SF2092 (Legislative Session 94 (2025-2026))
Kilowatt per hour tax enactment for electric vehicle charging
Related bill: HF3189
AI Generated Summary
This Minnesota Senate bill (S.F. No. 2092) proposes the imposition of a tax on electricity used for charging electric vehicles (EVs) at public charging stations. Key provisions of the bill include:
- Electric Fuel Tax: Starting October 1, 2025, a tax of five cents per kilowatt-hour (kWh) will be imposed on electricity delivered to electric vehicles at public charging stations.
- Tax Collection & Distribution: Charging station operators must remit the tax monthly to the Minnesota Department of Revenue. The tax proceeds will be distributed equally:
- 50% to the highway user tax distribution fund
- 50% to the transportation advancement account.
- Exemptions:
- EVs charged at private residences using electricity paid for by the homeowner or occupant.
- Charging stations with less than 50 kW capacity or those that do not require payment.
- Legacy chargers (those in operation before October 1, 2023, lacking a metering system) are exempt until January 1, 2032.
- New Public Charging Stations: Any new public charging station operating from October 1, 2025, onward must use a metering system that bills per kWh.
- Repeal of Previous EV Registration Surcharge: The bill eliminates the $75 annual registration surcharge for fully electric vehicles previously imposed under Minnesota Statutes, section 168.013, subdivision 1m.
Summary:
The bill replaces the annual EV registration surcharge with a pay-per-use tax on electricity consumed at public charging stations, ensuring EV users contribute to transportation infrastructure funding similarly to gasoline-powered vehicles.
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| March 02, 2025 | Senate | Floor | Action | Introduction and first reading | |
| March 02, 2025 | House | Floor | Action | Introduction and first reading | |
| March 02, 2025 | Senate | Floor | Action | Referred to | Transportation |
| March 02, 2025 | House | Floor | Action | Referred to | Transportation |
| March 31, 2025 | Senate | Floor | Action | Comm report: Amended, No recommendation, re-referred to | Taxes |
| March 31, 2025 | Senate | Floor | Action | Author added | |
| April 06, 2025 | Senate | Floor | Action | Author added |
Citations
[
{
"analysis": {
"added": [],
"removed": [],
"summary": "References the definition of 'electric utility' as used in section 216B.38, subdivision 5, relating to the definition of terms in the bill regarding electric fuel tax.",
"modified": []
},
"citation": "216B.38",
"subdivision": "subdivision 5"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "References the definition of 'electric vehicle' as used in section 169.011, subdivision 26a, relevant to the context of the electric fuel tax.",
"modified": []
},
"citation": "169.011",
"subdivision": "subdivision 26a"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "The section 161.045 is related to the destination of a portion of the tax proceeds.",
"modified": []
},
"citation": "161.045",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "The section 174.49 is related to the allocation of a portion of the proceeds from the imposed tax.",
"modified": []
},
"citation": "174.49",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Mentions that taxes under chapter 297A are not included in the new electric fuel tax.",
"modified": []
},
"citation": "297A",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [
"A surcharge of 75 imposed for all-electric vehicles."
],
"summary": "The bill repeals Minnesota Statutes 2024 section 168.013, subdivision 1m which related to a surcharge for electric vehicles.",
"modified": []
},
"citation": "168.013",
"subdivision": "subdivision 1m"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "References the definition of 'allelectric vehicle' as used in conjunction with section 168.013 subdivision 1m in the repealed statute.",
"modified": []
},
"citation": "169.011",
"subdivision": "subdivision 1a"
}
]