An Act To Promote Plug-in Electric Vehicle Sales
Maine Legislature, Session 125, LD 1086
Committee Amendment CA_A_S235 (Senate)
Amends: 36 MRSA §5219-G

COMMITTEE AMENDMENT" A " to S.P. 319, L.D. 1086, Bill, "An Act To 
Promote Plug-in Electric Vehicle Sales" 
Amend the bill by striking out all of section 1 and inserting the following: 
'Sec. 1. 36 MRSA §5219-GG is enacted to read: 
§5219-GG. Plug-in electric vehicle tax credit 
1. Definitions. As used in this section, unless the context otherwise indicates, the 
following terms have the following meanings. 
A. "Qualified plug-in electric vehicle" means a motor vehicle with 4 wheels that is 
primarily propelled by an electric motor that draws electricity from a battery that has 
a capacity of not less than 4 kilowatt hours and is capable of being recharged from an 
external source of electricity. 
2. Credit allowed. A taxpayer is allowed a credit against the tax imposed by this 
Part in an amount equal to the excise tax paid pursuant to chapter IlIon a qualified 
plug-in electric vehicle, not to exceed $1,000. 
3. Qualifications. A taxpayer may claim the credit allowed by this section during a 
tax year in which the taxpayer purchased a qualified plug-in electric vehicle that is: 
A. Manufactured for use on public streets, roads and highways and has not been 
modified from the original manufacturer specifications; 
B. Acquired for use or lease by the taxpayer and not for resale; 
C. Rated at not more than 8,500 pounds unloaded gross vehicle weight; 
D. Capable of reaching a speed of at least 65 miles per hour; and 
E. Acquired on or after January 1, 2011, but before January 1, 2015. 
4. Limitations. The credit under this section may not reduce the tax otherwise due 
under this Part to less than zero. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" }c to S.P. 319, L.D. 1086 
5. Application. This section applies to tax years beginning on or after January 1, 
2011 and does not apply to tax years beginning on or after January 1, 2015.' 
SUMMARY 
This amendment, which is the minority report, changes a date to allow qualified plug-
S 
in electric vehicles purchased on December 31,2014 to qualify for the credit. It removes 
the repeal provision to allow persons qualifying for the credit in 2014 to claim the credit 
when they file their taxes in 2015. 
FISCAL NOTE REQlJlRED 
(See attached) 
COMMITTEE AMENDMENT 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Approved: 05/31/11 frac:.. 
LD 1086 
LR 1538(02) 
An Act To Promote Plug-in Electric Vehicle Sales 
Fiscal Note for Bill as Amended by Committee Amendment "A" S· 2.35 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2011-12 
FY 2012-13 
$55,100 
$361,000 
Projections 
FY 2013-14 
$551,000 
Projections 
FY 2014-15 
$646,000 
Other Special Revenue Funds 
($55,100) 
($2,900) 
($361,000) 
($19,000) 
($551,000) 
($29,000) 
($646,000) 
($34,000) 
Fiscal Detail and Notes 
Providing an income tax credit for the purchase of qualified plug-in electric vehicles equal to the excise tax paid on 
such vehicles up to a maximum of $1 ,000 will reduce General Fund revenue and reduce revenue sharing starting in 
fiscal year 2011-12. 
LR1538(02) - Fiscal Note - Page I of I