HB0179 • 2020

Electricity generation-taxation.

AN ACT relating to taxation; amending taxes on the production of electricity; imposing a tax on electricity generated from solar resources; providing applicability; and providing for an effective date.

Energy Taxes

Inactive

Wyoming marks this bill as inactive, which usually means it is no longer moving in the current session.

Sponsor: HAppropriations
Last action: 2020-03-11
Official status: inactive
Effective date: 3/1/2020

Plain English Breakdown

The bill summary does not provide specific details on how wind-generated electricity would be taxed or reporting requirements for companies producing solar energy.

Electricity Tax Bill

The bill proposes to amend taxes on electricity production and impose a new tax specifically on solar-generated electricity in Wyoming.

What This Bill Does

Amends existing taxes on the production of electricity from wind and solar resources.
Imposes a new excise tax on electricity generated from solar resources for sale or trade starting January 1, 2021.

Who It Names or Affects

Companies that produce electricity from solar resources in Wyoming after January 1, 2021.

Terms To Know

Excise tax: A special kind of tax on specific goods or activities, such as the production of electricity from wind and solar resources.
Megawatt hour (MWh): A unit used to measure how much electricity is produced or used. One megawatt hour equals one million watt hours.

Limits and Unknowns

The bill did not pass and was marked as inactive, so it does not change current laws.
It only affects companies that produce solar energy after January 1, 2021.

Bill History

2020-03-11 House
H:Died in Committee Returned Bill Pursuant to HR 5-4
2020-02-26 House
H No report prior to CoW Cutoff
2020-02-21 House
H03 - Revenue:Do Pass Failed 4-5-0-0-0
2020-02-12 House
H Introduced and Referred to H03 - Revenue 50-10-0-0-0
2020-02-12 House
H Received for Introduction
2020-02-11 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

20LSO-0546
2020
STATE OF WYOMING
20LSO-0546
Numbered
2.0

HOUSE BILL NO. HB0179

Electricity generation-taxation.

Sponsored by: House Appropriations Committee

A BILL

for

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.

W.S. 39
‑
22
‑
103 and 39
‑
22
‑
107(a) are amended to read:

CHAPTER 22
TAX UPON PRODUCTION OF ELECTRICITY FROM WIND AND SOLAR RESOURCES

39
‑
22
‑
103.

Imposition.

There is levied an excise tax upon the privilege of producing electricity from wind
and solar
resources in this state. The tax shall be imposed upon the production of any electricity produced from wind
or solar
resources for sale or trade
on or after January 1, 2012,
and shall be paid by the person producing
such
the
electricity. The tax shall be imposed on each megawatt hour of electricity produced from wind
or solar
resources at the point of interconnection with an electric transmission line.

39
‑
22
‑
107.

Compliance; collection procedures.

(a)

Returns and reports. Any person producing electricity from wind
or solar
resources within this state which is subject to the tax imposed by this chapter shall report the amount of megawatt hours produced in this state on or before February 1 of the year immediately following the year in which the electricity was produced.

Section 2.

The provisions of section 1 of this act related to taxation of electricity produced from solar resources shall apply to
any electricity produced from solar resources for sale or trade on and after January 1, 2021.

Section 3
.

This act is effective July 1, 2020
.

(END)

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HB0179