Georgia House Bill HB652

Georgia 2025-2026 Regular Session

• Introduced: 2/26/25
• Report Pass: 2/28/25
• Engrossed: 3/6/25
• Refer: 3/10/25
• Report Pass: 3/20/25
• Report Pass: 3/31/25
• Enrolled: 4/10/25

Caption

Motor fuel tax; electricity delivered by certain electric vehicle charging stations; provide exception

Impact

The bill’s passage will impact the regulatory framework concerning electric vehicle infrastructure in Georgia, particularly in how sales and use taxes are applied to electricity used for motor fuel. By clarifying regulations and providing specific exemptions, HB652 is expected to foster a more conducive environment for the expansion of electric vehicles and related infrastructure, recognizing the increasing shift towards sustainable energy solutions in transportation. This illustrates a legislative push to align taxation policies with environmentally friendly practices.

Summary

House Bill 652 aims to amend existing legislation regarding the taxation and regulation of electricity used for motor fuel and electric vehicle charging stations. The amendments extend the effective date for regulatory authority from the Department of Agriculture and outline specific exemptions from sales and use taxes related to electricity delivered by certain designated electric vehicle charging stations. The bill seeks to clarify how electricity for use as motor fuel is categorized and taxed, and it provides for certain definitions and tax exemptions under Georgia law.

Sentiment

Overall, the sentiment around HB652 appears supportive, as it is viewed as a necessary step in promoting electric vehicle usage and aligning state tax policies with modern energy practices. Legislators seem united in recognizing the need to adapt taxation frameworks to accommodate emerging technologies. The bill addresses concerns from both the industry regarding the viability of electric vehicle growth and consumer advocates who seek incentives for adapting to greener technologies.

Contention

Despite the overall positive sentiment, there are some points of contention regarding the specifics of the exemptions and the broader implications of regulatory authority. Critics argue that while well-intended, the definitions and exemptions could create loopholes or ambiguity around enforcement and compliance. There are discussions about the fairness of these exemptions in relation to conventional fuels, and whether further adjustments may be necessary to ensure equitable treatment among different fuel sources. Moreover, as the effective date is set for 2027, questions arise regarding the interim period and the readiness of infrastructure to handle the expected changes.