An Act To Provide Solar Energy Tax Credits to Maine Homeowners
Maine Legislature, Session 126, LD 0693
Committee: Taxation
Sponsors: KUSIAK
Amends: 36 MRSA §5219-I

Legislative Document 
No. 693 
H.P. 485 
House of Representatives, February 26, 2013 
An Act To Provide Solar Energy Tax Credits to Maine Homeowners 
Reference to the Committee on Taxation suggested and ordered printed. 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative KUSIAK of Fairfield. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §5219-II is enacted to read: 
§5219-II.  Solar energy system credit 
1.  Definitions.   As used in this section, unless the context otherwise indicates, the 
following terms 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 Efficiency Maine Trust pursuant to Title 35-A, section 10104, 
subsection 7 to install solar thermal systems. 
C.  "Solar photovoltaic system" means a solar energy device with a peak generating 
capacity of 100 kilowatts or less used for generating electricity for use in a residence 
or place of business. 
D.  "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 thermal system types include forced circulation, integral collector storage, 
thermosiphon and self-pumping systems. 
2.  Solar energy tax credit.  An owner or tenant of residential or commercial 
property located in the State is entitled to a credit against the tax otherwise due under this 
Part for a qualified solar energy system that is installed in accordance with this section on 
or after January 1, 2013 that will be connected to the electrical grid.  An installation must 
be certified by the Efficiency Maine Trust, established by Title 35-A, section 10103, as 
meeting the requirements of this section. The credit applicable to residential property is 
$1,000.  The credit applicable to commercial property is $2,000. 
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. 
B.  To qualify for a credit, a solar thermal system designed to heat water must be 
installed by a qualified solar thermal water system installer and, if the solar thermal 
system is designed to heat potable water, it must be installed by a qualified solar 
thermal water system installer who holds a current license as a master plumber or by 
a qualified solar thermal water system installer working in conjunction with a master 
plumber. 
In the case of a newly constructed residence, the credit may be claimed by the original 
owner or occupant. 
3.  Limitations.  No more than one solar energy tax credit may be claimed for each 
installation certified according to subsection 2.  The credit may not reduce the tax 
otherwise due under this Part to less than zero. 
Sec. 2.  Certification; rules.  The Efficiency Maine Trust shall certify installations 
of solar photovoltaic and solar thermal systems eligible for a solar energy tax credit 
pursuant to the Maine Revised Statutes, Title 36, section 5219-II and may adopt rules 
necessary to implement the provisions of this section.  Rules adopted under this section 
are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A. 
SUMMARY 
This bill provides an income tax credit for installations of qualifying solar energy 
systems.  The credits are $1,000 for installations of qualifying solar energy systems on 
residential property and $2,000 for installations of qualifying solar energy systems on 
commercial property.  Installation must be certified by the Efficiency Maine Trust.