Session of 2025
HOUSE BILL No. 2003
By Representative Rhiley
1-10
AN ACT concerning taxation; relating to electric vehicles; establishing the
EV energy equity road repair tax act and providing for a road repair tax
on the distribution of electricity from public charging stations.
WHEREAS, Battery-powered electric vehicles are expected to account
for 20% of global light-vehicle sales in 2025 and 59% of sales in 2035;
and
WHEREAS, Just over 50% of passenger cars sold in the United States
will be electric vehicles by 2030, according to a report from Bloomberg
NEF; and
WHEREAS, About 45% of new car sales could be electric by 2035,
according to IHS Markit.
Now, therefore:
Be it enacted by the Legislature of the State of Kansas:
Section 1. (a) This section shall be known and may be cited as the EV
energy equity road repair tax act (EVEERRT act).
(b) As used in this section:
(1) "Electric vehicle" means any vehicle that is an:
(A) All-electric vehicle; or
(B) electric hybrid or plug-in electric hybrid vehicle.
(2) "Kilowatt-hour" means a unit of energy equal to one kilowatt of
power sustained for one hour or 3,600 kilojoules.
(3) "Public charging station" means any device or infrastructure that
supplies electricity to the public for the charging of an electric vehicle.
"Public charging station" does not include such a device or infrastructure
located at a primary residence.
(4) "Road repair tax" means the tax on energy used in electric vehicle
operations on state highways and is intended to fund road construction and
repair as would otherwise be provided for in the motor fuel tax law
pursuant to K.S.A. 79-3402, and amendments thereto.
(c) There is hereby imposed a road repair tax on electricity distributed
at a public charging station location. The tax shall be imposed regardless
of whether the public charging station charges for the electricity or
provides the electricity for free. The road repair tax shall be equal to $0.09
per kilowatt-hour, or portion thereof, of electricity provided to an electric
vehicle at a public charging station. The owner of the public charging
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station shall collect and remit the road repair tax imposed pursuant to this
section to the director of taxation. The owner of the public charging station
shall be entitled to charge and collect an amount equal to the road repair
tax as part of the selling price.
(d) The director of taxation shall remit all taxes collected under this
section to the state treasurer in accordance with the provisions of K.S.A.
75-4215, and amendments thereto. Upon receipt of each such remittance,
the state treasurer shall deposit the entire amount in the state treasury to
the credit of the state highway fund.
(e) The provisions of K.S.A. 79-3464d, and amendments thereto,
concerning the liability for the owner for the collection or payment of the
motor vehicle or special fuel taxes are hereby adopted for the purpose
relating to liability for the collection or payment of the road repair tax, to
the extent practicable.
(f) The secretary of revenue shall adopt rules and regulations
establishing the criteria and procedures for the licensing of public charging
stations and reporting by such public charging stations of the energy
provided.
(g) (1) The owner of a public charging station shall:
(A) Render the road repair tax to the director of taxation at the
director's office, within the time required by the director, under rules and
regulations adopted by the director; and
(B) keep and maintain for a period of three years, or make fully and
freely accessible during business hours to the director, the director's deputy
or agent, all books, papers and records required by this act to be kept and
maintained and so made accessible.
(2) Violation of paragraph (1) involving failure, neglect or refusal to
render the road repair tax to the director of taxation is an unclassified
misdemeanor punishable by a fine of $25 per kilowatt-hour of energy that
such tax is found to not have been remitted to the department of revenue
pursuant to this section, imprisonment in the county jail for not less than
30 days nor more than one year, or both such fine and imprisonment.
Sec. 2. This act shall take effect and be in force from and after its
publication in the statute book.
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