Transportation: motor fuel tax; motor fuel tax act; modify to include tax on electric fuel. Amends title & sec. 53 of 2000 PA 403 (MCL 207.1053) & adds secs. 157, 158 & 158a. TIE BAR WITH: HB 5433'25, HB 5434'25

HB 5435 adds a tax on electricity used to power commercial vehicles in Michigan, directly affecting businesses that operate electric trucks for commercial hauling on public roads. The bill requires these "electric fuel commercial users" to pay a tax calculated based on miles driven, using a formula comparing electricity use to traditional motor fuel rates. Businesses must obtain a $50 license and pay this tax through the same system used for motor carrier fuel taxes, replacing all other state taxes on electric fuel use for these vehicles. The tax does not apply to personal electric vehicle use or non-commercial vehicles.