Today's Law As Amended


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AB-906 Zero-emission trucks: tax and fee exemptions.(2021-2022)



As Amends the Law Today


SECTION 1.
 The Legislature finds and declares all of the following:
(a) Medium- and heavy-duty hydrogen fuel cell electric and battery electric vehicles are electrically driven vehicles that do not emit greenhouse gases, criteria air pollutants, or toxic air contaminants.
(b) Medium- and heavy-duty hydrogen fuel cell electric vehicles and battery electric vehicles are commercially available replacement technologies for conventional, petroleum-fueled vehicles in medium- and heavy-duty applications.
(c) Medium- and heavy-duty hydrogen fuel cell electric vehicles and battery electric vehicles will be critical components in achieving the goals outlined for medium- and heavy-duty vehicles in Executive Order No.-79-20.
(d) Medium- and heavy-duty hydrogen fuel cell electric vehicles and battery electric vehicles will be critical components in (1) achieving the state’s air quality and climate change goals through successful implementation of laws and regulations, including, but not limited to, the Innovative Clean Transit regulations (Article 4.3 (commencing with Section 2023) of Chapter 1 of Division 3 of Title 13 of the California Code of Regulations), Zero-Emission Airport Shuttle Regulation (Subarticle 14 (commencing with Section 95690.1) of Article 4 of Subchapter 10 of Chapter 1 of Division 3 of Title 17 of the California Code of Regulations), General Requirements for In-Use Off-Road Diesel-Fueled Fleets (Article 4.8 (commencing with Section 2449) of Chapter 9 of Division 3 of Title 13 of the California Code of Regulations), commercial harbor craft regulations (Section 2299.5 of Title 13 of, and Section 93118.5 of Title 17 of, the California Code of Regulations), and Advanced Clean Trucks Regulation, as adopted by the state board pursuant to Resolution 20-19 on June 25, 2020, and (2) reducing emissions of greenhouse gases to 40 percent below 1990 levels by 2030.

SEC. 2.

 Section 6376.8 is added to the Revenue and Taxation Code, to read:

6376.8.
 (a) On and after January 1, 2022, there are exempted from the taxes imposed by this part the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, fuel for the operation of a zero-emission medium- or heavy-duty truck that is the subject of a lease entered into after July 1, 2022, that requires the lessor to provide all of the following to the lessee:
(1) The zero-emission medium- or heavy-duty truck.
(2) All necessary fueling or charging infrastructure needed to fuel or charge the zero-emission medium- or heavy-duty truck.
(3) All necessary fuel needed for the operation of the zero-emission medium- or heavy-duty truck.
(4) All necessary maintenance for the entire term of the lease of the zero-emission medium- or heavy-duty truck.
(b) Section 41 does not apply to the exemption provided by this section.
(c) For purposes of this section, the following definitions apply:
(1) “Heavy-duty” has the same meaning as defined in Section 39033 of the Health and Safety Code.
(2) “Medium-duty” has the same meaning as defined in Section 39037.5 of the Health and Safety Code.

SEC. 3.

 Section 10790 is added to the Revenue and Taxation Code, to read:

10790.
 (a) The license fee imposed by this part does not apply to a zero-emission medium- or heavy-duty truck that is the subject of a lease entered into after July 1, 2022, that requires the lessor to provide all of the following to the lessee:
(1) The zero-emission medium- or heavy-duty truck.
(2) All necessary fueling or charging infrastructure needed to fuel or charge the zero-emission medium- or heavy-duty truck.
(3) All necessary fuel needed for the operation of the zero-emission medium- or heavy-duty truck.
(4) All necessary maintenance for the entire term of the lease of the zero-emission medium- or heavy-duty truck.
(b) For purposes of this section, the following definitions apply:
(1) “Heavy-duty” has the same meaning as defined in Section 39033 of the Health and Safety Code.
(2) “Medium-duty” has the same meaning as defined in Section 39037.5 of the Health and Safety Code.

SEC. 4.

 Section 9108 is added to the Vehicle Code, to read:

9108.
 (a) The fees specified in this division are not required to be paid for a zero-emission medium- or heavy-duty truck of a type subject to registration under this code that is also the subject of a lease entered into after July 1, 2022, that requires the lessor to provide all of the following to the lessee:
(1) The zero-emission medium- or heavy-duty truck.
(2) All necessary fueling or charging infrastructure needed to fuel or charge the zero-emission medium- or heavy-duty truck.
(3) All necessary fuel needed for the operation of the zero-emission medium- or heavy-duty truck.
(4) All necessary maintenance for the entire term of the lease of the zero-emission medium- or heavy-duty truck.
(b) For purposes of this section, the following definitions apply:
(1) “Heavy-duty” has the same meaning as defined in Section 39033 of the Health and Safety Code.
(2) “Medium-duty” has the same meaning as defined in Section 39037.5 of the Health and Safety Code.
SEC. 5.
 Notwithstanding Section 2230 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any sales and use tax revenues lost by it under this act.