Maryland 2023 Regular Session

Maryland House Bill HB1268

Introduced
2/20/23  

Caption

Income Tax - Credit for Electric Autocycles, Bicycles, and Motorcycles

Impact

If enacted, HB1268 would enable individuals to claim a tax credit for the purchase price of qualified electric vehicles during the taxable year. This measure aims to promote greener transportation and support the transition to less polluting forms of personal transport. By lowering the upfront cost through tax credits, the bill seeks to enhance the market penetration of electric vehicles, aligning with broader environmental goals and state policies aimed at reducing carbon emissions.

Summary

House Bill 1268 proposes the establishment of a tax credit that applies to individuals purchasing certain electric vehicles, specifically electric autocycles, bicycles, and motorcycles. The intention of this bill is to incentivize the adoption of environmentally friendly transportation options by providing a credit against the state income tax for personal use purchases of these qualified vehicles. The credit's cap is set at a maximum of $500 for each qualified vehicle, encouraging individuals to shift towards zero-emission modes of transportation.

Contention

While the bill has received support for its environmental implications, there are potential points of contention. Critics may raise concerns regarding the fiscal impact of tax credits on state revenue, arguing that significant rebates could detract from funding for essential services or programs. Additionally, some stakeholders might question the equitable access to such a tax credit among diverse populations, particularly in areas where electric vehicle infrastructure is lacking or in lower-income communities that may not afford such purchases even with a tax credit.

Companion Bills

No companion bills found.

Previously Filed As

MD HB689

Electric Vehicles – Repeal of Excise Tax Credit and Establishment of Rebate Program

MD A630

Provides gross income tax credits to taxpayers who purchase certain low-speed electric bicycles.

MD HB894

Transportation Electrification and Modernization (TEAM) Act

MD A660

Provides gross income tax credits to taxpayers who purchase certain low-speed electric bicycles.

MD HB216

Electric Vehicles - Repeal of Excise Tax Credit and Establishment of Rebate Program

MD HB1043

Motorcycle And Autocycle Definitions

MD HB64

Motor Vehicle Excise Tax - Tax Credit for Electric Vehicles - Eligibility

MD AB113

Income taxes: credits: electric vehicles.

MD SB00936

An Act Concerning The Department Of Motor Vehicles' Recommendations With Respect To Autocycles And Three-wheeled Motorcycles.

MD AB2892

Income taxes: credits: backup electricity generators.

Similar Bills

No similar bills found.