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Pennsylvania House of Representatives
05/20/2024 09:10 AM
Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=H&SPick=20130&cosponId=12402
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House Co-Sponsorship Memoranda

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House of Representatives
Session of 2013 - 2014 Regular Session

MEMORANDUM

Posted: April 5, 2013 02:54 PM
From: Representative Brian L. Ellis
To: All House members
Subject: Alternative Fuels Taxation Legislation
 
In the very near future, I will be introducing legislation aimed at streamlining the collection of alternative fuels taxation.

Due to the expanding alternative fuels landscape within Pennsylvania, there is a need to modernize the statute and correct outdated laws within the Vehicle Code. As part of modernizing the statutory code, I am proposing the elevation of the alternative fuels point of taxation to the distributor level, in concert with gasoline and diesel fuels, while also offering long overdue general administrative improvements.

The language also achieves the following:
  • Adopts industry standard terms and techniques for calculating and collecting alternative fuels tax.
  • Eliminates the confusing dealer/user category and moves the point of taxation to the the “distributor” level which mirror existing gasoline and diesel protocols.
  • Establishes an annual fee for electric motor vehicle registration which will be administered by PennDOT.
  • Addresses fuel blending operations to ensure all applicable taxes are collected and aligned with federal definitions.
  • Enhancing electronic filing and payment to reduce administrative burden.
  • Establishes bonding and licensing requirements that weigh taxpayer risk factors to protect the Commonwealth’s financial interests.
  • Clarifies qualifications for exempt entities and exempt fuel uses, thereby improving compliance and reducing the likelihood of needless litigation.
  • Provides a mechanism by which the Department can provide information on possible safety violations or consumer fraud.
  • Strengthens taxpayer recordkeeping requirements.
  • Changes misdemeanor to summary offenses to reduce both the need for criminal litigation support and improve enforcement capabilities.
In an evolving alternative fuels industry, Pennsylvania will continue to see growth on the usage of alternative fuels. Therefore, the Vehicle Code should be modernized to reflect trends which in turn will lead to greater compliance and tax fairness.

I look forward to working with you on this issue.


Introduced as HB1519