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A bill for an act
relating to transportation; modifying surcharges for all-electric vehicles and plug-in
hybrid electric vehicles; amending Minnesota Statutes 2025 Supplement, section
168.013, subdivision 1m; repealing Minnesota Statutes 2025 Supplement, section
168.013, subdivision 1n.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2025 Supplement, section 168.013, subdivision 1m, is
amended to read:
Subd. 1m.
Electric vehicle.
(a) A surcharge
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as provided in paragraph (b) or (c)
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of $75
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is imposed for an all-electric vehicle, as defined in section
169.011, subdivision 1a
. The
surcharge is in addition to the tax under subdivision 1a.
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(b) The surcharge is calculated as the greater of the minimum amount specified in
paragraph (c) or:
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(1) 0.5 percent of the manufacturer's suggested retail price, as determined under
subdivision 1a, paragraph (c); multiplied by
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(2) the percentage specified under subdivision 1a, paragraph (e), clauses (1) to (10), for
the vehicle's year of life, or ten percent for a vehicle in its 11th and each succeeding year
of life.
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(c) The minimum amount is:
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(1) $150 for a registration period beginning on or after January 1, 2026, and on or before
June 30, 2027; or
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(2) $100 for a registration period beginning on or after July 1, 2027.
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(d)
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(b)
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Notwithstanding subdivision 8, revenue collected under this subdivision must be
deposited in the highway user tax distribution fund.
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EFFECTIVE DATE.
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This section is effective the day following final enactment and
applies to taxes payable for a registration period starting on or after January 1, 2027.
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Sec. 2.
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REPEALER.
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Minnesota Statutes 2025 Supplement, section 168.013, subdivision 1n,
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is repealed.
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EFFECTIVE DATE.
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This section is effective the day following final enactment and
applies to taxes payable for a registration period starting on or after January 1, 2027.
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APPENDIX
Repealed Minnesota Statutes: 26-08598
168.013 VEHICLE REGISTRATION TAXES.
Subd. 1n.
Plug-in hybrid electric vehicle.
(a) A surcharge as provided in paragraph (b) or (c) is imposed for a plug-in hybrid electric vehicle, as defined in section
169.011
, subdivision 54a. The surcharge is in addition to the tax under subdivision 1a.
(b) The surcharge is calculated as the greater of the minimum amount specified under paragraph (c) or:
(1) 0.25 percent of the manufacturer's suggested retail price, as determined under subdivision 1a, paragraph (c); multiplied by
(2) the percentage specified under subdivision 1a, paragraph (e), clauses (1) to (10), for the vehicle's year of life, or ten percent for a vehicle in its 11th and each succeeding year of life.
(c) The minimum amount is:
(1) $75 for a registration period beginning on or after January 1, 2026, and on or before June 30, 2027; or
(2) $50 for a registration period beginning on or after July 1, 2027.
(d) Notwithstanding subdivision 8, revenue collected under this subdivision must be deposited in the highway user tax distribution fund.