Establishing the EV energy equity road repair tax act and providing for a road repair tax on electricity distributed from a public charging station for electric vehicles.

HB 2414 imposes a $0.09 per kilowatt-hour tax on electricity provided at public electric vehicle charging stations, regardless of whether the electricity is charged for or free. The tax applies to all public charging stations (excluding those at primary residences) and funds road repair and construction through the state highway fund. Charging station owners must collect and remit the tax to the state, with penalties for non-compliance including fines of $25 per kilowatt-hour or up to one year in jail. This policy directly affects public charging station operators and shifts road maintenance funding to align with electric vehicle usage patterns.