An Act Regarding Taxation of Energy Storage Facilitie/aJd Equipment
Maine Legislature, Session 130, LD 2030
Committee Amendment CA_A_H1015 (House)
Amends: 36 MRSA §1760

COMMITTEE AMENDMENT "ll" to H.P. 1512, L.D. 2030, "An Act Regarding 
Taxation of Energy Storage Facilitie/aJd Equipment" 
Amend the bill by striking out everything after the enacting clause and inserting the 
following: 
'Sec, 1. 36 MRSA §1760, sub-§112 is enacted to read: 
112. Battery energy storage system. Beginning January 1, 2023 and ending 
December 31. 2025, sale of a battery energy storage system with a capacity of 50 
megawatts or greater that will be located at a single site in the State, as evidenced by the 
applicable interconnection agreement governing the battery energy storage system, and the 
sale of parts and accessories that are integral to such a battery energy storage system. For 
the purposes of this subsection, "energy storage system" means commercial machinery and 
equipment that is capable of absorbing energy. storing the energy for a period of time and 
discharging the energy after it has been stored. 
• 
Sec. 2. Governor's EnergfOffice; energy storage tax incentive report. The 
Governor's Energy Office shall examine the role of existing and potential tax incentives in 
achieving the objectives established in the Maine Revised Statutes, Title 35-A, section 
3145 and shall provide a report on these matters to the joint standing committee of the 
Legislature having jurisdiction over energy, utilities and technology matters by March 15, 
2023. The report must include a review of tax incentives for energy storage available from 
the Federal Government and in other states and must include input from interested 
stakeholders. The report must also be provided to the joint standing committee of the 
0 
Legislature having jurisdiction over taxation matters if recommendations regarding 
taxation policy are included. The joint standing committee of the Legislature having 
jurisdiction over energy, utilities and technology matters is authorized to report out 
legislation related to the report to the First Regular Session of the 131st Legislature. Upon 
written request, the Public Utilities Commission and the Department of Administrative and 
5 
Financial Services, Maine Revenue Services shall provide to the office information and 
assistance requested related to the report.' 
• 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT ")C to H.P. 1512, L.D. 2030 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section 
number to read consecutively. 
SUMMARY 
This amendment removes from the bill the provision relating to the business equipment 
tax exemption, provides an end date of December 31, 2025 to the sales tax exemption for 
battery energy storage systems and clarifies the definition of the exempt equipment. The 
amendment also requires the Governor's Energy Office to rev.iew the role of tax incentives 
in encouraging growth in energy storage capacity in the State and report the results of its 
review to the joint standing committee of the Legislature having jurisdiction over energy, 
utilities and technology matters by March 15, 2023. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Revised: 04/13/22 feae.. 
LD 2030 
LR2676(02) 
An Act Regarding Taxation of Energy Storage Facilities and Equipment 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Fiscal Note for Bill as Amended by Committee Amendment )1' ( H " /0 re;) 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
FY2021-22 
$0 
FY2022-23 
$1,961,750 
Projections 
FY2023-24 
$2,802,500 
Projections 
FY 2024-25 
$840,750 
Other Special Revenue Funds 
$0 
$0 
($1,961,750) 
($103,250) 
($2,802,500) 
($147,500) 
($840,750) 
($44,250) 
Fiscal Detail and Notes 
The bill provides a sales tax exemption for certain energy storage equipment and will reduce General Fund revenue 
and Local Government Fund revenue by $1,961,750 and $103,250, respectively, in fiscal year 2022-23. 
Any additional costs to various departments and agencies from the provisions in this bill are expected to be minor and 
can be absorbed within existing budgeted resources. 
LR2676(02) - Fiscal Note - Page 1 of 1