Wisconsin Assembly Bill AB106

Wisconsin 2025-2026 Regular Session

• Introduced: 3/11/25
• Refer: 3/11/25
• Refer: 5/22/25

Caption

Exempting certain electric vehicle charging stations located at a residence from the electric vehicle charging tax. (FE)

Impact

If enacted, AB106 would effectively modify existing tax laws pertaining to electric vehicle charging across the state. This bill is expected to lessen the financial burden on individuals using residential charging stations, making it more affordable for homeowners to charge their electric vehicles. Notably, this change could incentivize increased use of electric vehicles, thereby supporting state goals related to environmental sustainability and reducing carbon emissions.

Summary

Assembly Bill 106 aims to exempt electricity delivered to residential electric vehicle charging stations from the electric vehicle charging tax, which is currently set at 3 cents per kilowatt-hour. This exemption is particularly relevant for charging stations that utilize Level 1 and Level 2 chargers installed after a specified date. By passing this bill, the legislative body seeks to promote electric vehicle adoption and provide financial relief to homeowners utilizing electric vehicles, who often use personal charging stations at their residences.

Contention

While the bill presents economic advantages for residents, some legislators may express concerns about the implications for state tax revenues due to the exemption. There may also be debates concerning the fairness of such tax exemptions, especially in light of funding requirements for infrastructure that supports electric vehicles. Stakeholders are likely to weigh the benefits of fostering green technology and the impact on public finances, creating points of contention during discussions and voting.