Provides corporation business tax credit and gross income tax credits for purchase and installation of certain electric vehicle charging stations.

This bill provides tax credits for businesses that purchase and install electric vehicle (EV) charging stations for use in their operations. Businesses can claim credits equal to 25% of costs (up to $500) for 2014 installations, 15% (up to $300) for 2015, and 8% (up to $150) for 2016. To qualify, businesses must obtain certification from the Environmental Protection Commissioner confirming the charger meets technical standards for Level 2 or Level 3 EV charging. The credits apply to both corporation business tax and gross income tax filings, with separate limits for married taxpayers filing separately.