Sales and use taxes: zero-emission vehicle fueling or charging.
Vote required
Majority
Fiscal committee
No
Appropriation
No
Current location
Revenue and Taxation
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Overview
This bill modifies California’s sales and use tax laws to provide exemptions for certain tangible personal property used in the fueling or charging of zero-emission vehicles. Specifically, it exempts property purchased for processing hydrogen or electricity for vehicle fueling and equipment used in construction projects for qualified individuals. The bill also establishes a backfill requirement, funded by the Greenhouse Gas Reduction Fund, to offset the revenue loss from these exemptions, with an exception for the new ones. It includes provisions for defining key terms and collecting data to assess the effectiveness of the exemptions.
Key provisions
- Exempts qualified tangible personal property used in the processing, altering, or conditioning of hydrogen or electricity for zero-emission vehicle fueling.
- Exempts qualified tangible personal property purchased by contractors for use in construction projects for qualified individuals.
- Defines ‘processing’ to include the preparation of hydrogen or electricity for vehicle fueling, starting July 1, 2027.
- Defines ‘qualified tangible personal property’ to include hydrogen fueling station and charging station equipment.
- Establishes a backfill requirement, funded by the Greenhouse Gas Reduction Fund, to offset revenue loss from exemptions.
- Provides an exception to the backfill requirement for newly created exemptions.
- Requires the Department of Finance to estimate exemption amounts annually.
- Includes performance indicators and data collection requirements to assess the effectiveness of the exemptions.
Bill text
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Sponsors
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1 on record
Primary sponsor
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