HOUSE BILL NO. 4789
June 26, 2019, Introduced by Reps. Bellino,
Sabo, Miller, Manoogian, Kuppa, Lasinski, Witwer, Shannon, Ellison, Elder,
Pagan, Clemente, Hertel, Kennedy, Hope, Haadsma, VanSingel, Neeley, Hood,
Tyrone Carter, Yancey, O'Malley, Whitsett, Alexander, Jones and Sneller and
referred to the Committee on Tax Policy.
June 26, 2019, Introduced by Reps. Bellino, Sabo, Miller, Manoogian, Kuppa, Lasinski, Witwer, Shannon, Ellison, Elder, Pagan, Clemente, Hertel, Kennedy, Hope, Haadsma, VanSingel, Neeley, Hood, Tyrone Carter, Yancey, O'Malley, Whitsett, Alexander, Jones and Sneller and referred to the Committee on Tax Policy.
"Income tax act of 1967,"
(MCL 206.1 to 206.713) by adding section 279.
the people of the state of michigan enact:
Sec. 279. (1) Subject to the limitations under this section, for tax years that begin on and after January 1, 2020, a taxpayer may claim a credit against the tax imposed by this part equal to the following percentages of the costs incurred less any rebates or other reimbursement received related to those costs during the tax year to purchase and install 1 or more new charging stations in this state:
(a) For a taxpayer that purchases and installs 1 or more charging stations at a residential rental property that is a multiple-unit dwelling owned by the taxpayer, 25% of the certified net cost or $1,250.00, whichever is less, for each new charging station.
(b) For a taxpayer with not more than 50 employees that purchases and installs 1 or more charging stations that are available to the public, 35% of the certified net cost or $1,750.00, whichever is less, for each new charging system.
(2) A taxpayer shall not claim a credit under this section unless the Michigan agency for energy has issued a certificate to the taxpayer. Subject to the limitations under this section, the Michigan agency for energy shall review and issue the certificate upon verification of the costs incurred by the taxpayer. The taxpayer shall attach the certificate to the annual tax return filed under this part on which the credit under this section is claimed. The certificate required by this subsection shall state all of the following:
(a) The number of charging stations that the taxpayer has purchased and installed on its property during the tax year for which this credit is sought.
(b) The amount of the costs incurred by the taxpayer during the tax year to purchase and install each charging station.
(c) The amount of any rebates or other reimbursements received by the taxpayer during the tax year for the purchase or installation of each charging station.
(d) The total amount of the credit allowed under this section for the taxpayer for the tax year.
(3) For purposes of this section, a charging station is available to the public if the charging station is physically accessible for the intent and purpose of charging an electric motor vehicle, the accessibility is not limited to employees or users by subscription, membership, or any other similar restriction, and the charging station has signage posted clearly indicating that it is available for public use on a daily basis. A taxpayer that claims a credit under this section and subsequently stops using 1 or more of the charging stations to provide electricity to the public for the purpose of charging plug-in electric vehicles within 3 years of receiving this credit may, as determined by the Michigan agency for energy, have its credit reduced or terminated or have a percentage of the credit amount previously claimed under this section added back to the tax liability of the taxpayer in the year that the taxpayer stops using the charging station to provide electricity to the public for the purpose of charging plug-in electric motor vehicles.
(4) The Michigan agency for energy shall not certify more than 4,000 new charging stations under subsection (1)(a) or 4,000 new charging stations under subsection (1)(b).
(5) If the credit allowed under this section exceeds the tax liability of the taxpayer for the tax year, that portion of the credit that exceeds the tax liability shall be refunded.
(6) As used in this section:
(a) "Charging station" means an electric recharging port complete with electric vehicle supply equipment that is capable of providing level 2 charging for plug-in electric motor vehicles.
(b) "Electric vehicle supply equipment" means the conductors, including the ungrounded, grounded, and equipment grounding conductors, and the electric vehicle connectors, attachment plugs, and all other fittings, devices, power outlets, or apparatuses that meet or exceed any standards, codes, and regulations set forth in R 408.30801 to R 408.30880 of the Michigan Administrative Code and the standards set forth in SAE J1772 that are installed specifically for the purpose of delivering energy from the premises wiring to a plug-in electric motor vehicle.
(c) "Level 2 charging" means providing 208-240 volt alternate current energy to an onboard charge of an electric motor vehicle in a single phase with a maximum current specified under SAE J1772.
(d) "Motor vehicle" means that term as defined under section 30d of the internal revenue code.
(e) "Plug-in electric motor vehicle" means a motor vehicle which is propelled to a significant extent by an electric motor which draws electricity from a battery that is capable of being recharged from an external source of electricity.
(f) "Residential rental property" means that term as defined in section 7ff of the general property tax act, 1893 PA 206, MCL 211.7ff.
(g) "SAE J1772" means the North American standard for electrical connectors for electric vehicles maintained by the Society of Automotive Engineers and has the formal title SAE electric vehicle conductive charge coupler.