Bill Text: MI HB4789 | 2019-2020 | 100th Legislature | Introduced


Bill Title: Individual income tax; credit; incentives for installation of electric vehicle charging stations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 279.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2019-07-02 - Bill Electronically Reproduced 07/02/2019 [HB4789 Detail]

Download: Michigan-2019-HB4789-Introduced.html

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

HOUSE BILL No. 4789

 

 

June 26, 2019, Introduced by Reps. Bellino, Sabo, Miller, Manoogian, Kuppa, Lasinski, Witwer, Shannon, Ellison, Elder, Pagan, Clemente, Hertel, Kennedy, Hope, Haadsma, VanSingel, Neeley, Hood, Tyrone Carter, Yancey, O'Malley, Whitsett, Alexander, Jones and Sneller and referred to the Committee on Tax Policy.

 

     A bill to amend 1967 PA 281, entitled

 

"Income tax act of 1967,"

 

(MCL 206.1 to 206.713) by adding section 279.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 279. (1) Subject to the limitations under this section,

 

for tax years that begin on and after January 1, 2020, a taxpayer

 

may claim a credit against the tax imposed by this part equal to

 

the following percentages of the costs incurred less any rebates or

 

other reimbursement received related to those costs during the tax

 

year to purchase and install 1 or more new charging stations in

 

this state:

 

     (a) For a taxpayer that purchases and installs 1 or more

 

charging stations at a residential rental property that is a

 


multiple-unit dwelling owned by the taxpayer, 25% of the certified

 

net cost or $1,250.00, whichever is less, for each new charging

 

station.

 

     (b) For a taxpayer with not more than 50 employees that

 

purchases and installs 1 or more charging stations that are

 

available to the public, 35% of the certified net cost or

 

$1,750.00, whichever is less, for each new charging system.

 

     (2) A taxpayer shall not claim a credit under this section

 

unless the Michigan agency for energy has issued a certificate to

 

the taxpayer. Subject to the limitations under this section, the

 

Michigan agency for energy shall review and issue the certificate

 

upon verification of the costs incurred by the taxpayer. The

 

taxpayer shall attach the certificate to the annual tax return

 

filed under this part on which the credit under this section is

 

claimed. The certificate required by this subsection shall state

 

all of the following:

 

     (a) The number of charging stations that the taxpayer has

 

purchased and installed on its property during the tax year for

 

which this credit is sought.

 

     (b) The amount of the costs incurred by the taxpayer during

 

the tax year to purchase and install each charging station.

 

     (c) The amount of any rebates or other reimbursements received

 

by the taxpayer during the tax year for the purchase or

 

installation of each charging station.

 

     (d) The total amount of the credit allowed under this section

 

for the taxpayer for the tax year.

 

     (3) For purposes of this section, a charging station is


available to the public if the charging station is physically

 

accessible for the intent and purpose of charging an electric motor

 

vehicle, the accessibility is not limited to employees or users by

 

subscription, membership, or any other similar restriction, and the

 

charging station has signage posted clearly indicating that it is

 

available for public use on a daily basis. A taxpayer that claims a

 

credit under this section and subsequently stops using 1 or more of

 

the charging stations to provide electricity to the public for the

 

purpose of charging plug-in electric vehicles within 3 years of

 

receiving this credit may, as determined by the Michigan agency for

 

energy, have its credit reduced or terminated or have a percentage

 

of the credit amount previously claimed under this section added

 

back to the tax liability of the taxpayer in the year that the

 

taxpayer stops using the charging station to provide electricity to

 

the public for the purpose of charging plug-in electric motor

 

vehicles.

 

     (4) The Michigan agency for energy shall not certify more than

 

4,000 new charging stations under subsection (1)(a) or 4,000 new

 

charging stations under subsection (1)(b).

 

     (5) If the credit allowed under this section exceeds the tax

 

liability of the taxpayer for the tax year, that portion of the

 

credit that exceeds the tax liability shall be refunded.

 

     (6) As used in this section:

 

     (a) "Charging station" means an electric recharging port

 

complete with electric vehicle supply equipment that is capable of

 

providing level 2 charging for plug-in electric motor vehicles.

 

     (b) "Electric vehicle supply equipment" means the conductors,


including the ungrounded, grounded, and equipment grounding

 

conductors, and the electric vehicle connectors, attachment plugs,

 

and all other fittings, devices, power outlets, or apparatuses that

 

meet or exceed any standards, codes, and regulations set forth in R

 

408.30801 to R 408.30880 of the Michigan Administrative Code and

 

the standards set forth in SAE J1772 that are installed

 

specifically for the purpose of delivering energy from the premises

 

wiring to a plug-in electric motor vehicle.

 

     (c) "Level 2 charging" means providing 208-240 volt alternate

 

current energy to an onboard charge of an electric motor vehicle in

 

a single phase with a maximum current specified under SAE J1772.

 

     (d) "Motor vehicle" means that term as defined under section

 

30d of the internal revenue code.

 

     (e) "Plug-in electric motor vehicle" means a motor vehicle

 

which is propelled to a significant extent by an electric motor

 

which draws electricity from a battery that is capable of being

 

recharged from an external source of electricity.

 

     (f) "Residential rental property" means that term as defined

 

in section 7ff of the general property tax act, 1893 PA 206, MCL

 

211.7ff.

 

     (g) "SAE J1772" means the North American standard for

 

electrical connectors for electric vehicles maintained by the

 

Society of Automotive Engineers and has the formal title SAE

 

electric vehicle conductive charge coupler.

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