An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; and establishing the Residential Electric Vehicle Charging Station Tax Credit.

PRINTER'S NO. 458
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 485
Session of
2025
INTRODUCED BY HUGHES, COMITTA, KEARNEY, HAYWOOD, KANE, COSTA,
MILLER, SANTARSIERO AND L. WILLIAMS, MARCH 21, 2025
REFERRED TO FINANCE, MARCH 21, 2025
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in tax credit and tax benefit administration,
further providing for definitions; and establishing the
Residential Electric Vehicle Charging Station Tax Credit.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "tax credit" in section 1701-
A.1 of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
Reform Code of 1971, is amended by adding a paragraph to read:
Section 1701-A.1. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
* * *
"Tax credit." A tax credit authorized under any of the
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
following:
* * *
(8.2) Article XVII-M.
* * *
Section 2. The act is amended by adding an article to read:
ARTICLE XVII-M
RESIDENTIAL ELECTRIC VEHICLE CHARGING STATION
TAX CREDIT
Section 1701-M. Scope of article.
This article establishes the Residential Electric Vehicle
Charging Station Tax Credit.
Section 1702-M. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Department." The Department of Revenue of the Commonwealth.
"Electric vehicle." An electric vehicle as defined in 75
Pa.C.S. § 102 (relating to definitions).
"Electric vehicle charging station." Private battery
charging station equipment that has a primary purpose of
transferring electric energy by conductive or inductive means to
a battery or other energy storage device in an electric vehicle.
"Eligible taxpayer." A taxpayer eligible to receive a tax
credit under this article.
"Tax credit." The Residential Electric Vehicle Charging
Station Tax Credit established under this article.
"Taxpayer." An individual subject to tax under Article III.
Section 1703-M. Tax credit.
(a) Purpose.--The tax credit shall be applied against an
eligible taxpayer's liability under Article III if the taxpayer
20250SB0485PN0458 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
purchases and installs an electric vehicle charging station.
(b) Limitation.--The tax credit shall be limited to the
taxable year that the electric vehicle charging station was
placed in service by the eligible taxpayer.
(c) Amount.--The amount of the tax credit shall be 100% of
the cost to purchase and install the electric vehicle charging
station, not to exceed $2,000.
(d) Credit refundable.--If the amount of tax credit that the
eligible taxpayer is eligible to receive under this article
exceeds the eligible taxpayer's tax liability under Article III,
the department shall issue a refund of the excess amount to the
eligible taxpayer.
Section 1704-M. Eligibility.
To be eligible for a tax credit under this article, a
taxpayer must:
(1) Have resided in this Commonwealth for more than one-
half of the preceding taxable year.
(2) Provide an individual taxpayer identification
number.
(3) Have placed in service an electric vehicle charging
station at the primary residence owned by the taxpayer.
Section 1705-M. Guidelines and regulations.
The department shall publish guidelines and may promulgate
regulations necessary for the implementation and administration
of this article.
Section 1706-M. Applicability.
This article shall apply to tax years beginning after
December 31, 2025.
Section 3. This act shall take effect immediately.
20250SB0485PN0458 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29