Relating to the imposition of a tax on commercial electric vehicle charging services based on the amount of electricity transferred.

HB 2099 imposes a $0.026 tax per kilowatt hour on commercial electric vehicle (EV) charging services provided by companies like public charging stations. Charging providers must collect this tax from EV drivers at the point of service and report monthly usage to the state comptroller. Proceeds from the tax will be deposited into the state highway fund, with the law taking effect September 1, 2025. This directly affects EV charging businesses and their customers, adding a small fee based on electricity used during commercial charging sessions.