An Act To Fund Energy Efficiency Programs through a Fee on the Sale of Unregulated Heating Fuels
Maine Legislature, Session 129, LD 1231
Committee Amendment CA_A_H607 (House)
Amends: 35-A MRSA §10119, 36 MRSA §1760

COMMITTEE AMENDMENT" A" to H.P. 892, L.D. 1231, Bill, "An Act To Fund 
Energy Efficiency Programs through a Fee on the Sale of Unregulated Heating Fuels" 
Amend the bill by striking out everything after the enacting clause and inserting the 
following: 
'Sec. 1. 35-A MRSA §10119, sub-§1, 1A, as enacted by PL 2009, c. 372, Pt. B, 
§3, is amended to read: 
A. Any funds collected from an assessment on heating fuels, including the heating 
fuel fee imposed under Title 36, chapter 723; 
Sec. 2. 36 MRSA §1760, sub-§9, as amended by PL 2015, c. 300, Pt. A, §14, is 
further amended to read: 
9. Coal, oil and wood. Coal, oil, wood and all other fuels, except gas and electricity 
and except as provided in section 4951, when bought for cooking and heating in buildings 
designed and used for both human habitation and sleeping. The sale of kerosene or home 
heating oil that is prepackaged or dispensed from a tank for retail sale in a container with 
a capacity of 5 gallons or less, or the sale of any amount of wood pellets or any 100% 
compressed wood product intended for use in a wood stove or fireplace, or of any amount 
of firewood, is presumed to meet the requirements of this subsection when the product is 
received by the purchaser at the retail location. 
Sec. 3. 36 MRSA c. 723 is enacted to read: 
§4951. Imposition off ee 
CHAPTER 723 
HEATING FUEL FEE 
Notwithstanding anv provision of law to the contrary, a fee is imposed on the 
wholesale sale in the State of heating oil. propane, coal and kerosene in the amount of 1 % 
of the wholesale sale price. 
COMMITTEE AMENDMENT 
~~ 
~\j'\', 
COMMITTEE AMENDMENT ·:A, "to H.P. 892, L.D. 1231 
§4952. Administration 
The fee imposed by this chapter is administered as provided in chapter 7 and Part 3. 
with the fee imposed pursuant to this chapter to be considered as imposed under Part 3. 
The revenue derived from the fee imposed by this chapter must be allocated as 
follows: 
1. Low-income home energy assistance. Twenty percent to the Maine State 
Housing Authority to assist eligible low-income households with heating costs under the 
fuel assistance program administered by the authority pursuant to Title 30-A. section 
4991:and 
2. Heating fuels efficiency and weatherization. Eighty percent to the Efficiency 
Maine Trust for deposit in the Heating Fuels Efficiency and Weatherization Fund 
established in Title 35-A. section 10119. The administrative costs as certified by the 
bureau of the fee must be reimbursed from the Heating Fuels Efficiency and 
Weatherization Fund. 
§4953. Effective date 
This chapter takes effect July 1, 2020. 
Sec. 4. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides one-time funding for computer programming to update the sales tax 
return. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
2019-20 
$26,000 
$26,000 
2019-20 
$26,000 
$26,000 
2020-21 
$0 
$0 
2020-21 
$0 
$0 
HOUSING AUTHORITY, MAINE STATE 
Low-income Home Energy Assistance - MSHA 0708 
Initiative: Allocates ongoing funds to assist low-income households with heating costs. 
COMMITTEE AMENDMENT 
'5i$ 
~ 
COMMITTEE AMENDMENT 'I) "to H.P. 892, L.D. 1231 
OTHER SPECIAL REVENUE FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
HOUSING AUTHORITY, MAINE STATE 
DEPARTMENT TOTALS 
OTHER SPECIAL REVENUE FUNDS 
DEPARTMENT TOTAL-ALL FUNDS 
SECTION TOTALS 
GENERAL FUND 
OTHER SPECIAL REVENUE FUNDS 
SECTION TOTAL - ALL FUNDS 
SUMMARY 
The amendment makes the following changes to the bill. It: 
2019-20 
$0 
$0 
2019-20 
$0 
$0 
2019-20 
$26,000 
$0 
$26,000 
2020-21 
$1,680,000 
$1,680,000 
2020-21 
$1,680,000 
$1,680,000 
2020-21 
$0 
$1,680,000 
$1,680,000 
1. Adds language to clarify that the fee imposed by the bill is an exception to the tax 
exemption for heating fuels provided under the State sales and use tax law; 
2. Removes dyed diesel fuel from the list of fuels subject to the fee; 
3. Removes language that would have required a wholesaler to know the fuel at 
wholesale sale is intended for residential or commercial heating purposes; and 
4. Requires 20% of the revenue from the fee to go to the Maine State Housing 
Authority to assist eligible low-income households with heating costs under the fuel 
assistance program administered by the authority and 80% to go to the Efficiency Maine 
Trust for the Heating Fuel Efficiency and Weatherization Fund. In the bill 100% of the 
revenue is dedicated to the Efficiency Maine Trust. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 06/14/19 feae 
LD 1231 
LR 1675(02) 
An Act To Fund Energy Efficiency Programs through a Fee on the Sale of Unregulated Heating Fuels 
Fiscal Note for Bill as Amended by Committee Amendment .;J( /1-btJ 7) 
Committee: Energy, Utilities and Technology 
Fiscal Note Required: Yes 
Fiscal Note 
FY2019-20 
FY2020-21 
Projections 
FY 2021-22 
Projections 
FY2022-23 
Net Cost (Savings) 
General Fund 
$26,000 
$0 
$0 
$0 
Appropriations/ Allocations 
General Fund 
Other Special Revenue Funds 
$26,000 
$0 
$0 
$1,680,000 
$0 
$1,730,400 
$0 
$1,782,312 
Revenue 
Other Special Revenue Funds 
$0 
$8,400,000 
$8,652,000 
$8,911,560 
Fiscal Detail and Notes 
This bill imposes a fee of 1 % on the wholesale sale price of heating oil, propane, coal and kerosene that is intended 
for residential or commercial heating purposes. The bill requires that 80% of the revenue raised be credited to the 
Heating Fuels Efficiency and Weatherization Fund (HFEWF) administered by the Efficiency Maine Trust (EMT) for 
reducing heating fuel consumption and providing energy efficiency and weatherization products and services to 
consumers and 20% be credited to the Maine State Housing Authority (MSHA) to assist low-income households with 
heating costs. 
The fee will generate revenue of $8,400,000 in fiscal year 2020-21 with $6,720,000 credited to the HFEWF and 
$1,680,000 credited to the MSHA. The bill includes an Other Special Revenue Funds allocation of $1,680,000 in 
fiscal year 2020-21 to the Low-income Home Energy Assistance - MSHA program to allow expenditure of the 
revenue anticipated to be received from the heating fuel fee. The bill also includes a one-time General Fund 
appropriation of $26,000 in fiscal year 2019-20 to the Department of Administrative and Financial Services for 
computer programming to update the sales tax return. 
LR1675(02) - Fiscal Note - Page 1 of 1