October 13, 2015

Hello EVeryone,

In June 2014, Britta Gross from General Motors <GM> gave the North 
Carolina Pluggable Electrical Vehicle a webex presentation that discussed 
the IRS (Internal Revenue Service) de Minimus rule as it related to free 
electricity in workplace charging at GM. In the 2012 IRS Document, you 
could exclude $ 125 per person per month for "combined commuter highway 
transportation and transit passes".

A recent 2014 copy of the IRS Fringe benefits now is a $ 130 exemption and 
requires the highway commuter vehicle to seat at least 6 people (excluding 
driver), and I do not know whether the IRS has ever been approached by 
companies involved in the DOE Workplace Charging Challenge to get 
clarification on the topic. And as Ms. Gross pointed out, the IRS rules 
have never explicitly mentioned EV - but they do provide examples of the 
de Minimus requirements. 

At our company in Harrisburg, PA we currently have 6 Pluggable Electric 
Vehicles and - are for the moment - providing free electricity via eight 
Level 2, and four Level 1 EV chargers to employees. Once our EV Charge 
Controller components are released for sale in the USA, I will let you all 
know. We have developed a EV charge controller in both off-grid 
(solar-powered 2.7 kW), and on-grid configurations (with power control 
from the 6 A minimum (at 240 Vac) to 32 A, from a 25 kW transformer 
feeding 4 EV cordsets, and a 50 A RV connection for a Tesla S in our fleet 
with an automated industrial control system.)

If anyone would like a copy of the GM presentation, please contact me 
off-line. 

- There has always been an EV in ChEVrolet! - 

Kindest regards,
Arnold Offner
Phoenix Contact
E-Mail: <[email protected]>
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