Section 9024 - [Effective 1/1/2025] Electric vehicle road user charge(a) Imposition.--Owners or registrants of electric vehicles and plug-in hybrid electric vehicles with a gross vehicle weight rating of not more than 14,000 pounds shall pay an annual electric vehicle road user charge as provided under subsection (c.1), which shall be concurrent with paying the vehicle registration fee imposed under chapter 13 (relating to registration of vehicles).(b) New or temporary vehicle registration.--New or temporary registration for an electric vehicle or plug-in hybrid electric vehicle issued on or after the effective date of this subsection shall be subject to the electric vehicle road user charge imposed under subsection (a). The Department of Transportation shall send a form to the owner or registrant for the payment of the electric vehicle road user charge for the initial registration consistent with chapter 13.(c) Renewal of vehicle registration.--At least 60 days prior to the expiration of registration for an electric vehicle or plug-in hybrid electric vehicle under subsection (a), the Department of Transportation shall send to the owner or registrant a form for the payment of the electric vehicle road user charge for the renewal of registration consistent with chapter 13.(c.1)Computation of electric vehicle road user charge.--(1) The electric vehicle road user charge for an electric vehicle shall be as follows:(i) $200 upon initial registration in 2025 or upon renewal of registration submitted to the Department of Transportation for a registration that expires in 2025.(ii) $250 upon initial registration in 2026 or upon renewal of registration submitted to the Department of Transportation for a registration that expires in 2026.(iii) The amount under paragraph (2) upon initial registration in 2027 and each year thereafter or upon renewal of registration submitted to the Department of Transportation for a registration that expires in 2027 and each year thereafter.(2) On January 1, 2027, and each January 1 thereafter, the electric vehicle road user charge shall be fixed annually by the Department of Transportation based upon the electric vehicle road user charge in the prior year as adjusted to reflect the change in the Consumer price Index for all Urban Consumers (CPI-U) for the United States for all items as published by the United States Department of Labor, Bureau of Labor Statistics, for the previous 12-month period. The electric vehicle road user charge as adjusted shall be rounded to the nearest multiple of $1. The Department of Transportation shall transmit notice of the new electric vehicle road user charge to the Legislative Reference Bureau by the preceding December 1 for publication in the next available issue of the Pennsylvania Bulletin no later than the preceding December 15.(3) The electric vehicle road user charge for a plug-in hybrid electric vehicle shall be 25% of the electric vehicle road user charge for an electric vehicle under paragraph (1) and shall be rounded to the nearest multiple of $1 as determined by the Department of Transportation.(4) If an owner or registrant of an electric vehicle or plug-in hybrid electric vehicle elects to pay an annual registration fee for a two-year registration period as provided under section 1307(g) (relating to period of registration), the electric vehicle road user charge shall be two times the amount required by this section as determined by the Department of transportation.(d) Enrollment.-- (1) The Department of Transportation shall permit owners or registrants of electric vehicles and plug-in hybrid electric vehicles under subsection (a) to pay the electric vehicle road user charge as follows: (i) Enroll in a flat charge of the amount required under subsection (c.1) per year to the Department of Transportation provided by credit or debit card, check or money order or any other payment method approved by the Department of Transportation. Owners or registrants who elect this option may enroll in a paper form prescribed and furnished by the Department of Transportation instead of electronically.(ii) Enroll in a payment plan of the amount required under subsection (c.1) divided into monthly payments during the registration period to the Department of Transportation by credit or debit card, check or money order or any other payment method approved by the Department of Transportation. Owners or registrants who elect this option may enroll in a paper form prescribed and furnished by the Department of Transportation instead of electronically.(2) The charges under paragraph (1) shall not include a Federal tax, fee, levy or charge, and an owner or registrant of an electric vehicle or plug-in hybrid electric vehicle shall be responsible for paying any tax, fee, levy or charge imposed by the Congress of the United States after the effective date of this paragraph.(e) Concurrent registration.--The registration of electric vehicles and plug-in hybrid electric vehicles shall not be valid unless the owner or registrant enrolls in a payment option under subsection (d).(f) Penalty.--Failure to pay the electric vehicle road user charge within 30 days of the enrollment date established by the Department of Transportation shall result in a prohibition on renewal of the electric vehicle's or plug-in hybrid electric vehicle's registration. The Department of Transportation may not prohibit the renewal of a vehicle registration under subsection (d)(1)(ii) if the electric vehicle's or plug-in hybrid electric vehicle's owner or registrant is enrolled in a payment plan and makes timely payments according to the schedule established by the Department of Transportation.(g) Liability for unpaid tax amounts.--The owner or registrant of a vehicle subject to the electric vehicle road user charge under this section shall not be liable for any unpaid tax amount owed to the department prior to the effective date of this section for the tax imposed under section 9004(d) (relating to imposition of tax, exemptions and deductions).(h)Liens, penalties and interest prohibited.--The department may not impose liens, penalties or interest on the owner or registrant of a vehicle subject to the electric vehicle road user charge under this section for any unpaid tax amount owed to the department prior to the effective date of this subsection for the tax imposed under section 9004(d).(i) Criminal penalties and fines prohibited.--The owner of a vehicle subject to the electric vehicle road user charge under this section shall not be subject to any criminal penalties or fines under this chapter for any unpaid tax amounts owed to the department prior to the effective date of this section for the tax imposed under section 9004(d).(j) Charges for highway maintenance and construction.--The electric vehicle road user charge collected by the Department of Transportation under this section shall be transmitted to the State Treasurer for deposit into the Motor License Fund in accordance with the allocations under section 9511 (relating to allocation of proceeds). For purposes of aligning the electric vehicle road user charge with the allocations of proceeds, the electric vehicle road user charge must be allocated in accordance with the oil company franchise tax for highway maintenance and construction under section 9502 (relating to imposition of tax).(k) Exceptions.--The following electric vehicles and plug-in hybrid electric vehicles shall not be required to pay the electric vehicle road user charge under this section: (2) A neighborhood electric vehicle.(3) A motorcycle or other vehicle with less than four wheels.(4) A vehicle that is not required to be registered with the Department of Transportation under this title.(5) A vehicle registered to a person exempt under section 9004(e) from reporting and paying a tax on liquid fuels, fuels or alternative fuels.(6) Qualified motor vehicles as defined under section 2101.1 (relating to definitions).(7) A motor vehicle with a model year of 1990 or older.(l) Exempt entities.-- (1) If a vehicle registered to an exempt entity is used for a nonexempt purpose during the registration year, the exempt entity shall pay an administrative penalty of $500 to the department. An exempt entity that improperly uses a vehicle for nonexempt purposes is not eligible to claim a refund for the vehicle under the provisions of section 9017 (relating to refunds).(2) An exempt entity applying for a refund under subsection (m) shall maintain records of vehicle usage certifying that an individual trip made by the vehicle was for a qualified exempt use. Individual trip logs, odometer readings and driver signatures shall be among the records required to substantiate exempt use.(3) The department may inspect the substantiating records for an exempt entity at any time.(4) The exempt entity shall cooperate with an agent of the department in an inspection under paragraph (3).(5) An exempt entity that refuses to permit the department or an agent appointed by the department in writing to examine the books, records, papers or other equipment associated with the operation of an electric vehicle of plug-in hybrid electric vehicle as permitted under paragraph (3) commits a summary offense and shall pay a fine of $500 for each electric vehicle and plug-in hybrid electric vehicle owned or operated by the exempt entity.(m) Refunds.--A person may be entitled to a refund of the electric vehicle road user charge paid for a vehicle that would otherwise have been exempt under section 9004. A person entitled to a refund of the electric vehicle road use fee shall apply for an annual refund in a manner similar to the refund process used for liquid fuels, fuels and alternative fuels under section 9017.(n) Rental vehicles.--The electric vehicle road user charge under this section shall be considered a rental vehicle licensing and title fee imposed by the Commonwealth under this title for the purposes of section 1603-A of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.(o) Regulations.--The Department of Transportation, in consultation with the department, may promulgate regulations to implement this section.(p) Temporary regulations.--In order to facilitate the prompt implementation of this section, regulations promulgated by the Department of Transportation in consultation with the department under this section during the two years following the effective date of this subsection shall be deemed temporary regulations, which shall expire no later than three years following the effective date of this subsection or upon the prompt promulgation of final regulations. The temporary regulations may not be subject to:(1) Sections 201, 202, 203, 204, and 205 of the act of July 31, 1968 (P.L.769, No.240), referred to as the Commonwealth Documents Law.(2) Section 204(B) of the act of October 15, 1980 (P.L.950, No.164), known as the Commonwealth Attorneys Act.(3) The act of June 25, 1982 (P.L.633, No.181), known as the Regulatory Review Act.Added by P.L. (number not assigned at time of publication) 2024 No. 85,§ 4, eff. 1/1/2025.