The Federal Government is making a renewed attempt to amend electricity and energy tax law following the failure of the 2024 draft. The amendments to electricity tax law include, among other things, the introduction of clear guidelines for bidirectional charging of electric vehicles, the extension of tax exemption to electricity intended to maintain the ability to generate electricity, and the establishment of a relief rate for taxable persons in the manufacturing sector and in agriculture and forestry for an indefinite period. The law is scheduled to take effect on 1 January 2026.