR.
(2) THE ELECTRIC VEHICLE ROAD USE FEE FOR ANY ELECTRIC
VEHICLE THAT REQUIRES A CLASS C LICENSE TO OPERATE SHALL BE
$150 PER YEAR.
(3) THE ELECTRIC VEHICLE ROAD USE FEE FOR ANY ELECTRIC
VEHICLE THAT REQUIRES A CLASS A OR CLASS B LICENSE TO OPERATE
SHALL BE $250 PER YEAR.
(2) The electric vehicle road use fee for any hybrid
electric vehicle with a gross vehicle weight rating of not
more than 26,000, but not a motorcycle shall be $75 per year.
(3) The electric vehicle road use fee for any electric
vehicle with a gross vehicle weight rating of not more than
26,000, but not a motorcycle shall be $150 per year. For
purposes of this subparagraph, an electric vehicle shall not
include a hybrid electric vehicle.
(4) The electric vehicle road use fee for any electric
vehicle with a gross vehicle weight rating of 26,001 or more
shall be $250 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 in
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.--The following apply:
(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. The vehicle
owner is not eligible for a refund of a registration fee that
may have been paid for the vehicle. 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
9007 (relating to determination and redetermination of tax,
penalties and interest due) 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
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records required to substantiate exempt use.
(3) The department may inspect the substantiating
records for an exempt entity at any time.
(4) The exempt entity shall cooperate with an agent of
the department in an inspection.
(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 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 9006 (relating to distributor's report and
payment of tax). 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 the
addition of this subchapter.
Section 4. This act shall take effect in 60 180 days.
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