PRINTER'S NO. 4551
No. 2831 Session of 2008
INTRODUCED BY REICHLEY, BENNINGHOFF, BRENNAN, CAUSER, DALLY,
EVERETT, GODSHALL, HARHART, HARRIS, HENNESSEY, HORNAMAN,
KORTZ, MARSHALL, MELIO, MURT, M. O'BRIEN, PETRI, RAPP,
READSHAW, ROCK, SAYLOR, SIPTROTH, STABACK, SWANGER AND
J. TAYLOR, OCTOBER 15, 2008
REFERRED TO COMMITTEE ON FINANCE, OCTOBER 15, 2008
AN ACT
1 Amending Title 75 (Vehicles) of the Pennsylvania Consolidated
2 Statutes, in liquid fuels and fuels tax, further providing
3 for definitions and for imposition of tax, exemptions and
4 deductions.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. Section 9002 of Title 75 of the Pennsylvania
8 Consolidated Statutes is amended by adding definitions to read:
9 § 9002. Definitions.
10 The following words and phrases when used in this chapter
11 shall have the meanings given to them in this section unless the
12 context clearly indicates otherwise:
13 * * *
14 Compressed natural gas." Natural gas liquefied under high
15 pressure that when combined with oxygen can produce a powerful
16 explosive reaction that is used mainly as an alternative fuel
17 for internal combustion engines.
1 * * *
2 "Electricity." A form of energy associated with stationary
3 or moving electrons, ions or other charged particles used or
4 regarded as a source of power.
5 "Electric vehicle." A motor vehicle that operates solely by
6 use of a battery or battery pack and that meets the applicable
7 Federal motor vehicle safety standards. The term includes a
8 motor vehicle that is powered mainly through the use of an
9 electric battery or battery pack but uses a flywheel that stores
10 energy produced by the electric motor or through regenerative
11 braking to assist in operation of the motor vehicle.
12 * * *
13 "Hydrogen fuel." Hydrogen gas combined with oxygen in a fuel
14 cell to produce electricity, heat and water vapor.
15 * * *
16 "Natural gas." A mixture of gaseous hydrocarbons, chiefly
17 methane, occurring naturally in the earth often in association
18 with petroleum deposits, which is used as a fuel.
19 * * *
20 Section 2. Section 9004(d) and (e) of Title 75 are amended
21 by adding paragraphs to read:
22 § 9004. Imposition of tax, exemptions and deductions.
23 * * *
24 (d) Alternative fuels tax.--
25 * * *
26 (3) (i) For fiscal year 2014-2015 the rate of tax
27 applicable to compressed natural gas, electricity for an
28 electric vehicle or hydrogen fuel shall be one-fifth of
29 the rate computed by the department under paragraph (1)
30 (ii) For fiscal year 2015-2016 the rate of tax
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1 applicable to compressed natural gas, electricity for an
2 electric vehicle or hydrogen fuel shall be two-fifths the
3 rate computed by the department under paragraph (1).
4 (iii) For fiscal year 2016-2017 the rate of tax
5 applicable to compressed natural gas, electricity for an
6 electric vehicle or hydrogen fuel shall be three-fifths
7 the rate computed by the department under paragraph (1).
8 (iv) For fiscal year 2017-2018 the rate of tax
9 applicable to compressed natural gas, electricity for an
10 electric vehicle or hydrogen fuel shall be four-fifths
11 the rate computed by the department under paragraph (1).
12 (v) For fiscal year 2018-2019 and thereafter the
13 rate of tax applicable to compressed natural gas,
14 electricity for an electric vehicle or hydrogen fuel
15 shall be the rate computed by the department under
16 paragraph (1).
17 (e) Exceptions.--The tax imposed under subsections (a), (b),
18 (c) and (d) shall not apply to liquid fuels, fuels or
19 alternative fuels:
20 * * *
21 (5) That are compressed natural gas, electricity for an
22 electric vehicle or hydrogen fuel before July 1, 2014. The
23 tax imposed under subsection (d) shall apply to compressed
24 natural gas, electricity for an electric vehicle and hydrogen
25 fuel as prescribed in subsection (d)(3) beginning on July 1,
26 2014.
27 Section 3. This act shall take effect in 60 days.
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