1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," providing for an electric vehicle charging 
11corridor tax credit; and imposing penalties.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15the Tax Reform Code of 1971, is amended by adding an article to
16read:

17ARTICLE XVII-J

18ELECTRIC VEHICLE CHARGING CORRIDOR TAX CREDIT

19Section 1701-J. Definitions.

20The following words and phrases when used in this article
21shall have the meanings given to them in this section unless the
22context clearly indicates otherwise:

1"Applicant." A company that meets the eligibility
2requirements for the tax credit under this article.

3"Committee." The Electric Vehicle Charging Corridor Tax 
4Credit Committee.

5"Company." An entity doing business in this Commonwealth
6that is subject to tax under Article III, IV or VI. The term
7shall include the shareholder of a Pennsylvania S corporation
8that is eligible for the tax credit under this article.

9"Department." The Department of Revenue of the Commonwealth.

10"Electric vehicle charging corridor tax credit." Tax credits 
11for which the Department of Revenue has issued a certificate 
12under this article.

13"Electric vehicle charging station." A facility that charges
14electric vehicles.

15"Eligible corridor." The portions of I-76, I-78, I-79, I-80,
16I-81 and I-83 within the boundaries of this Commonwealth.

17"Secretary." The Secretary of Revenue of the Commonwealth.

18"Start date." The date when the company may begin the 
19company's infrastructure plan for electric vehicle charging 
20stations.

21Section 1702-J. Eligibility.

22In order to be eligible to receive an electric vehicle 
23charging corridor tax credit, a company must be in full 
24compliance with all State and local tax laws and demonstrate to 
25the department the following:

26(1) A comprehensive plan to build one or more electric 
27vehicle charging stations.

28(2) The stations must be open to the public.

29(3) The stations must be located within two miles of an
30eligible corridor.

1Section 1703-J. Application process.

2(a) Application.--A company must complete and submit to the 
3department an electric vehicle charging corridor tax credit 
4application.

5(b) Committee approval process.--

6(1) The Electric Vehicle Charging Corridor Tax Credit 
7Committee is established and shall be made up of members 
8designated by the following, except that none of the 
9following may be designees:

10(i) The Secretary of Community and Economic
11Development of the Commonwealth.

12(ii) The Secretary of Transportation of the
13Commonwealth.

14(iii) The secretary.

15(iv) The Secretary of Environmental Protection.

16(2) Once applications have been filed with the 
17department, the committee shall review all applications and 
18rank applications according to the total number of electric 
19vehicle charging stations proposed to be built along a single 
20eligible corridor or a continuous travel route utilizing only 
21the eligible corridors, with a spacing of at least 50 miles 
22and no more than 100 miles from another electric vehicle 
23charging station within two miles of the eligible corridor.

24(c) Approval.--Once applications are ranked by the 
25committee, the department shall approve the companies' 
26applications according to their discretion and availability of 
27electric vehicle charging corridor tax credits. The department 
28and the company shall execute a commitment letter containing the 
29following:

30(1) A description of the electric vehicle charging 

1infrastructure plan.

2(2) The amount of private capital investment in the 
3electric vehicle charging infrastructure plan.

4(3) A signed statement that the company intends to 
5complete its electric vehicle charging infrastructure plan 
6within 18 months.

7(4) Other information as the department deems
8appropriate.

9(d) Commitment letter.--After a commitment letter has been 
10signed by the Commonwealth and the company, the company shall 
11receive an electric vehicle charging corridor tax credit 
12certificate and filing information.

13Section 1704-J. Electric vehicle charging corridor tax credits.

14(a) Maximum amount.--A company may claim an electric vehicle 
15charging corridor tax credit for up to 50% of the total cost of 
16the electric vehicle charging station to an existing station 
17that sells gasoline. For the purposes of this subsection, the 
18total cost may not exceed $500,000.

19(b) Applicable taxes.--A company may apply the electric 
20vehicle charging corridor tax credit to 100% of all or a 
21combination of any of the following taxes of the company:

22(1) State corporate net income tax.

23(2) Capital stock and franchise tax or the capital stock
24and franchise tax of a shareholder of the company if the
25company is a Pennsylvania S corporation.

26(3) Gross premiums tax.

27(4) Gross receipts tax.

28(5) Bank and trust company shares tax.

29(6) Mutual thrift institution tax.

30(7) Title insurance company shares tax.

1(8) Personal income tax or the personal income tax of
2shareholders of a Pennsylvania S corporation.

3(c) Term.--A company may claim the electric vehicle charging 
4corridor tax credit in one year or spread the credit over a 
5period determined by the department but not to exceed ten years 
6from the date the company first submits a certificate.

7(d) Sale or assignment.--

8(1) An electric vehicle charging corridor tax credit 
9recipient, upon application to and approval by the 
10department, may sell or assign, in whole or in part, an 
11electric vehicle charging corridor tax credit granted to the 
12recipient if no claim for allowance of the credit is filed 
13within one year from the date the credit is granted by the 
14department.

15(2) The purchaser or assignee of an electric vehicle 
16charging corridor tax credit shall immediately claim the 
17credit in the taxable year in which the purchase or 
18assignment is made. The purchaser or assignee may not carry 
19back, obtain a refund of or sell or assign the electric 
20vehicle charging corridor tax credit. The purchaser or 
21assignee shall notify the department of the seller or 
22assignor of the electric vehicle charging corridor tax credit 
23in compliance with procedures specified by the department.

24(3) The department shall promulgate guidelines for the
25approval of applications under this subsection.

26(e) Availability.--Each fiscal year, $5,000,000 in electric 
27vehicle charging corridor tax credits shall be made available to 
28the department and may be awarded by the department in 
29accordance with this article.

30Section 1705-J. Penalties.

1A company that receives electric vehicle charging corridor 
2tax credits and fails to operate the electric vehicle charging 
3station for which it received the tax credits for a period of 
4five years from the start date shall refund to the Commonwealth 
5the total amount of credits granted.

6Section 1706-J. Report to General Assembly.

7No later than June 1, 2013, and each June 1 thereafter, the 
8department shall submit a report on the electric vehicle 
9charging corridor tax credits granted under this article. The 
10report shall include the names of taxpayers who utilized the 
11credit as of the date of the report and the amount of credits 
12approved. The report may include recommendations for changes in 
13the calculation or administration of the electric vehicle 
14charging corridor tax credit and other information as the 
15department deems appropriate. The report shall be submitted to 
16all of the following:

17(1) The chairman and minority chairman of the
18Appropriations Committee of the Senate.

19(2) The chairman and minority chairman of the
20Appropriations Committee of the House of Representatives.

21(3) The chairman and minority chairman of the Finance
22Committee of the Senate.

23(4) The chairman and the minority chairman of the
24Finance Committee of the House of Representatives.

25Section 1707-J. Time limitations.

26A company may not be entitled to an electric vehicle charging 
27corridor tax credit for taxable years ending after December 31, 
282025.

29Section 1708-J. Regulations.

30The secretary shall promulgate regulations necessary for the

1implementation and administration of this article.

2Section 2. This act shall take effect in 60 days.