Wisconsin Senate Bill SB96

Wisconsin 2025-2026 Regular Session

• Introduced: 3/7/25
• Refer: 3/7/25
• Report Pass: 5/6/25
• Refer: 5/15/25
• Engrossed: 5/15/25
• Refer: 5/22/25

Caption

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

Impact

The implementation of SB96 is expected to have significant implications for residents who own electric vehicles, making it more economical for them to charge their vehicles at home without the added expense of this tax. By exempting residential charging stations from the tax, the bill encourages the installation of more charging infrastructure in residential areas, which could lead to increased use of electric vehicles overall. The legislation aims to promote clean energy usage as part of the state's sustainability initiatives and supports efforts to reduce carbon emissions by incentivizing residents to switch to electric vehicles.

Summary

Senate Bill 96 is a legislative proposal that seeks to exempt electricity delivered by electric vehicle (EV) charging stations located at residences from the electric vehicle charging tax. The bill amends existing statutes to clarify that certain types of chargers, specifically Level 1, Level 2, and Level 3 chargers, will not be subject to a tax that is imposed starting January 1, 2025. This tax would typically apply to electricity delivered by EV charging stations at a rate of 3 cents per kilowatt-hour, but the exemptions outlined in this bill aim to facilitate the broader adoption of electric vehicles by making home charging more financially attractive.

Contention

While the bill primarily appears to support the growth of the electric vehicle market and clean energy initiatives, there may be contention regarding its fiscal implications. Some legislators may raise concerns about the potential loss of tax revenue that could result from the exemption. Additionally, stakeholders in the fossil fuel industry or traditional energy sectors might oppose incentivizing electric vehicles at the expense of conventional energy sources. Overall, the bill's focus on promoting clean energy aligns with broader environmental goals, yet it may face scrutiny during legislative discussions over its economic impact.