| |
|
| |
| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
| |
| HOUSE BILL |
|
| |
| |
| INTRODUCED BY PAYTON AND JOHNSON, JUNE 28, 2011 |
| |
| |
| REFERRED TO COMMITTEE ON ENVIRONMENTAL RESOURCES AND ENERGY, JUNE 28, 2011 |
| |
| |
| |
| AN ACT |
| |
1 | Amending the act of July 9, 2008 (1st Sp.Sess., P.L.1873, No.1), |
2 | entitled "An act providing for alternative sources of energy; |
3 | establishing the Alternative Energy Development Program, the |
4 | Consumer Energy Program, the Home Energy Efficiency Loan |
5 | Program, the Home Energy Efficiency Loan Fund and the |
6 | Alternative Energy Production Tax Credit Program; and |
7 | providing for the powers and duties of the Department of |
8 | Environmental Protection," providing for plug-in vehicle |
9 | charging station tax credits. |
10 | The General Assembly of the Commonwealth of Pennsylvania |
11 | hereby enacts as follows: |
12 | Section 1. The act of July 9, 2008 (1st Sp.Sess., P.L.1873, |
13 | No.1), known as the Alternative Energy Investment Act, is |
14 | amended by adding a chapter to read: |
15 | CHAPTER 8 |
16 | PLUG-IN VEHICLE |
17 | CHARGING STATION TAX CREDITS |
18 | Section 801. Scope of chapter. |
19 | This chapter relates to plug-in vehicle charging station tax |
20 | credits. |
21 | Section 802. Definitions. |
|
1 | The following words and phrases when used in this chapter |
2 | shall have the meanings given to them in this section unless the |
3 | context clearly indicates otherwise: |
4 | "Applicant." A person that submits an application for a tax |
5 | credit under this chapter. |
6 | "Department." The Department of Community and Economic |
7 | Development of the Commonwealth. |
8 | "Plug-in vehicle." A vehicle with a rechargeable energy |
9 | storage system that is designed to be recharged from an external |
10 | electric energy source, including plug-in hybrid electric |
11 | vehicles and battery-electric vehicles. |
12 | Section 803. Plug-in Vehicle Charging Station Tax Credit |
13 | Program. |
14 | (a) Establishment.--The Plug-in Vehicle Charging Station Tax |
15 | Credit Program, which shall be administered by the department, |
16 | is established. The program shall provide tax credits to |
17 | eligible applicants for installation and maintenance of plug-in |
18 | vehicle charging stations that are available for public use. Tax |
19 | credits shall be awarded for expenses related to the |
20 | establishment and installation of the charging station against |
21 | the liability for taxes imposed under Article II of the act of |
22 | March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of |
23 | 1971, and for the installation and maintenance of charging |
24 | stations that are available for public use against the liability |
25 | for taxes imposed under Article III of the Tax Reform Code of |
26 | 1971. |
27 | (b) Eligibility.--In order to be eligible to receive a tax |
28 | credit under this section, an applicant must attest that the |
29 | applicant is not subject to any outstanding claims from the |
30 | Commonwealth. |
|
1 | (c) Applications.--An applicant may submit an application to |
2 | the department requesting a tax credit. The application shall be |
3 | on the form required by the department and shall include or |
4 | demonstrate the following: |
5 | (1) An application tracking number. |
6 | (2) The name, address and telephone number of the |
7 | applicant. |
8 | (3) The type of device or devices that will be |
9 | installed. |
10 | (4) A description of the charging station to be |
11 | supported by the tax credit, including the maximum number of |
12 | plug-in vehicles that could simultaneously utilize the |
13 | charging station as designed. |
14 | (5) The location of the project, including the nearest |
15 | cross street or intersection. |
16 | (6) An itemized list of project costs. |
17 | (7) A certified copy of the deed for the land to be |
18 | utilized for the project. |
19 | (8) Any other information required by the department. |
20 | (d) Review of applications.--The department shall review the |
21 | application to determine if: |
22 | (1) The project is eligible for a tax credit under this |
23 | program. |
24 | (2) The applicant is eligible to receive a tax credit |
25 | under this program. |
26 | (3) The itemized list of project costs is accurate and |
27 | reasonable. |
28 | (4) The applicant complied with all other criteria |
29 | established by the department. |
30 | (e) Approval of applications.--Once the application is |
|
1 | deemed complete, the department may approve the application. The |
2 | department shall have complete discretion in determining whether |
3 | a proposed charging station is eligible for a tax credit. |
4 | (f) Limitation.--An applicant may not apply for a tax credit |
5 | in an amount more than 25% of the total cost of the project. |
6 | Section 804. Annual report. |
7 | (a) Contents.--On or before December 1 of each year, the |
8 | department shall prepare a report evaluating the tax credits |
9 | awarded under this chapter during the previous fiscal year. The |
10 | report shall be electronically submitted to the chairman and |
11 | minority chairman of the Appropriations Committee of the Senate |
12 | and to the chairman and minority chairman of the Appropriations |
13 | Committee of the House of Representatives, and include the |
14 | following, listed by county where appropriate: |
15 | (1) The total number of applications received and tax |
16 | credits awarded. |
17 | (2) The date of approval of each tax credit. |
18 | (3) A brief description of the projects for which the |
19 | respective tax credits were made. |
20 | (4) Any recommendation to the General Assembly for |
21 | improvements in the program. |
22 | (5) Any other information deemed by the department to be |
23 | relevant or necessary to complete a comprehensive review of |
24 | the program. |
25 | (b) Report posting.--The department shall post and maintain |
26 | the report on the department's Internet website. |
27 | Section 805. Recapture. |
28 | (a) Failure to maintain operations.--An applicant which |
29 | receives tax credits under this chapter and fails to maintain |
30 | the operations related to the tax credits in this Commonwealth |
|
1 | for a period of five years from the date the company first |
2 | submits an application to the department shall be required to |
3 | refund to the Commonwealth the total amount of credit or credits |
4 | granted. |
5 | (b) Waiver.--The department may waive the penalties outlined |
6 | under subsection (a) if it is determined that an applicant's |
7 | operations were not maintained or the plug-in vehicle charging |
8 | stations were not created because of circumstances beyond the |
9 | company's control. Circumstances include natural disasters, |
10 | unforeseen industry trends or a loss of a major supplier or |
11 | market. |
12 | Section 2. This act shall take effect in 60 days. |
|