An Act To Amend the Maine Wind Energy Act
Maine Legislature, Session 122, LD 1379
Senate Amendment SA_A-HA_A_H1108 (House)
Amends: 36 MRSA §1760, 36 MRSA §2017, 36 MRSA §5219-A

HOUSE AMENDMENT "fI" to SENATE AMENDMENT "A" to S . P. 477, 
L.D. 1379, Bill, "An Act To Amend the Maine Wind Energy Act" 
Amend the amendment by striking out all of section 1 and 
inserting in its place the following: 
'Sec. I. 30-A MRS A §5223, sub-§3, as amended by PL 2003, c. 
451, Pt. NNN, §1, is further amended by amending the last blocked 
paragraph to read: 
The conditions in paragraphs A to D do not apply to approved 
downtown 
tax 
increment financing districts 
e~L tax increment 
financing districts included within Pine Tree Development Zones 
designated and 
approved 
under subchapter 
or tax 
increment 
financing districts that consist solely of a community wind power 
generator or generators certified pursuant to Title 36, section 
5219-AA, subsection 3.' 
Further amend the amendment by striking out all of section 5 
(page 2, lines 38 to 49 and page 3, lines 2 to 9 in amendment) 
and inserting in its place the following: 
'Sec. 5. 36 MRSA §1760, sub-§89 is enacted to read: 
89. 
Sales of 
tangible 
personal 
property 
to 
qualified 
community wind power generators. 
Beginning October 
1, 
2006, 
sales of tangible personal property to a gualified community wind 
power generator, as defined in section 52l9-AA, for use directly 
and primarily in the generation of electricity by that community 
wind power generator. 
The exemption provided by this subsection 
is limited for each gualified community wind power generator to 
sales oc~urring on gr before December 31, 2011. 
HOUSE AMENDMENT 
~fo· 
~. 
HOUSE AMENDMENT "A-" to SENATE AMENDMENT "A" to S.P. 477, L.D. 
1379 
Sec. 6. 36 MRSA §2017 is enacted to read: 
§ZOI7. 
Qualified community wind POver generator: reimbursement 
of certain tazes 
1. 
Definitions. 
As 
used in this section, 
unless 
context 
Qtherwise 
indicates, 
the 
following 
terms 
have 
following meanings. 
the 
the 
A. 
"Primarily" means more than 50% of the time during the 
period that begins on the date on which the property is 
first placed in service by the purchaser and ends 2 years 
from 
that date or at the 
time 
the 
property is 
sold, 
destroyed or otherwise permanently removed from service by 
the purcha§er, whichever occurs first. 
B. 
"Qualified 
community 
wind 
power 
generator" 
has 
the 
meaning given to it in section 5219-AA. 
2. 
Reimbursement allowed. 
A reimbursement is allowed as 
provided in this section for a tax paid pursuant to this Part 
with respect to the sale or use of tangible personal property 
that i§ physically incorporated in and becomes a permanent part 
of real 
property that is 
owned by or sold to 
a 
qualified 
community wind power generator and that is used directly and 
primarily by the qualified COmmunity wind power generator. 
3. Claim for reimbursement. Claims under this section for 
reimbursement of taxes are controlled by this subsection. 
A. 
A claim for reimbursement under this section must be 
fileq by the contractor or subcontractor with the State Tax 
Assessor within 3 years from the date on which the tangible 
personal property was incorporated into real property. The 
reiml;>ursement claim must be submitted on a form prescribed 
by the assessor and must be accompanied by a statement from 
a qualified community wind power generator certifying, under 
penalties 
of 
perjury, 
that 
the 
personal 
property 
with 
r~spect to which the tax was paid by the claimant has been 
placed in use 
directly and primarily by 
the qualified 
community wind power generator. All records pertaining to 
such certifiCation and to the transactions in question must 
be retained for at least 6 years by the contractor or 
subcQntractor, 
by 
the 
qualified 
community 
wind 
power 
generator and by the person, if any, that sold the real 
property in question tQ that business. The 
reimbursement 
claim must be accompanied l;>y such additional information as 
the assessor may require. If a sales or use tax is included 
in the contractor I s Qr subcontractor I s contract price, the 
HOUSE AMENDMENT 
~fo· 
~~. 
HOUSE AMENDMENT ,A" to SENATE AMENDMENT "A" to S. P. 
1379 
477, L.D. 
contractor or subcontractor shall file, at the reguest of 
the qualified conununity wind power generator, 
a claim for 
reimbursement in accordance with this section and pay the 
reimbursement 
to 
the 
qualified 
conununity 
wind 
power 
generator. 
B. If, by agreement between the contractor or subcontractor 
and 
the 
qualified 
conununity 
wind 
power 
generator, 
the 
contractor or subcQntractor assigns its right to claim and 
receive reimbursement, 
the qualified cQnununity wind power 
generator must file a claim for reimbursement in accordance 
with this subsection. Reimbursement may nQt be issued to a 
qualified 
cQnununity 
wind 
power 
generator 
under 
this 
paragraph 
unless 
the 
contractor 
or 
subcontractor 
has 
preyiQusly submitted to the bureau a certificate, signed by 
the contractQr or subcontractor, releasing the contractor's 
or 
§ubcQntractQr's 
claim 
to 
the 
reimbursement. 
The 
certificate must be in a format prescribed by the State Tax 
Assessor. 
4. Limitations. Limitations on reimbursements made pursuant 
to this sectiQn are governed by this subsection. 
A. Reimbursements made by the State Tax Assessor pursuant to 
this section are limited to taxes paid in cQnnection with 
sales Qf tangible personal property that occur within a 
periQd of 5 years from the date the qualified conununity wind 
PQwer generator receiving the property is certified pursuant 
to sectiQn 5219-AA Qr by December 31, 2011, whichever occurs 
first. 
B. Reimbursement pursuant to this section Qf taxes paid in 
cQnnection with 
the sale 
Qf 
tangible personal 
property 
subsequently attached to real property may not be made when 
thQse real prQperty improvements: 
( 1) Are owned by more than one person prior to their 
acquisition 
by 
the qualified 
cQnununity 
wind 
power 
generator 
whose 
certification 
accompanies 
the 
reimbursement claim pursuant to subsection 3; or 
(2) Have been used for a business purpose by a person 
other than the qualified conununity wind power generator 
whose certification accompanies the reimbursement claim 
pursuant tQ subsection 3. 
5. Audit. The State Tax Assessor has the authority to audit 
any claim filed under this section. If the assessor determines 
that the amount Qf the claimed reimbursement is incorrect, the 
assessor shall redetermine the claim and notify the claimant in 
HOUSE AMENDMENT 
~fO· 
~~ 
HOUSE AMENDMENT ·ft· to SENATE AMENDMENT .. A" to S. P . 
477« L . D . 
1379 
writing of the redetermination. If the claimant has 
received 
reimbursement of an amount that the assessor concludes should not 
have been reimbursed, the assessor may issue an assessment for 
that amount within 3 years from the date the reimbursement claim 
was filed or at any time if a fraudulent reimbursement claim was 
filed. The claimant may seek reconsideration, pursuant to section 
151, of th~ redetermination Qr assessment. 
6. P~nt of claims. The State Tax Assessor shall determine 
the benefit for ~ach claimant under this section and certify to 
the 
State 
Controller 
the 
amount 
to 
be 
transferred 
to 
the 
qualified community wind power generator reimbursement reserve 
account established, maintgined and gdministered by the State 
Controller from general Fund undedicated revenue within the sales 
tax cgtegory. The gssessor shall pay the certified amounts to. 
each approved applicant quglifying for the benefit under this 
section within 30 days gfter receipt of a properly completed 
claim. 
Inter~st is nQt a11Qwed Qn any pgyment mgde to a claimant 
pursuant to this sectiQn.· 
Further amend the amendment by striking out all of section 6 
(page 3, lines 11 to 48 in amendment) and inserting in its place 
the following: 
· Sec. 6. 36 MRSA §5219-AA is enacted to read: 
§5219-AA. 
Community wind pover generator credit 
1. 
Definitions. 
As 
used 
in this section, 
unless 
the 
context 
otherwise 
indicates, 
the 
following 
terms 
have 
the 
following meanings. 
A. 
"Commission" means the Public Utilities Commission. 
B. 
"Community 
wind 
power 
generator" 
means 
an 
electricity-generating facility gt anyone site with an 
instantgneous generating nameplate capacity of not more than 
megawatts thgt is powered entirely by wind energy. 
2. 
Credit. 
An entity that is a qualified community wind 
power generator is allowed a credit in the amount of 100~ of the 
tax that wQuld otherwise be due under this Part for each of the 
taxable yegrs that the entity is required to file 
a 
return 
pursuant 
to 
this Part beginning after the entity 
commences 
operation 
as 
a 
community 
wind 
power 
generator. 
The 
credit 
authQrized under this section is limited to 10 consecutive years 
fQ110wing 
commenc~m~nt of operation as a 
community wind power 
gen~rator. 
3. 
Qualification. 
The credit availgble under this section 
is available only 
to 
those 
community 
wind 
power 
generators 
HOUSE AMENDMENT 
~~. 
~~ 
HOUSE AMENDMENT "~,, to SENATE AMENDMENT "A" to S.P. 
1379 
477, L.D. 
qualified as such by the commission prior to January 1, 201lo 
The commission may certify any legal entity as a community wind 
power 
generator 
if 
the 
commission 
determines 
that 
such 
certification would support construction of 
a 
community wind 
power generator in this State by that entity and the entity will 
own title or controlling interest in that generator. 
The entity 
must demonstrate to the commission that the construction of the 
facility would not be likely to occur absent the availability of 
the benefits under this section, section 1760, subsection 89 and 
section 2017. 
The commission may not certify a legal entity as a 
qualified community wind power generator if that entity cOmmenced 
the site permit application process for the project prior to the 
effective date of this subsection. 
4. 
Repeal. 
This 'section is repealed December 31, 2007.' 
Further amend the amendment by striking out all of sections 
to 12. 
Further amend the amendment 
any 
nonconsecutive 
Part 
letter 
consecutively. 
by relettering or renumbering 
or 
section 
number 
to 
read 
SUMMARY 
This amendment accomplishes the following. 
1. 
It delays from October 1, 2005 to October 1, 2006 the 
sales tax benefits provided to qualified community wind power 
generators and delays from December 31, 2010 to December 31, 2011 
the elimination of the sales tax exemption. 
2. 
It establishes a process for reimbursement of certain 
taxes to qualified community wind power generators. 
3. 
It removes those provisions of Senate Amendment "A" that 
require: 
rulemaking 
regarding 
improved 
permitting 
guidance; 
environmental siting guidelines for wind energy projects; Public 
Utilities 
Commission 
assistance 
in 
financing 
wind 
energy 
projects; 
rulemaking 
regarding 
allowing 
credit 
trading; 
examination by the Public Utilities Commission of community wind; 
and 
a 
study of incentives 
to facilitate the 
development of 
community wind power generator projects. 
4. 
It repeals the community wind power generator credit on 
December 31, 2007. 
5. 
It excludes 
a 
community 
wind 
power 
generator 
from 
certification and tax benefits if that entity commenced the site 
HOUSE AMENDMENT 
~fO· 
~. 
HOUSE AMENDMENT ·A" to SENATE AMENDMENT "A" to S.P. 477, L.D. 
1379 
permit application process for the project prior to the effective 
date of this Act. 
6. 
It gives the Public Utilities Commission, and not the 
Commissioner 
of 
Economic 
Community 
Development, 
authority 
to 
certify entities as community wind power generators as long as 
those entities meec c 
riteria. 
SPONSORED BY: 
(Represent 
TOWN: 
South Portland 
FISC-\L :\OTE REQURED 
(See. ~!~~~e~). 
HOUSE AMENDMENT 
Fiscal Detail and Notes 
Approved: 05123/06 frac 
LD 1379 
LR 1948(21) 
An Act To Amend the Maine Wind Energy Act 
Fiscal Note for House Amendment ,~, to Senate Amendment "A" 
Sponsor: Rep. Bliss 
Fiscal Note Required: Yes 
Fiscal Note 
Minor cost increase - Other Special Revenue Funds 
Minor cost decrease - General Fund 
Shifting the responsibility for qualification for a community wind power generator income tax credit from the 
Department of Economic and Community Development to the Public Utilities Commission will shift the additional 
minor costs from the General Fund to Other Special Revenue Funds. 
LR1948(21) - Fiscal Note - Page 1 of 1