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: Moderate Partisan Bill (Democrat 21-5)
Status: (Introduced - Dead) 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.
