An Act to Establish the Winter Energy Relief Payment Program to Aid Residents with High Heating Costs and to Finalize the COVID Pandemic Relief Payment Program
Maine Legislature, Session 131, LD 0003
Senate Amendment SA_A_S3 (Senate)

SENATE AMENDMENT " (l_,, to H.P. 5, L.D. 3, "An Act to Establish the Winter 
Energy Relief Payment Program to Aid Residents with High Heating Costs and to Finalize 
the COVID Pandemic Relief Payment Program" 
Amend the bill by striking out the title and substituting the following: 
'An Act to Provide Aid to Residents with High Heating Costs and to Finalize the 
COVID Pandemic Relief Payment Program by Temporarily Suspending the Sales 
Tax' 
Amend the bill in Part A by striking out all of section 3 and inserting the following: 
'Sec. A-3. Appropriations and allocations. The following appropriations and 
allocations are made. 
HOUSING AUTHORITY, MAINE STATE 
Housing Authority- State 0442 
Initiative: Provides one-time funding to supplement the federal Low Income Home Energy 
Assistance Program to help home energy assistance program recipients receive a financial 
benefit similar to last year given high fuel prices. 
OTHER SPECIAL REVENUE 
FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS 
TOTAL 
Housing Authority - State 0442 
2022-23 
$40,000,000 
$40,000,000 
2023-24 
2024-25 
$0 
$0 
$0 
$0 
Initiative: Provides one-time funding for heating assistance for households ineligible for 
home energy assistance program benefits or home energy assistance program households 
that have already exhausted their fuel assistance benefit and Energy Crisis Intervention 
Program amount. Funds will be distributed to community action agencies. Households 
may be eligible for up to $800 in emergency funds to avert an energy crisis. 
OTHER SPECIAL REVENUE 
2022-23 
2023-24 
2024-25 
FUNDS 
SENATE AMENDMENT 
SENATEAMENDMENT"C,"toH.P. 5,L.D. 3 L S-3) 
All Other 
$10,000,000 
OTHER SPECIAL REVENUE FUNDS 
$10,000,000 
TOTAL 
HOUSING AUTHORITY, MAINE 
STATE 
DEPARTMENT TOTALS 
2022-23 
OTHER SPECIAL REVENUE 
$50,000,000 
FUNDS 
DEPARTMENT TOTAL - ALL 
$50,000,000 
FUNDS 
Amend the bill in Part A by striking out all of section 4. 
Amend the bill by striking out all of Pmt B. 
Amend the bill in Part C by striking out all of section 4. 
Amend the bill by inserting after Part F the following: 
'PARTG 
$0 
$0 
2023-24 
$0 
$0 
$0 
$0 
2024-25 
$0 
$0 
Sec, G-1. Suspension of sales and use tax. Notwithstanding the Maine Revised 
Statutes, Title 36, section 1811, subsection 1, paragraph D and section 1861, the sales and 
use tax imposed on the value of all tangible personal property and taxable services is 
suspended from February 1, 2023 until such time as the State Tax Assessor determines that 
the net loss of revenue to the General Fund from the suspension of the sales and use tax 
pursuant to this section has resulted in a loss of $398,000,000. The suspension under this 
section does not apply to the imposition of sales and use tax pursuant to Title 36, section 
1811, subsection 1, paragraph D, subparagraphs (1) to (5). 
Sec. G-2. Resumption of sales and use tax. The State Tax Assessor, at least 2 
weeks prior to the date the State Tax Assessor determines that the net loss ofrevenue to the 
General Fund from the suspension of the sales and use tax pursuant to section 1 has resulted 
in a loss of $398,000,000, shall publicly announce the resumption of the sales and use tax 
suspended pursuant to section 1 and specify the date of the resumption.' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section 
number to read consecutively. 
SUMMARY 
This amendment makes the following changes to the bill: 
1. It removes the transfer from the unappropriated surplus of the General Fund of 
$21,000,000 to the Maine State Housing Authority to provide funds for short-term 
emergency housing and emergency shelters. 
SENATE AMENDMENT 
ROFS 
SENATE AMENDMENT" C" to H.P. 5, L.D. 3 ( ~ -~) 
2. It eliminates Pait B of the bill, which establishes the Winter Energy Relief Payment 
Program and transfers funds on a one-time basis totaling $398,000,000 from the 
unappropriated surplus of the General Fund to provide relief payments of $450 to 
individuals who filed a Maine income tax return as of October 31, 2022 and who had 
income less than: $200,000, if filing as an individual filing a married joint return or a 
surviving spouse permitted to file a joint return; $150,000, if filing as a head of household; 
or $100,000, if filing as a single individual or a married individual filing a separate return. 
3. It removes the transfer authorized in the bill of any available balance in the Winter 
Energy Relief Payment Program to the COVID Pandemic Relief Payment Program Fund 
to complete the $850 pandemic relief payment to each eligible resident of the State as 
authorized in Public Law 2021, chapter 635, Part L. 
4. It suspends the 5.5% sales and use tax imposed on tangible personal prope1ty and 
taxable services from February 1, 2023 until such time as the State Tax Assessor determines 
that the net loss of revenue to the General Fund from the suspension of the sales and use 
tax has resulted in a loss of $398,000,000, the same amount used for the Winter Energy 
Relief Payment Program in the bill. The suspension does not apply to other sales and use 
taxes such as those imposed on prepared food, liquor, cannabis and the short-term rental of 
living quaiters and automobiles. 
SPONSORED BY: £,,,-J tJf_j.~ 
(Senator BRAKEY, E.) 
COUNTY: Androscoggin 
FISCAL NOTE REQUIRED 
(See attached) 
SENATE AMENDMENT 
Approved: 01/03/23 :;t;?.ac:.. 
LD3 
LR 601(07) 
An Act to Establish the Winter Energy Relief Payment Program to Aid Residents with High Heating 
Costs and to Finalize the COVID Pandemic Relief Payment Program 
Fiscal Note for Senate Amendment 'C:' to Original Bill ( ~-~ 
Sponsor: Sen. Brakey of Androscoggin 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
Projections 
FY 2022-23 
FY 2023-24 
FY 2024-25 
FY 2025-26 
FY 2026-27 
Net Cost (Savings) 
General Fund 
($21,000,000) 
$0 
$0 
$0 
$0 
Fund for a Healthy Maine 
$0 
$0 
$0 
$0 
$0 
Appropriations/ Allocations 
General Fund 
$0 
$0 
$0 
$0 
.J>U 
Federal Expenditures Fund 
$0 
$0 
$0 
$0 
$0 
Fund for a Healthy Maine 
$0 
$0. 
$0 
$0 
$0 
Other Special Revenue Funds 
($419,000,000) 
($500) 
$0 
$0 
$0 
Federal Block Grant Fund 
$0 
$0 
$0 
$0 
$0 
Revenue 
General Fund 
($398,000,000) 
$0 
$0 
$0 
$0 
Other Special Revenue Funds 
($20,947,368) 
$0 
$0 
$0 
$0 
Transfers 
General Fund 
$419,000,000 
$0 
$0 
$0 
$0 
Other Special Revenue Funds 
($419,000,000) 
$0 
$0 
$0 
$0 
Fiscal Detail and Notes 
The.amounts above reflect the incremental change from the original bill. 
This amendment eliminates the provision in Part A of the bill that transfers $21.0 million from the unappropriated 
surplus of the General Fund in fiscal year 2022-23 to the Emergency Housing Relief Fund Program within the Maine 
State Housing Authority to support housing and emergency shelters. The allocation of the $21.0 million is also 
removed. 
LR0601(07) - Fiscal Note - Page I of2 
The amendment also eliminates the provision in Part B of the bill that transfers $398,000,000 from the unappropriated 
surplus of the General Fund in fiscal year 2022-23 to the Winter Energy Relief Payment Program and replaces it with a 
suspension of the state sales tax until such time as the State Tax Assessor determines the net General Fund revenue 
loss would be $398.0 million. The allocation of $398,000,000 is also removed and the cost is now reflected as a 
reduction of revenue to the General Fund of $398,000,000 and a reduction to the Local Government Fund of 
$20,947,368 in fiscal year 2022-23. 
LR0601(07) - Fiscal Note - Page 2 of2