DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 582 Original 2021 Regular Session McFarland
Abstract: Repeals the 16¢ per gallon tax on gasoline, diesel, and special fuels in present law; levies
a new 16¢ per gallon tax on gasoline, diesel, and special fuels; levies an annual tax on
electric and hybrid vehicles; and dedicates the proceeds of these new taxes into the
Construction Subfund of the Transportation Trust Fund (TTF).
Present law provides for the levy of a tax of 4¢ per gallon of gasoline, diesel, and special fuels.
Present law requires the proceeds of this 4¢ per gallon tax on these motor fuels to be credited to the
Transportation Infrastructure Model for Economic Development (TIMED) account in the
Transportation Trust Fund (TTF) for use solely on projects in the TIMED program.
Proposed law retains present law with respect to the levy of a tax of 4¢ per gallon of gasoline, diesel,
and special fuels.
New Tax on Gasoline, Diesel, and Special Fuels
Present law provides for the levy of a tax of 16¢ per gallon tax on gasoline, diesel, and special fuels.
Proposed law repeals the 16¢ per gallon tax on gasoline, diesel, and special fuels and levies a new
16¢ per gallon tax on gasoline, diesel, and special fuels.
Electric Vehicles and Hybrid Vehicles
Proposed law levies an annual tax of $200 per year on each electric vehicle and an annual tax of
$100 per year on each hybrid vehicle operated on state highways which are required to be registered
and to pay registration license tax in accordance with present law. Further requires the commissioner
of motor vehicles to collect the tax levied in proposed law every two years at the same time and in
the same manner as the registration license tax pursuant to present law.
Proposed law defines an "electric vehicle" as a vehicle powered by one or more electric motors or
energy stored in rechargeable batteries for propulsion and defines a "hybrid vehicle" as a vehicle that
uses gasoline, diesel fuel, or special fuels in combination with an electric motor for propulsion.
Deposit and Use of the Tax Proceeds
Proposed law requires the avails of the new taxes levied on gasoline, diesel, and special fuels and
the annual taxes levied on electric and hybrid vehicles to be deposited into the Construction Subfund of the TTF pursuant to the requirements of present constitution.
Proposed law requires the legislative auditor to commence a comprehensive audit of the Dept. of
Transportation and Development (DOTD) no later than July 1, 2022, to review DOTD's operations,
organizational efficiency, and performance in regard to the department's utilization of operating
revenues and to review DOTD's use of the avails of the taxes deposited into the Construction
Subfund of the TTF. Further requires the auditor to present his findings and recommendations to
the presiding officers of the House and Senate no later than Sept. 30, 2023.
Proposed law is authorized to be referred to as the Government Reform in Transportation Act of
2021.
Effective on July 1, 2021.
(Adds R.S. 47:818.12.1, 818.111.1, and 2811; Repeals R.S. 47:818.12 and 818.111)