There are a lot more of them on the road today than in 1986 so yes they should pass that now.One employer of mine provided monthly parking in a pay parking garage where it would have otherwise been $20 a day. So I suppose the fair market value of employee parking should be taxable income too. That’s the logical extension of your proposal.
And I suppose employers would love a requirement to obtain specialty equipment to account for every single perk. Maybe snacks and coffee dispensed from vending machines with key cards to account for taxable benefits.
Or maybe just treat it like a de minimis benefit like pretty much every company does these days.
There has been discussions about formally rolling a certain amount as a “qualified transportation fringe benefit”. However, this would be something like providing a company-paid ChargePoint card. It’s my understanding that if there’s something like free customer EV charging, employees are free to access the same under tax rules.
To amend the Internal Revenue Code of 1986 to include electric charging of certain vehicles as a qualified transportation fringe benefit excluded from gross income.
https://www.govinfo.gov/content/pkg/BILLS-114s3450is/pdf/BILLS-114s3450is.pdf
I hate taxes as much as anybody but these owners are free riding on everybody's back. Who is going to make up the revenue loss?Hoping for more taxes? The Sons of Liberty would be disappointed in some of you guys.
The more ev's there are the more grid improvement is going to be needed because of them. IMO they should pay a significantly higher electric rate to make up for the increased cost. No tax benefits, no cash incentives to buy one or put solar panels in on the taxpayers dime, no free electricity.