An Act to Dedicate the Revenue from the Sales Tax on Electricity to Low-income Ratepayer Assistance
Maine Legislature, Session 131, LD 2143
Committee: Taxation
Sponsors: WARREN
Amends: 36 MRSA §1822

Legislative Document
No. 2143
H.P. 1367
House of Representatives, January 3, 2024
An Act to Dedicate the Revenue from the Sales Tax on Electricity to 
Low-income Ratepayer Assistance
Submitted by the Office of the Public Advocate pursuant to Joint Rule 203.
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative WARREN of Scarborough.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1822 is enacted to read:
§1822.  Use of revenue from tax on electricity
Notwithstanding any provision of law to the contrary, beginning October 1, 2024 and 
every 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 to help low-income homeowners and renters pay for 
electricity costs by providing a credit on the homeowners' and renters' electric bills in an 
amount, as certified by the State Tax Assessor, that is equivalent to 100% of the revenue 
from the tax imposed under this Part on the sale of electricity for the last 6 months of the 
prior fiscal year after the reduction for the transfer to the Local Government Fund as 
described by Title 30‑A, section 5681, subsection 5. The tax amount must be based on 
actual sales for that fiscal year and may not consider any sales exempt pursuant to section 
1760, subsection 9-B or any accruals that may be required by law.
Notwithstanding any provision of law to the contrary, beginning July 1, 2025 and every 
July 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 to help low-income homeowners and renters pay for electricity costs by 
providing a credit on the homeowners' and renters' electric bills in an amount, as certified 
by the State Tax Assessor, that is equivalent to 100% of the revenue from the tax imposed 
under this Part on the sale of electricity for the first 6 months of the prior fiscal year after 
the reduction for the transfer to the Local Government Fund as described by Title 30‑A, 
section 5681, subsection 5. The tax amount must be based on actual sales for that fiscal 
year and may not consider any sales exempt pursuant to section 1760, subsection 9-B or 
any accruals that may be required by law.
SUMMARY
This bill dedicates the revenue from the tax on the sale of electricity to the Low-Income 
Assistance Program administered by the Maine State Housing Authority to help low-
income homeowners and renters pay for electricity costs by providing a credit on the 
homeowners' and renters' electric bills.  The bill does not affect the current exemptions 
from sales tax for certain residential and manufacturing electricity uses.