PA HB254

Creates a new Residential Electric Vehicle Charging Station Tax Credit in Pennsylvania, covering 100% of purchase and installation costs up to a maximum of $2,000

Credit is refundable, meaning taxpayers receive a refund for any credit amount exceeding their state income tax liability

Eligibility requires Pennsylvania residency for more than half the preceding tax year, filing with an individual taxpayer identification number, and installing the charging station at a primary residence owned by the taxpayer

Credit may only be claimed in the tax year the charging station was placed in service

Applies to tax years beginning after December 31, 2025