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_B_H867 (House)
Amends: 36 MRSA §1822

COMMITTEE AMENDMENT "B" 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 Dedicate the Revenue from the Sales Tax on Residential Electricity to Low-
income Ratepayer Assistance' 
Amend the bill by striking out everything after the enacting clause and insetting the 
following: 
'Sec. 1. 36 MRSA §1822 is enacted to read: 
§1822. Use of revenue from tax on residential electricity 
Notwithstanding any provision of law to the contrary, beginning October 1, 2025 and 
eve1y October 1st thereafter, the State Controller shall transfer to the Maine State Housing 
Authority. Low-income Home Energy Assistance - MSHA. Other Special Revenue Funds 
account for the Low-Income Assistance Program and statewide plan administered by the 
Maine State Housing Authority needed to help low-income homeowners and renters pay 
for electricity costs by providing a credit on the homeowners' and renters' electricity bills 
an amount. as ce1tified by the assessor. that is equivalent to 100% of the revenue from the 
tax imposed under this Patt on the sales and delive1y of residential electricity for the prior 
fiscal yea1· after the reduction for the transfer to the Local Government Fund as described 
by Title 30-A. section 5681, subsection 5. The amount ce1tified by the assessor pursuant to 
this section must be based on actual sales and delive1y of residential electricity for that 
fiscal year and may not consider any sales and delive1y of residential electricity exempt 
pursuant to section 1760, subsection 9-B or any accruals that may be required by law. As 
used in this section, 
11delive1y
and "residential electricity" have the same meanings as in 
section 1760. subsection 9-B. 
The assessor may require each transmission and distribution utility. as defined in Title 
5-A. section 102, subsection 20-B, that sells and delivers electricity to repo1t to the bureau 
the amount of sales tax collected on sales and delivery of residential electricity. 
Page I - 131LR2894(02) 
COMMITTEE AMENDMENT 
¢··· 1 
COMMITTEE AMENDMENT 'B "to H.P. 1367, L.D. 2143 
Sec. 2. 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 to implement changes to sales tax returns, audit 
papers and revenue accounting for the transfer of tax revenue from sales and delivery of 
residential electricity to Maine State Housing Authority's Low-income Home Energy 
Assistance Program. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2023-24 
$0 
$0 
2024-25 
$52,840 
$52,840 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section 
number to read consecutively. 
SUMMARY 
This amendment replaces the bill and clarifies that the transfer of sales tax related to 
certain electricity covers sales tax attributable to the sales and delive1y of residential 
electricity. The amendment changes the time period for the transfer of revenue from the 
sales tax on sales and delivery of residential electricity from 6 months to 12 months. The 
amendment authorizes the State Tax Assessor to require each transmission and distribution 
utility that sells and delivers electricity to rep01t to the Department of Administrative and 
Financial Services, Bureau of Revenue Services the amount of sales tax collected on sales 
and delive1y of residential electricity. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/15/24 feae!. 
LD 2143 
LR 2894(02) 
An Act to Dedicate the Revenue from the Sales Tax on Electricity to Low-income Ratepayer Assistance 
Fiscal Note for Bill as Amended by Committee Amendment$• ( J,/ ~J>b 7 \ 
Committee: Taxation 
) 
Net Cost (Savings) 
General Fund 
Approp~iations/Allocations 
General Fund 
Other Special Revenue Funds 
Transfers 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2023-24 
$0 
$0 
$0 
$0 
$0 
FY 2024-25 
$52,840 
$52,840 
$0 
$0 
$0 
Projections 
FY 2025-26 
$13,458,000 
$0 
$13,458,000 
($13,458,000) 
$13,458,000 
Projections 
FY 2026-27 
$14,115,000 
$0 
$14,115,000 
($14,115,000) 
$14,115,000 
Requiring revenue received by the State from the sales tax on sales and delivery of electricity be transferred to the 
Low-income Home Energy Assistance Program within the Maine State Housing Authority beginning on October 1, 
2025 will reduce General Fund revenue by $13,458,000 in fiscal year 2025-26 and $14,115,000 in fiscal year 2026-27 
and increase revenue to the Low-income Home Energy Assistance Program by the same amounts. The program will 
require Other Special Revenue Funds allocations of $13,458,000 and $14,115,000 in fiscal years 2025-26 and 2026-
27, respectively, to authorize the expenditure of these funds to provide a credit on eligible homeowners' and renters' 
electricity bills: 
The bill includes a one-time General Fund appropriation to the Department of Administrative and Financial Services, 
Bureau of Revenue Services of $52,840 in fiscal year 2024-25 to implement changes to sales tax returns, audit papers 
and revenue accounting for the transfer of sales tax revenue to the Low-Income Home Energy Assistance Program. 
LR2894(02) - Fiscal Note - Page 1 of 1