Relating to: exempting certain electric vehicle charging stations located at a residence from the electric vehicle charging tax. (FE)

AB 106 exempts electricity delivered to Level 3 electric vehicle (EV) charging stations installed at residences from the existing EV charging tax. This directly affects homeowners who own or operate Level 3 chargers at their primary residence. The bill removes the tax on electricity used for charging EVs at these residential stations, effective retroactively from January 1, 2025. The exemption applies specifically to Level 3 chargers at homes, not to commercial or public charging locations.