SF 2092 Minnesota Senate · 2025-2026 Regular Session

Kilowatt per hour tax enactment for electric vehicle charging

This bill imposes a 5-cent tax per kilowatt-hour on electric vehicle charging at public charging stations (for-profit, metered locations) starting October 1, 2025. It directly affects charging station operators, who must collect and remit the tax monthly to the state. Revenue from the tax is split equally between the highway user tax fund and the transportation advancement account. The tax does not apply to charging at private residences, legacy chargers (until 2032), or stations under 50 kW capacity. It repeals a separate $75 annual surcharge for electric vehicles.

Bill status in committee 1 of 4 stages cleared

Introduction

Mar 2025

Committee Review

Floor Vote

Governor

Introduced Mar 3, 2025 Last action Apr 7, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduction → 1st Engrossment · 3 edits · Apr 1, 2025

MINOR

The bill was updated from its introduction to its first engrossment version, reflecting changes made during legislative review. The most significant policy change is the simplification of how tax revenue is handled: the requirement to split funds 50/50 between two different state accounts was removed, and all proceeds from the electric vehicle charging tax now go entirely to the highway user tax distribution fund. Additionally, the bill was amended to remove a repealer section that would have deleted an existing electric vehicle registration fee, meaning that fee remains in effect. The effective date for the tax exemption on legacy chargers was also adjusted to January 1, 2032.

Scope change

The bill's scope regarding existing laws changed by removing the repeal of the electric vehicle registration surcharge, ensuring that fee remains active alongside the new charging tax.

FISCAL

The allocation of tax revenue was changed from a 50/50 split between the highway user tax distribution fund and the transportation advancement account to depositing 100% of the proceeds into the highway user tax distribution fund.

ENFORCEMENT

A section repealing Minnesota Statutes 2024, section 168.013, subdivision 1m (the electric vehicle registration surcharge) was removed, meaning the $75 registration fee for all-electric vehicles will continue to be collected.

TIMELINE

The exemption period for legacy chargers was set to expire on January 1, 2032.

Floor votes

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 1, 2025

Committee

Comm report: Amended, No recommendation, re-referred to Taxes

upper

Mar 3, 2025

Committee

Referred to Transportation

upper

Mar 3, 2025

Introduced

Introduction and first reading

upper

1 primary · 3 co-sponsors