An Act To Create an Income Tax Credit for Certain Renewable Energy Systems
Maine Legislature, Session 124, LD 1082
Committee: Taxation
Sponsors: WAGNER
Amends: 36 MRSA §5219-D

Legislative Document 
No. 1082 
H.P.749 
House of Representatives, March 17, 2009 
An Act To Create an Income Tax Credit for Certain Renewable 
Energy Systems 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative WAGNER of Lyman. 
Printeu un rccyclcu p<lper 
, '7Y/!v~ 1n· 7J1tU~{ 
MILLICENT M. MacFARLAND 
Clerk 
B~ it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §5219-DD is enacted to read: 
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§5219-DD. Solar and wind energy system credit 
A 
1. Definitions. As used in this section, unless the context otherwise indicates, the 
following temlS have the following meanings.· 
A. 
"Qualified solar energy system" means a solar photovoltaic system or a solar 
thermal system. 
B. "Qualified solar thermal water system installer" means a person who has been 
certified by the Public Utilities Commission to install solar thennal systems designed 
to heat water and who holds a current license from the State as a master plumber, as a 
master oil burner technician or as a propane and natural gas technician or has been 
certified as a type II, type III or universal heating, ventilation and air conditioning 
refrigeration technician through a certification program approved by the United 
States Environmental Protection Agency. 
C. 
"Qualified wind energy system" means any device, such as a wind charger, 
windmill or wind turbine and associated facilities, with a peak generating capacity of 
kilowatts or less that converts wind energy to electrical energy for use primarily 
in a residence, public facility or place of business that is located in an area with 
demonstrated wind power potential. 
. 
D. "Solar photovoltaic system" means a solar energy device with a peak generating 
capacity of 100 kilowatts or less used for gerierating electricity for use in a residence 
or place of business. 
E. "Solar thermal system" means a configuration of solar collectors and a pump, heat 
exchanger and storage tank or fans designed to heat water or air for the purpose of 
space heating, domestic water heating or both space and domestic water heating .. 
Solar themlal system types include forced circulation, integral collector storage, 
thermo syphon and self-pumping systems. 
2. 
Solar and wind energy tax credit. 
An owner or tenant of residential or 
commercial property located in the State is entitled to a credit against the tax othelwise 
due under this Part for a qualified solar energy system that is installed in accordance with 
this subsection after October 1, 2009 that will be connected to the electrical grid or a 
qualified wind energy system that is· installed in accordance with this subsection after 
October 1, 2009 that will be connected to the electrical grid. An installation must be 
certified by the Public Utilities Commission as meeting the requirements of tills section. 
The credit applicable to residential property is $1,000. 
The credit applicable to 
commercial property is $2,000.· No more than one credit may be claimed for each 
installation. 
A. To qualify for a credit, a solar photovoltaic system must be installed by a master· 
electrician who has been certified by a North American board of certified energy 
practitioners or by a master electrician working in conjunction with a person who has 
been certified by a North American board of certified energy practitioners. 
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B. To qualify for a credit. a solar them1al system designed to heat water must be 
installed bv a qualified solar them1al water system installer and, if the solar them1al 
system is designed to heat potable water, it must be installed by a qualified' solar 
them1al water system installer who holds a CUITent license as a master plumber or by 
a qualified solar them1al water system installer working in conjunction with a master 
plumber. 
C. To qualify for a credit, the electrical components of a qualified wind energy 
system must be installed by a master electrician or by a factory trained and approved 
dealer for the qualified wind energy system working under. the supervision of a 
master electrician. 
In the case of a newly constructed residence, the credit may be claim'ed by the original 
owner or occupant. 
3. Energy audit requirement; solar photovoItaic system. Togualify for a credit 
for installation of a solar photovoltaic system under this section, an 'owner or tenant of 
residential or commercial property located in the State must demonstrate to the 
satisfaction of the Public Utilities Corrimission that an energy audit, as defined by the 
commission by rule, has been completed. 
4. Limitation. A credit under this section may not be claimed for an installation for 
which a rebate is received under Title 35-A, section 3211-C. 
5. Certification; rules. The Public Utilities Commission shall certify installations 
eligible for a credit under this section and may adopt rules necessary to implement the 
provisions of this section. Rules adopted under this subsection are routine technical rules 
as defined in Title 5, chapter 375, subchapter 2-A, 
SUMMARY 
This bill provides an iTlCome tax credit for installations of qualifying wind and solar 
energy systems. Installation must be certified by the Public Utilities Commission. 
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