An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in tax credit and tax benefit administration, further providing for definitions; and establishing the Residential Electric Vehicle Charging Station Tax Credit.

HB 254 creates a new tax credit for Pennsylvania residents who install electric vehicle charging stations at their primary homes. It allows eligible taxpayers to claim a credit equal to 100% of the installation cost, up to $2,000 per year, which is refundable if it exceeds their state income tax liability. To qualify, residents must have lived in Pennsylvania for over half the previous year, have a valid taxpayer ID, and install the station at their owned primary residence. The credit applies to tax years starting after December 31, 2025, with the Department of Revenue responsible for implementing guidelines.