Bill Text: PA HB1747 | 2011-2012 | Regular Session | Introduced

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Bill Title: Providing for plug-in vehicle charging station tax credit.

Sponsorship: Partisan Bill (Democrat 2)

Status: (Introduced - Dead) 2011-06-28 - Referred to FINANCE [HB1747 Detail]

Download: Pennsylvania-2011-HB1747-Introduced.html

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PRINTER'S NO. 2236
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1747 Session of2011
INTRODUCED BY PAYTON AND JOHNSON, JUNE 28, 2011
REFERRED TO COMMITTEE ON FINANCE, JUNE 28, 2011
AN ACT
Amending the act of July 9, 2008 (1st Sp.Sess., P.L.1873, No.1),
entitled "An act providing for alternative sources of energy;
establishing the Alternative Energy Development Program, the
Consumer Energy Program, the Home Energy Efficiency Loan
Program, the Home Energy Efficiency Loan Fund and the
Alternative Energy Production Tax Credit Program; and
providing for the powers and duties of the Department of
Environmental Protection," providing for plug-in vehicle
charging station tax credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of July 9, 2008 (1st Sp.Sess., P.L.1873,
No.1), known as the Alternative Energy Investment Act, is
amended by adding a chapter to read:
CHAPTER 8
PLUG-IN VEHICLE
CHARGING STATION TAX CREDIT
Section 801. Scope of chapter.
This chapter relates to plug-in vehicle charging station tax
credit.
Section 802. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Applicant." A business that submits an application for a
tax credit under this chapter.
"Business." A business that installs and maintains charging
stations located in this Commonwealth that are available for
public use.
"Department." The Department of Community and Economic
Development of the Commonwealth.
"Plug-in vehicle." A vehicle with a rechargeable energy
storage system that is designed to be recharged from an external
electric energy source, including plug-in hybrid electric
vehicles and battery-electric vehicles.
"Qualified tax liability." The liability for taxes imposed
under Article III, IV, VI, VII, VIII, IX, XI or XV of the act of
March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
1971. The term includes the liability for taxes imposed under
Article III of the Tax Reform Code of 1971 on the owner or
owners of a pass-through entity. The term does not include
amounts withheld or required to be withheld from employees under
Article III of the Tax Reform Code of 1971.
Section 803. Plug-in Vehicle Charging Station Tax Credit
Program.
(a) Establishment.--The Plug-in Vehicle Charging Station Tax
Credit Program, which shall be administered by the department,
is established. The program shall provide tax credits to
eligible applicants for installation and maintenance of plug-in
vehicle charging stations.
(b) Eligibility.--In order to be eligible to receive a tax
credit under this section, an applicant must attest that the
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applicant is not subject to any outstanding claims from the
Commonwealth.
(c) Applications.--A business may submit an application to
the department requesting a tax credit. The application shall be
on the form required by the department and shall include or
demonstrate the following:
(1) An application tracking number.
(2) The name, address and telephone number of the
applicant.
(3) The name and title of a contact person for the
applicant.
(4) The type of device or devices that will or have been
installed.
(5) A description of the charging station to be
supported by the tax credit, including the maximum number of
plug-in vehicles that could simultaneously utilize the
charging station as designed.
(6) The location of the project, including the nearest
cross street or intersection.
(7) An itemized list of project costs. Project costs
shall not include costs of acquisition of land.
(8) A certified copy of the deed for the land to be
utilized for the project.
(9) Any other information required by the department.
(d) Review of applications.--The department shall review the
application to determine if:
(1) The project is eligible for a tax credit under this
program.
(2) The applicant is eligible to receive a tax credit
under this program.
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(3) The itemized list of project costs is accurate and
reasonable.
(4) The applicant complied with all other criteria
established by the department.
(e) Approval of applications.--Once the application is
deemed complete, the department may approve the application. The
department shall have complete discretion in determining whether
a proposed charging station is eligible for a tax credit.
(f) Limitation.--An applicant may not apply for a tax credit
in an amount more than 25% of the total cost of the project.
Section 804. Application of tax credit.
An applicant who is awarded a tax credit under this chapter
shall apply the tax credit against the applicant's qualified tax
liability.
Section 805. Annual report.
(a) Contents.--On or before December 1 of each year, the
department shall prepare a report evaluating the tax credits
awarded under this chapter during the previous fiscal year. The
report shall be electronically submitted to the chairman and
minority chairman of the Appropriations Committee of the Senate
and to the chairman and minority chairman of the Appropriations
Committee of the House of Representatives, and include the
following, listed by county where appropriate:
(1) The total number of applications received and tax
credits awarded.
(2) The date of approval of each tax credit.
(3) A brief description of the projects for which the
respective tax credits were made.
(4) Any recommendation to the General Assembly for
improvements in the program.
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(5) Any other information deemed by the department to be
relevant or necessary to complete a comprehensive review of
the program.
(b) Report posting.--The department shall post and maintain
the report on the department's Internet website.
Section 806. Recapture.
(a) Failure to maintain operations.--A company which
receives tax credits under this chapter and fails to
substantially maintain existing operations and the operations
related to the tax credits in this Commonwealth for a period of
five years from the date the company first submits an
application to the department shall be required to refund to the
Commonwealth the total amount of credit or credits granted.
(b) Waiver.--The department may waive the penalties outlined
under subsection (a) if it is determined that a company's
operations were not maintained or the plug-in vehicle charging
stations were not created because of circumstances beyond the
company's control. Circumstances include natural disasters,
unforeseen industry trends or a loss of a major supplier or
market.
Section 2. This act shall take effect in 60 days.
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