An Act amending Title 75 (Vehicles) of the Pennsylvania Consolidated Statutes, in liquid fuels and fuels tax, further providing for electric vehicle road user charge.

SB 1087 creates a mileage-based road user charge for electric vehicles (EVs) in Pennsylvania, replacing the current gas tax for EVs. It specifically exempts military personnel on active duty stationed outside Pennsylvania from this charge during their overseas assignment. The bill also establishes a refund process for EV owners who qualify for the military exemption, allowing them to apply for reimbursement of charges paid during their eligible overseas duty period. This policy directly affects EV owners who are military members stationed out of state, adjusting their tax obligations based on residency during service.