HB0094 • 2021

Solar electricity generation-taxation.

AN ACT relating to taxation; 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: Representative Sommers
Last action: 2021-04-07
Official status: inactive
Effective date: 3/1/2021

Plain English Breakdown

The official source material does not provide specific details on the rate of the excise tax or how it will be calculated.

Tax on Solar Electricity

The bill proposes to impose an excise tax on electricity generated from solar resources in Wyoming starting January 1, 2022.

What This Bill Does

Adds a new excise tax for the production of electricity from solar resources that is sold or traded.
Requires producers of solar-generated electricity to report their annual production by February 1st of the following year.

Who It Names or Affects

Companies and individuals producing and selling solar-generated electricity in Wyoming.

Terms To Know

Excise Tax: A tax on specific goods or activities, such as generating electricity from the sun's energy.
Megawatt Hour (MWh): A unit of electrical power equal to one million watts used for an hour. It measures how much electricity is produced.

Limits and Unknowns

The bill was marked as inactive and did not pass, so it will not become a law.
It only affects solar energy production starting from January 1, 2022, if passed.

Bill History

2021-04-07 House
H:Died in Committee Returned Bill Pursuant to HR 5-4
2021-03-24 House
H No report prior to CoW Cutoff
2021-03-04 House
H03 - Revenue:Do Pass Failed 2-7-0-0-0
2021-03-01 House
H Introduced and Referred to H03 - Revenue
2021-02-02 House
H Received for Introduction
2021-02-02 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

21LSO-0473
2021
STATE OF WYOMING
21LSO-0473
Numbered
2.0

HOUSE BILL NO. HB0094

Solar electricity generation-taxation.

Sponsored by: Representative(s) Sommers and Senator(s) Case

A BILL

for

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

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, 2022.

Section 3
.

This act is effective July 1, 2021
.

(END)

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HB0094