| 1 | A bill to be entitled |
| 2 | An act relating to financial incentives for electric |
| 3 | vehicles; providing definitions; exempting certain |
| 4 | categories of electric vehicles and components from the |
| 5 | tax on sales, use, and other transactions and certain |
| 6 | motor vehicle title transfer, registration, and tag fees |
| 7 | for a certain time; specifying criteria; providing for |
| 8 | issuance of qualifying compliance certificates by the |
| 9 | Florida Solar Energy Center; providing for credits against |
| 10 | the corporate income tax for certain fleets of certain |
| 11 | categories of vehicles and components for a certain time; |
| 12 | providing criteria; providing fleet requirements; |
| 13 | providing for issuance of qualifying compliance |
| 14 | certificates by the Florida Solar Energy Center; providing |
| 15 | vehicle certification requirements; providing compliance |
| 16 | certificate maintenance, availability, and corporate tax |
| 17 | return requirements for taxpayers; providing for carrying |
| 18 | forward unused tax credits under certain circumstances; |
| 19 | authorizing taxpayers to elect the order of claiming the |
| 20 | tax credit; specifying a mutual exclusion against claiming |
| 21 | the tax credit or taking a deduction for the same vehicle; |
| 22 | authorizing the Department of Revenue and the Florida |
| 23 | Solar Energy Center's Electric Drive Transportation |
| 24 | Technologies Group to adopt rules; providing for a one- |
| 25 | time rebate for a certain time to certain entities that |
| 26 | install, operate, and maintain certain qualifying public |
| 27 | charging stations for certain vehicles; specifying |
| 28 | criteria; limiting the number of rebates per year; |
| 29 | providing application requirements; providing for a one- |
| 30 | time rebate for a certain time to persons who convert |
| 31 | their automobile to a certain type of electric or hybrid |
| 32 | electric automobile; specifying criteria; providing |
| 33 | application requirements; specifying eligibility |
| 34 | requirements and limitations; limiting the number of |
| 35 | rebates per year; exempting certain new vehicle |
| 36 | registrations from motor vehicle license taxes for a |
| 37 | certain time; providing for administrative costs of the |
| 38 | center; providing appropriations; providing an effective |
| 39 | date. |
| 40 |
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| 41 | Be It Enacted by the Legislature of the State of Florida: |
| 42 |
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| 43 | Section 1. (1) DEFINITIONS.--For the purposes of this |
| 44 | section, the term: |
| 45 | (a) "Automobile" means a car or light truck, including |
| 46 | minivan, sports utility vehicle, or pickup truck, with 4 wheels |
| 47 | and a curb weight of between 1,200 pounds and 5,800 pounds. |
| 48 | (b) "Center" means the Florida Solar Energy Center. |
| 49 | (c) "Highway-capable" means capable of maintaining a |
| 50 | sustained top speed of at least 60 miles per hour. |
| 51 | (2) SALES AND USE TAX EXEMPTIONS.-- |
| 52 | (a) Beginning July 1, 2009, through December 31, 2019, the |
| 53 | following categories of electric vehicles and electric vehicle |
| 54 | components are exempt from the taxes imposed by chapter 212, |
| 55 | Florida Statutes, as well as from all applicable fees that are |
| 56 | payable to any county or state revenue or motor vehicle office |
| 57 | upon application for title transfer, registration, and tags: |
| 58 | 1. Highway-capable all-electric or plug-in hybrid electric |
| 59 | automobiles, either as original production or converted electric |
| 60 | vehicles, having a battery pack capacity of at least 10 |
| 61 | kilowatt-hours, calculated at the battery manufacturer's 1-hour |
| 62 | discharge rate. |
| 63 | 2. The following components designed and manufactured for |
| 64 | highway-capable all-electric and plug-in hybrid electric |
| 65 | automobiles: |
| 66 | a. Electric propulsion motors with a continuous power |
| 67 | rating of at least 13 kilowatts and a peak power rating of at |
| 68 | least 34 kilowatts. |
| 69 | b. Direct current electric motor controllers and |
| 70 | integrated alternating current electric motor |
| 71 | inverter/controllers having: |
| 72 | (I) A maximum input voltage from the battery pack to the |
| 73 | controller that is at least 280 volts direct current. |
| 74 | (II) A maximum input current from the battery pack to the |
| 75 | controller that is at least 60 amperes direct current. |
| 76 | c. Battery chargers having a maximum output charging |
| 77 | voltage of at least 350 volts direct current and a maximum |
| 78 | output charging current of at least 8 amperes direct current. |
| 79 | d. Lithium-ion, lithium-polymer, and nickel-metal-hydride |
| 80 | batteries, consisting of individual cells of at least 40 amp- |
| 81 | hours capacity, specified at the battery manufacturer's 1-hour |
| 82 | discharge rate, when such batteries are purchased in an |
| 83 | aggregate volume of at least 10 kilowatt-hours, calculated at |
| 84 | the battery manufacturer's 1-hour discharge rate. |
| 85 | e. Vehicle and model-specific aftermarket conversion kits, |
| 86 | with a battery pack capacity of at least 5 kilowatt-hours, |
| 87 | calculated at the battery manufacturer's 1-hour discharge rate, |
| 88 | to convert either a gasoline or gasoline-electric hybrid |
| 89 | automobile into a highway-capable all-electric or plug-in hybrid |
| 90 | electric automobile, for which the converted vehicle has been |
| 91 | tested and certified as: |
| 92 | (I) Conforming to National Highway Traffic Safety |
| 93 | Administration Federal Motor Vehicle Safety Standards. |
| 94 | (II) Maintaining conformance for the converted vehicle to |
| 95 | the same United States Environmental Protection Agency emissions |
| 96 | standards as that of the unconverted vehicle. |
| 97 | (b) Qualifying compliance certificates shall be issued for |
| 98 | each individual vehicle, to each individual vehicle purchaser or |
| 99 | applicant for title transfer, registration, and tags, at the |
| 100 | time of such purchase transaction or application, by the |
| 101 | center's Electric Drive Transportation Technologies Group |
| 102 | through its designated regional inspection offices, which |
| 103 | offices shall be selected by and operated under the supervision |
| 104 | and direction of the Electric Drive Transportation Technologies |
| 105 | Group. |
| 106 | (3) TAX CREDITS FOR CORPORATE FLEETS.-- |
| 107 | (a) Any corporation located and doing business in this |
| 108 | state that files and pays the corporate income tax imposed by |
| 109 | chapter 220, Florida Statutes, and operates within the state a |
| 110 | fleet of 10 or more qualifying highway-capable all-electric or |
| 111 | plug-in hybrid electric automobiles is entitled to an annual tax |
| 112 | credit of $1,000 per vehicle per year for each qualifying |
| 113 | vehicle each year, beginning July 1, 2009, through June 30, |
| 114 | 2014. Qualifying vehicles are defined as those satisfying one of |
| 115 | the following categories: |
| 116 | 1. Highway-capable all-electric or plug-in hybrid electric |
| 117 | automobiles, either as original production or converted electric |
| 118 | vehicles, having a battery pack capacity of at least 10 |
| 119 | kilowatt-hours, calculated at the battery manufacturer's 1-hour |
| 120 | discharge rate. |
| 121 | 2. Highway-capable all-electric or plug-in hybrid electric |
| 122 | automobiles that have been converted using conversion kits |
| 123 | conforming to Federal Government standards, that are vehicle and |
| 124 | model-specific aftermarket conversion kits, with a battery pack |
| 125 | capacity of at least 5 kilowatt-hours, calculated at the battery |
| 126 | manufacturer's 1-hour discharge rate, to convert either a |
| 127 | gasoline or gasoline-electric hybrid automobile into a highway- |
| 128 | capable all-electric or plug-in hybrid electric automobile, for |
| 129 | which the converted vehicle has been tested and certified as: |
| 130 | a. Conforming to National Highway Traffic Safety |
| 131 | Administration Federal Motor Vehicle Safety Standards. |
| 132 | b. Maintaining conformance for the converted vehicle to |
| 133 | the same United States Environmental Protection Agency emissions |
| 134 | standards as that of the unconverted vehicle. |
| 135 | (b) A fleet may consist of any combination of vehicles |
| 136 | that qualify under subparagraph (a)1. or subparagraph (a)2. In |
| 137 | order to be counted in the fleet total, a qualifying vehicle |
| 138 | must have valid and current Florida registration and tags. |
| 139 | (c) Qualifying compliance certificates shall be issued for |
| 140 | each individual vehicle for which the credit is claimed by the |
| 141 | center's Electric Drive Transportation Technologies Group |
| 142 | through its designated regional inspection offices, which |
| 143 | offices shall be selected by and operated under the supervision |
| 144 | and direction of the Electric Drive Transportation Technologies |
| 145 | Group. |
| 146 | (d) Corporations operating fleets of fewer than 10 |
| 147 | qualifying vehicles within the state are not eligible for the |
| 148 | tax credit. |
| 149 | (e) Each individual vehicle for which the corporate income |
| 150 | tax credit is claimed must be certified as qualifying for the |
| 151 | credit by the center's Electric Drive Transportation |
| 152 | Technologies Group through the issuance of a qualifying |
| 153 | compliance certificate. |
| 154 | (f) The taxpayer shall maintain possession of the original |
| 155 | qualifying compliance certificate for each individual vehicle |
| 156 | and shall make such original certificate available for |
| 157 | inspection by the Department of Revenue upon request. The |
| 158 | taxpayer must attach to its corporate income tax return, for |
| 159 | submission to the Department of Revenue, a photocopy of each |
| 160 | qualifying compliance certificate for each qualifying vehicle in |
| 161 | its fleet for which the corporate income tax credit is being |
| 162 | claimed for each year the taxpayer claims the credit, together |
| 163 | with a photocopy of each qualifying vehicle's valid and current |
| 164 | registration. The corporate tax return must have attached to it |
| 165 | a minimum of at least 10 such qualifying compliance certificate |
| 166 | photocopies and accompanying registration photocopies, each one |
| 167 | of which is for a separate vehicle with a distinct and different |
| 168 | vehicle identification number in order to be eligible to claim |
| 169 | the credit. For each qualifying vehicle, the vehicle |
| 170 | identification number on the qualifying compliance certificate |
| 171 | photocopy must match that on the accompanying valid and current |
| 172 | registration photocopy for such vehicle. |
| 173 | (g) If a taxpayer does not have sufficient tax liability |
| 174 | to claim all of the credit in the year the credit is granted, |
| 175 | the unused portion of the aggregate credit may not be refunded |
| 176 | but may be carried forward by the taxpayer to subsequent tax |
| 177 | years. |
| 178 | (h) Notwithstanding s. 220.02(8), Florida Statutes, the |
| 179 | taxpayer may claim the credit in whichever order the taxpayer |
| 180 | chooses, relative to other credits that are to be claimed, |
| 181 | against corporate income tax. |
| 182 | (i) If the taxpayer claims the corporate income tax credit |
| 183 | for a qualifying vehicle, the taxpayer may not take a deduction |
| 184 | for that vehicle. If the taxpayer takes a deduction for a |
| 185 | qualifying vehicle, the taxpayer may not claim the corporate |
| 186 | income tax credit for that vehicle. |
| 187 | (j) The Department of Revenue may adopt rules necessary to |
| 188 | administer the corporate income tax credit and the center's |
| 189 | Electric Drive Transportation Technologies Group may adopt rules |
| 190 | necessary to determine credit eligibility. |
| 191 | (4) REBATES FOR INSTALLATION OF PUBLIC CHARGING |
| 192 | STATIONS.-- |
| 193 | (a) Beginning July 1, 2009, and through December 31, 2016, |
| 194 | any business, commercial establishment, or academic, health |
| 195 | care, library, or other institution or any local, county, or |
| 196 | state governmental entity that installs, operates, and maintains |
| 197 | a qualifying public charging station for highway-capable |
| 198 | electric vehicles shall be eligible for a one-time $2,000 rebate |
| 199 | from the state for each individual charging station installed |
| 200 | within 12 months after the installation date. The location of |
| 201 | the electric vehicle charging station must be in a parking lot |
| 202 | or garage, or section thereof, that is open to the public, |
| 203 | without restriction. Electric vehicle charging stations |
| 204 | installed in parking lots and garages, or sections thereof, that |
| 205 | require permits or have other restrictions making them |
| 206 | inaccessible to the general public shall disqualify the public |
| 207 | charging station owner from eligibility for the $2,000 rebate. |
| 208 | Only the public charging station owner shall be eligible for the |
| 209 | rebate, not an installing contractor or an equipment or material |
| 210 | vendor, supplier, or consultant. In order to qualify for the |
| 211 | rebate, the electric vehicle charging station must satisfy all |
| 212 | of the following criteria: |
| 213 | 1. The charging station equipment must comply with |
| 214 | National Electrical Code Article 625 pertaining to 208 to 240 |
| 215 | volt public charging stations. |
| 216 | 2. The charging station equipment must conform to Society |
| 217 | of Automotive Engineers J1772 Standard for 208 to 240 volt |
| 218 | public charging stations. |
| 219 | 3. The charging station equipment must have an |
| 220 | Underwriters Laboratory listing. |
| 221 | 4. The charging station equipment must be capable of |
| 222 | operating at 208 to 240 volts alternating current input from the |
| 223 | electrical grid and have a capability of providing at least 24 |
| 224 | amperes to the electric vehicle at 208 to 240 volts alternating |
| 225 | current. |
| 226 | (b) The rebate program shall be capped and limited to the |
| 227 | first 100 qualifying charging station applications in each |
| 228 | calendar year, requiring a maximum appropriation and funding by |
| 229 | the state of $200,000 per year. Applications for the rebate |
| 230 | shall be submitted to and administered by the center's Electric |
| 231 | Drive Transportation Technologies Group, which must receive the |
| 232 | application within 12 months after a charging station's |
| 233 | installation date. Rebate payments shall be disbursed by the |
| 234 | Department of Revenue upon notification and authorization of |
| 235 | such payments by the Electric Drive Transportation Technologies |
| 236 | Group. |
| 237 | (5) REBATES FOR CONVERSION KITS CONFORMING TO FEDERAL |
| 238 | GOVERNMENT STANDARDS.-- |
| 239 | (a) Beginning July 1, 2009, and through December 31, 2013, |
| 240 | a purchaser of a qualifying conversion kit that converts the |
| 241 | purchaser's automobile to a highway-capable all-electric or |
| 242 | plug-in hybrid electric automobile shall be eligible to apply |
| 243 | for a one-time $2,000 rebate from the state within 12 months |
| 244 | after the date of a conversion. The conversion kit must have |
| 245 | been purchased and installed at a qualifying kit manufacturer's |
| 246 | authorized installation facility in this state, which facility |
| 247 | must be certified by the qualifying kit manufacturer. The |
| 248 | conversion kit must be a vehicle and model-specific aftermarket |
| 249 | conversion kit, with a battery pack capacity of at least 5 |
| 250 | kilowatt-hours, calculated at the battery manufacturer's 1-hour |
| 251 | discharge rate, to convert either a gasoline or gasoline- |
| 252 | electric hybrid automobile into either an all-electric or plug- |
| 253 | in hybrid electric automobile, for which the converted vehicle |
| 254 | has been tested and certified as: |
| 255 | 1. Conforming to National Highway Traffic Safety |
| 256 | Administration Federal Motor Vehicle Safety Standards. |
| 257 | 2. Maintaining conformance for the converted vehicle to |
| 258 | the same United States Environmental Protection Agency emissions |
| 259 | standards as that of the unconverted vehicle. |
| 260 | (b) Applications for the rebate shall be submitted to and |
| 261 | administered by the center's Electric Drive Transportation |
| 262 | Technologies Group, which must receive the application within 12 |
| 263 | months after the date of conversion. Rebate payments shall be |
| 264 | disbursed by the Department of Revenue upon notification and |
| 265 | authorization of such payments by the Electric Drive |
| 266 | Transportation Technologies Group. |
| 267 | (c) A photocopy of the converted vehicle's valid and |
| 268 | current registration must be submitted with the application for |
| 269 | the rebate. |
| 270 | (d) Only the owner of the vehicle at the time of |
| 271 | conversion shall be eligible for the rebate. Subsequent owners |
| 272 | of the converted vehicle are not eligible for the rebate. As the |
| 273 | rebate program administrator, the center's Electric Drive |
| 274 | Transportation Technologies Group shall maintain a registry of |
| 275 | the vehicle identification numbers of converted vehicles for |
| 276 | which a rebate has been paid in order to prevent duplicate |
| 277 | applications for the same vehicle by subsequent owners, which |
| 278 | shall be denied. |
| 279 | (e) The rebate program shall be capped and limited to the |
| 280 | first 100 qualifying converted vehicles in each calendar year, |
| 281 | requiring a maximum appropriation and funding by the state of |
| 282 | $200,000 per year. |
| 283 | (6) ANNUAL MOTOR VEHICLE LICENSE TAX.--Notwithstanding any |
| 284 | other provision of law, all electric and plug-in hybrid motor |
| 285 | vehicle license taxes provided for pursuant to ss. 320.08 and |
| 286 | 320.08001 shall not apply to the initial registration of a new |
| 287 | vehicle and for 4 subsequent years of registration renewals |
| 288 | thereafter. |
| 289 | (7) ADMINISTRATIVE COSTS.-- |
| 290 | (a) It is estimated that the center's administrative costs |
| 291 | relating to this section will require the appropriation and |
| 292 | funding of an additional $200,000 per year, which shall be |
| 293 | specifically designated for and committed to the center's |
| 294 | Electric Drive Transportation Technologies Group, supplemental |
| 295 | to Florida Solar Energy Center's general budget. |
| 296 | (b) It is estimated that the Department of Revenue's |
| 297 | administrative costs relating to this section will require the |
| 298 | appropriation and funding of an additional $5,000 per year. |
| 299 | Section 2. (1) The sum of $200,000 per year for fiscal |
| 300 | years 2009-2010 through 2015-2016 is appropriated from the |
| 301 | General Revenue Fund to the Department of Revenue to administer |
| 302 | subsection (4) of section 1. |
| 303 | (2) The sum of $200,000 per year for fiscal years 2009- |
| 304 | 2010 through 2012-2013 is appropriated from the General Revenue |
| 305 | Fund to the Department of Revenue to administer subsection (5) |
| 306 | of section 1. |
| 307 | (3) The sum of $200,000 per year for fiscal years 2009- |
| 308 | 2010 through 2018-2019 is appropriated from the General Revenue |
| 309 | Fund to the Florida Solar Energy Center to administer paragraph |
| 310 | (7)(a) of section 1. |
| 311 | (4) The sum of $5,000 per year for fiscal years 2009-2010 |
| 312 | through 2015-2016 is appropriated from the General Revenue Fund |
| 313 | to the Department of Revenue to administer paragraph (7)(b) of |
| 314 | section 1. |
| 315 | Section 3. This act shall take effect July 1, 2009. |