An Act To Create an Energy Conservation Measures Tax Credit , Reference to the Committee on Taxation suggested and ordered printed.
Maine Legislature, Session 124, LD 1385
Committee: Taxation
Sponsors: BARTLETT, HOBBINS, PERRY
Amends: 36 MRSA §5219-D

Legislative Document 
No. 1385 
S.P.501 
In Senate, April 2, 2009 
An Act To Create an Energy Conservation Measures Tax Credit 
, Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Senator BARTLETT of Cumberland. ' 
9tg{J~ 
JOY J. O'BRIEN 
Secretary of the Senate 
Cosponsored by Senators: HOBBINS of York, PERRY of Penobscot. 
Priiltl:tl on rccydl!t.l paper 
Be it enacted by the :Peop]e of the State of Maine as fol1ows: 
Sec. 1. 36 MRSA §5219-DD is enacted to read: 
§5219-DD. Residence energy conservation measures credit 
1. Definitions. As used in this section, unless the context otherwise indicates, the 
following terms have the following meanings. 
A. 
"Energy conservation measure". means an installation or modification of an 
installation in, or a remodeling of, an existing residence in order to reduce energy 
consumption and operating costs, including, but not limited to: 
(1) 
Installation or modification· of insulation in the residence structure and 
0 
systems within the residence; 
(2) 
Installation or modification of storm windows and doors, multiglazed 
windows and doors and heat-absorbing or heat-reflective glazed and coated 
window and door systems; installation of additional glazing; reductions in glass 
area; and other window and door system modifications that reduce energy 
consumption and operating costs; 
(3) Installation or modification of automatic energy control systems; 
(4) 
Replacement or modification ·of heating, ventilating or air conditioning 
systems; 
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(5) Application of caulking and weather stripping;· and 
(6) 
Replacement or modification of lighting fixtures to increase the energy 
efficiency of the lighting system without increasing the overall illumination of a 
residence unless the increase in illumination is necessary. to conform to the 
applicable state or local building code for the proposed lighting system. 
B. "Energy conservation measures costs" means the amount of money actually paid 
out of pocket by an individual to purchase and install eriergy conservation measures-
for that individual's residence. 
C. "Qualifying individual" means an individual who occupies a residence in this 
State during the entire year for which a credit under this section is claimed and who 
incurs energy conservation measures costs for that individual's residence. Regardless 
of how many names of individuals appear on the property deed or lease, the person 
who meets the qualifications described in this section and proves sole responsibility 
for the payment of the energy conservation measures costs of the residence on the 
subject property is the qualified individual with respect to that property. 
A lessee whose energy conservation measures costs are included in the rent is not a 
qualifying individual for purposes of this section. 
D. "Residence" means the dwelling owned or rented by an individual or held in a 
revocable living trust for the benefit of the individual and occupied by the individual 
and the individual's dependents as a home and may consist of a part of a 
multidwelling or multipurpose building. 
Page I - 124LROl13(OI)-1 
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2. Credit allowed. For income tax years beginning on or after January 1, 2009, but 
before January 1,2011, a qualifying individual is aJlowed a credit against the tax imposed 
by this Part of an amount not to exceed $250 per tax year for the energy conservation 
. measures costs for that individual's residence. 
If 2 or more individuals meet the 
qualifications in this subsection and share the payment of the energy conservation 
measures costs or the responsibility for the payment of the energy conservation measures 
costs, each qualifying individual may apply on the basis of the energy conservation 
measures costs paid for that residence that reflect the ownership percentage of the 
individual, except that in no case may the total credit exceed $250 per residence. 
3. Limitation; carry-over. The credit allowed under subsection 2 may not reduce 
" the tax otherwise due under this Part below zero and the credit may not exceed $250 or 
the actual energy conservation measures costs, whichever is less. Any unused portion of . 
the credit may be carried over to the following year or years until exhausted. 
Sec. 2. Application. TIlls Act applies to tax years beginning on or after January 1, 
2009. 
SUMMARY 
TIlls bill provides a tax credit of up to $250 annually, for tax years beginning on or 
after January 1, 2009 but before January 1, 2011, to a person: who pays out-of-pocket 
costs to purchase and install energy conservation measures for a residence occupied by 
that person, such as insulation and caulking, energy-conserving windows and doors and 
automatic energy control systems.