This bill adds electricity used by qualified commercial vehicles to Michigan's motor fuel tax system. Commercial users of these electric vehicles (EVs) must get a license (which costs $50), track miles driven in Michigan, and pay a per-mile tax based on their electricity use, similar to diesel and gas trucks. The tax applies only to qualified commercial vehicles, typically larger commercial vehicles such as electric semi-trucks, road tractors, or large delivery trucks, and replaces other state or local taxes on that electricity. All personal EVs and most small, light-duty commercial vehicles are not subject to this tax. It aims to fund roads and treat fuel types more equally.