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 1031 Reengrossed 2022 Regular Session Freiberg
Abstract: Levies a road usage fee for electric and hybrid vehicles and provides for the
administration, collection, disposition and use of road usage fees. Provides for an exemption
of a school bus from imposed fees.
Proposed law levies a road usage fee not to exceed $110 per year on each electric vehicle and an
annual road usage fee not to exceed $60 per year on each hybrid vehicle operated on state highways
which are required to be registered and to pay a vehicle registration license tax in accordance with
present law.
Proposed law exempts an electric vehicle or hybrid vehicle that is a school bus primarily used to
transport La. students from the fee imposed by proposed law.
Proposed law defines the following terms:
(1)"Electric vehicle" means a vehicle powered by one or more electric motors or energy stored
in rechargeable batteries for propulsion.
(2)"Hybrid vehicle" means a vehicle that uses gasoline, diesel fuel, or special fuels in
combination with an electric motor for propulsion.
(3)"Owner" has the same meaning as defined by present law.
(4)"Secretary" means the secretary of the Louisiana Department of Revenue.
Proposed law requires the administration and collection of the road usage fee.
Proposed law requires the fees imposed by proposed law be paid by the owner of the electric vehicle
and the owner of the hybrid vehicle on a calendar year basis. Further requires the fee be due on or
before May 15th for the preceding year in which the electric vehicle or hybrid vehicle was operated
upon the highways of this state.
Proposed law requires the secretary to administer and to authorize the collection of fees imposed by
proposed law with all the duties and powers authorized by present law.
Proposed law requires the secretary of the Dept. of Revenue in consultation with the secretary of the
Dept. of Transportation and Development to promulgate rules in accordance with the Administrative Procedure Act relative to the following:
(1)To develop a prorated fee schedule applicable to electric vehicles and hybrid vehicles that
are operated upon the highways of this state for less than one year. Provides that the fee
schedule may consider mileage, weight, days operated, and other relevant factors to
reasonably determine a fee that is commensurate and in proportion with actual road usage
in this state.
(2)To prescribe and publish returns, forms, schedules, and methods upon which the fee levied
pursuant to proposed law may be reported and remitted to the secretary, including through
the use of existing returns, forms, and schedules.
(3)To provide for collection and administrative procedures that the secretary determines
necessary to administer proposed law.
Proposed law requires proceeds of the fees imposed by proposed law be deposited as follows:
(1)70% of the proceeds be deposited into the Construction Subfund of the Transportation Trust
Fund for use by the Department of Transportation and Development (DOTD) on road and
bridge preservation projects included in the Highway Priority Program in accordance with
the DOTD's definitions of such projects.
(2)30% of the proceeds be deposited into the Parish Transportation Fund and distributed to local
governments in accordance with the formula set forth in present law. Further provides the
amounts distributed may be used by local governments for any purpose that is a permitted
use of funds received from the Parish Transportation Fund.
Effective January 1, 2023.
(Adds R.S. 32:461)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Transportation, Highways and
Public Works to the original bill:
1. Make a technical change.
2. Change the road usage fee from $400 to $110 per year on each electric vehicle.
3. Change the road usage fee from $275 to $60 per year on each hybrid vehicle.
4. Remove a provision that required the commissioner of the office of motor vehicles to
collect a tax every two years at the same time and in the same manner as the registration
license tax. 5. Remove a provision that required the Department of Transportation and Development
(DOTD) used 100% of the electric and hybrid vehicle road usage fee on highway and
bridge preservation projects included in the Highway Priority program.
6. Add a provision that requires the Dept. of Revenue to require each person filing an
individual income tax return to report and certify on such return the number of electric
vehicles and the number of hybrid vehicles registered in this state and owned by the filer.
Further require the collection of fees imposed at the same time and in the same manner
as it collects taxes owed in connection with the individual income tax return filed by the
owner of an electric or hybrid vehicle.
7. Modify a provision relative to the disposition and use fees. Further specifies fees are to
be allocated as follows:
(a)Seventy percent of the proceeds be deposited into the Construction Subfund of
the Transportation Trust Fund for use by the DOTD on road and bridge
preservation projects included in the Highway Priority Program in accordance
with the DOTD's definitions of such projects.
(b)Thirty percent of the proceeds be deposited into the Parish Transportation Fund
and distributed to local governments in accordance with the formula. Further
provides the amounts distributed may be used by local governments for any
purpose that is a permitted use of funds received from the Parish Transportation
Fund.
The House Floor Amendments to the engrossed bill:
1. Make technical changes.
2. Specify that the road usage fee for an electric vehicle is up to $110 per year. Further
specify that the road usage fee for a hybrid vehicle is up to $60 per year.
3. Exempt an electric vehicle or hybrid vehicle that is a school bus primarily used to
transport Louisiana students from the imposed fees.
4. Remove the provision that required the Dept. of Revenue to require each person filing
an individual income tax return to report and certify on such return the number of electric
vehicles and the number of hybrid vehicles registered in this state and owned by the filer.
Further required the collection of fees imposed at the same time and in the same manner
as it collects taxes owed in connection with the individual income tax return filed by the
owner of an electric or hybrid vehicle.
5. Define the terms "owner" and "secretary".
6. Add a provision that requires the administration and collection of the road usage fee. 7. Require the fees imposed be paid by the owner of the electric vehicle and the owner of
the hybrid vehicle on a calendar year basis. Further requires the fee be due on or before
May 15th for the preceding year in which the electric vehicle or hybrid vehicle was
operated upon the highways of this state.
8. Require the secretary to administer and to authorize the collection of fees with all the
duties and powers authorized by present law.
9. Require the secretary of the Dept. of Revenue in consultation with the secretary of the
Dept. of Transportation and Development to promulgate rules in accordance with the
Administrative Procedure Act relative to the following:
(a)To develop a prorated fee schedule applicable to electric vehicles and hybrid
vehicles that are operated upon the highways of this state for less than one year.
Provides that the fee schedule may consider mileage, weight, days operated, and
other relevant factors to reasonably determine a fee that is commensurate and in
proportion with actual road usage in this state.
(b)To prescribe and publish returns, forms, schedules, and methods upon which the
fee levied may be reported and remitted to the secretary, including through the
use of existing returns, forms, and schedules.
(c)To provide for the collection and administrative procedures that the secretary
determines necessary to administer.
10.Add a special effective date of January 1, 2023.