An Act to Dedicate the Revenue from the Sales Tax on Electricity to Low-income Ratepayer Assistance
Maine Legislature, Session 131, LD 2143
Committee Amendment CA_A_H866 (House)
Amends: 36 MRSA §1760

COMMITTEE AMENDMENT "4" to H.P. 1367, L.D. 2143, "An Act to Dedicate 
the Revenue from the Sales Tax on Electricity to Low-income Ratepayer Assistance" 
Amend the bill by striking out the title and substituting the following: 
'An Act to Exempt from Sales Tax the Sale and Delivery of All Residential Electricity' 
Amend the bill by striking out everything after the enacting clause and insetting the 
following: 
'Sec. 1. 36 MRSA §1760, sub-§9-B, as amended by PL 2021, c. 713, §§ 1 to 3 and 
affected by §4, is fmther amended to read: 
9-B. Residential electricity. Sale and delive1y ofresidential electricity as follows: 
A. The Until January 1, 2025, the first 750 kilowatt hours of residential electricity per 
month; 
B. Off peak Until Janua1y 1, 2025, off-peak residential electricity used for space 
heating or water heating by means of an electric thermal storage device. For the 
purpose of this paragraph, "off-peak residential electricity" means the off-peak delivery 
of residential electricity pursuant to tariffs on file with the Public Utilities Commission 
and the electricity supplied; aoo 
C. Residential Until Janua1y 1, 2025, residential electricity consumed by eligible 
customers enrolled in a low-income assistance program implemented pursuant to Title 
35-A, section 3214, subsection 2 or an arrearage management program implemented 
pursuant to Title 35-A, section 3214, subsection 2-A7: and 
D. Beginning January 1, 2025. the sale and delivety of all residential electricity, 
For the purpose of this subsection, "residential electricity'' means electricity furnished to 
buildings designed and used for both human habitation and sleeping, with the exception of 
hotels. When residential electricity is furnished through one meter to more than one 
residential unit and when the transmission and distribution utility applies its tariff on a per 
unit basis, the fumishing of electricity is considered a separate sale for each unit to which 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A" to H.P. 1367, L.D. 2143 
the tariff applies. For the purpose of this subsection, "delivery" means transmission and 
distribution.' 
Amend the bill by relettering or renumbering any nonconsecutive Patt letter or section 
number to read consecutively. 
S 
SUMMARY 
This amendment replaces the bill, changes the title and expands the sales tax exemption 
for the sale and delive1y of residential electricity to cover all sales of residential electricity 
beginning January 1, 2025. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/15/24 f?/ac. 
LD 2143 
LR 2894(03) 
An Act to Dedicate the Revenue from the Sales Tax on Electricity to Low-income Ratepayer 
Assistance 
Fiscal Note for Bill as Amended by Committee Amendment •;4 { H-f {p /p) 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2023-24 
FY 2024-25 
Projections 
FY 2025-26 
Projections 
FY 2026-27 
$0 
$0 
$0 
$5,928,000 
$14,118,000 
$14,799,000 
($5,928,000) 
($14,118,000) 
($14,799,000) 
($257,000) 
($740,000) 
($776,000) 
Expanding the current sales tax exemption for residential electricity to exempt the sale and delivery of all residential 
electricity beginning January 1, 2025 will reduce revenue to the General Fund by $5,928,000 in fiscal year 2024-25 
and reduce revenue to the Local Government Fund by $257,000 in fiscal year 2024-25. In the next two fiscal years, 
General Fund revenue will decrease by approximately $14.5 million per year on average and Local Government 
Fund revenue will decrase by approximately $760,000 per year on average. 
LR2894(03) - Fiscal Note - Page 1 of 1