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_S2 (Senate)

SENATE AMENDMENT" £3 "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 Establish the Winter Energy Relief Fuel Voucher Program to Aid 
Residents with High Heating Costs and to Finalize the COVID Pandemic Relief 
Payment Program' 
Amend the bill by striking out all of Part B and inserting the following: 
'PARTB 
Sec. B-1. Winter Energy Relief Fuel Voucher Program Fund Other Special 
Revenue Funds account established. The State Controller shall establish within the 
Department of Administrative and Financial Services the nonlapsing Winter Energy Relief 
Fuel Voucher Program Fund Other Special Revenue Funds account, which is funded 
through a transfer from the available balance of the unappropriated surplus of the General 
Fund pursuant to section 2. 
Sec. B-2. Transfer from General Fund unappropriated surplus; Winter 
Energy Relief Fuel Voucher Program Fund. Notwithstanding any provision of law 
to the contrary, on or before December 31, 2022, the State Controller shall transfer 
$398,000,000 from the unappropriated surplus of the General Fund to the Department of 
Administrative and Financial Services, Winter Energy Relief Fuel Voucher Program Fund 
Other Special Revenue Funds account for the purpose of providing payments to help 
eligible households of the State pay for high winter energy costs and recover from the 
economic effects of the pandemic related to coronavirus disease 2019, referred to in this 
Part as "the COVID-19 pandemic." At the close of fiscal year 2023-24, amounts remaining 
in the Winter Energy Relief Fuel Voucher Program Fund Other Special Revenue Funds 
account must be transferred to the unappropriated surplus of the General Fund. 
Sec. B-3. Winter Energy Relief Fuel Voucher Program established. Because 
the State has determined that residents of the State face high winter energy costs and the 
effects of the ongoing COVID-19 pandemic and this warrants assistance from the State, 
7 
the Winter Energy Relief Fuel Voucher Program is established within the Department of 
SENATE AMENDMENT 
ROFS 1 
SENATEAMENDMENT"0" to H.P. 5, L.D. 3 ( ~-2..) 
Administrative and Financial Services to promote the general welfare by providing a fuel 
voucher to eligible Maine households to offset some of the expenses that have been 
incurred, and will be incurred in the winter months of 2022-2023, by those households as 
a result of high winter energy costs and the COVID-19 pandemic, including, without 
limitation, personal, family and living expenses. 
1. Definitions. As used in this section, unless the context otherwise indicates, the 
following terms have the following meanings. 
A. "Assessor" means the State Tax Assessor. 
B. "Eligible household" means a household in which resides an individual and that 
individual's spouse and members of the household for whom the individual is entitled 
to claim an exemption as dependents, if any, for the tax year. 
C. "Fuel voucher" means a fuel voucher in the amount of $450. 
D. "Fund" means the Winter Energy Relief Fuel Voucher Program Fund Other Special 
Revenue Funds account established by the State Controller pursuant to section 1. 
E. "Individual" means an individual who filed, by October 31, 2022, a Maine income 
tax return as a full-year resident of the State for the tax year and who may not be 
claimed as a dependent on another taxpayer's return for the tax year. 
F. "Tax year" means a tax year beginning on or after January 1, 2021 but not later than 
December 31, 2021. 
Any other terms used in this section have the same meanings as when used in a comparable 
context in the Maine Revised Statutes, Title 36, Part 8 relating to Maine income taxes, 
unless different meanings are clearly required. 
2. Winter energy relief fuel voucher payment. The assessor shall provide fuel 
vouchers in accordance with this subsection. 
A. The assessor shall identify each eligible household. 
B. Beginning as soon as administratively feasible but not later than March 15, 2023, 
the assessor shall provide a fuel voucher to each eligible household. Funds for the fuel 
vouchers must come from the fund and, notwithstanding any law to the contrary, are 
not subject to setoffto debts owed to agencies of the State. 
C. An individual in an eligible household who has not received a fuel voucher under 
paragraph B may provide documentation to the assessor by June 30, 2023 showing that 
the household is an eligible household. The assessor shall review the documentation, 
determine if the household is an eligible household and notify the individual of any 
adverse determination. This determination is final agency action not reviewable 
pursuant to the Maine Revised Statutes, Title 36, section 151. 
D. By September 30, 2023, the assessor shall provide a fuel voucher to each household 
determined eligible pursuant to paragraph C. Funds for the fuel vouchers must come 
from the fund and, notwithstanding any law to the contrary, are not subject to setoff to 
debts owed to agencies of the State. 
Sec. B-4. State income tax subtraction modification. For tax years beginning 
on or after January 1, 2023 but not later than December 31, 2023, in determining the taxable 
income of an individual, within the meaning of the Maine Revised Statutes, Title 36, 
section 5122, federal adjusted gross income must be reduced by an amount equal to the 
SENATE AMENDMENT 
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SENATE AMENDMENT "'B" to H.P. 5, L.D. 3 ( 5 • Z-) 
fuel voucher received by the taxpayer pursuant to this Part, to the extent the voucher is 
included in federal adjusted gross income for the taxable year. 
Sec. B-5. Designation as unclaimed property. For purposes of the Winter 
Energy Relief Fuel Voucher Program, fuel vouchers that remain undeposited on March 31, 
2024 are to be treated as unclaimed property, not subject to the notice and receipt provisions 
established in the Maine Revised Statutes, Title 33, section 2101 and the one-year 
dormancy period specified in Title 33, section 2061, as applied to such vouchers. The 
Treasurer of State shall use unclaimed property systems and networks to find the proper 
recipients of such vouchers as quickly as possible. 
Sec. B-6. Transfer between Winter Energy Relief Fuel Voucher Program 
Fund Other Special Revenue Funds account and COVID Pandemic Relief 
Payment Program Fund Other Special Revenue Funds account. Notwithstanding 
any provision of law to the contrary, on or before June 30, 2024, the State Controller may 
transfer the available balance within the Department of Administrative and Financial 
Services, COVID Pandemic Relief Payment Program Fund Other Special Revenue Funds 
account to the Department of Administrative and Financial Services, Winter Energy Relief 
Fuel Voucher Program Fund Other Special Revenue Funds account. Amounts transferred 
may be expended based on allotment established by financial order recommended by the 
State Budget Officer and approved by the Governor. 
Sec. B-7. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Winter Energy Relief Fuel Voucher Program N962 
Initiative: Provides one-time allocation to the new Winter Energy Relief Fuel Voucher 
Program to provide a $450 fuel voucher to each eligible household and to cover the costs 
of administration, programming, mailing, public outreach and taxpayer assistance. 
OTHER SPECIAL REVENUE 
2022-23 
FUNDS 
All Other 
$398,000,000 
OTHER SPECIAL REVENUE FUNDS 
$398,000,000 
TOTAL 
2023-24 
2024-25 
$500 
$0 
$500 
$0 
Amend the bill in Part C by striking out all of section 4 and inserting the following: 
'Sec. C-4. Transfer between COVID Pandemic Relief Payment Program 
Fund Other Special Revenue Funds account and Winter Energy Relief Fuel 
Voucher 
Program 
Fund 
Other 
Special 
Revenue 
Funds 
account. 
Notwithstanding any provision oflaw to the contrary, on or before June 30, 2024, the State 
Controller may transfer the available balance within the Department of Administrative and 
Financial Services, Winter Energy Relief Fuel Voucher Program Fund Other Special 
Revenue Funds account to the Department of Administrative and Financial Services, 
COVID Pandemic Relief Payment Program Fund Other Special Revenue Funds account. 
SENATE AMENDMENT 
ROFS 
SENATE AMENDMENT '"3" to H.P. 5, L.D. 3 ( ".'::I- 2-J 
Amounts transferred may be expended based on allotment established by fmancial order 
recommended by the State Budget Officer and approved by the Governor.' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section 
number to read consecutively. 
SUMMARY 
This amendment changes the Winter Energy Relief Payment Program established in 
Part B in the following ways. 
1. It changes the name of the program and fund to the Winter Energy Relief Fuel 
Voucher Program and Winter Energy Relief Fuel Voucher Program Fund, respectively. 
2. It provides for one payment per eligible household, which is a household in which 
a resident of that household has filed a Maine income tax return as a full-year resident and 
includes the spouse of that individual and any persons who may be claimed as dependents 
by that individual. 
3. It removes the income limitation. 
4. It requires the State Tax Assessor to provide $450 fuel vouchers to eligible 
households. 
SPONSORED BY: '· i \ \:.<0-....;~A-v,,~~-\/\__,()--t,V'-{ 
(Senator MOORE, M.) 
COUNTY: Washington 
FISCAL NOTE REQUIRED 
(See attached) 
SENATE AMENDMENT 
Approved: 01/03/23 feae 
LD3 
LR 601(05) 
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 '\3' to Original Bill ( .5 •2..) 
Net Cost (Savings) 
General Fund 
_ ._ppropriations/ Allocations 
Other Special Revenue Funds 
Transfers 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Sponsor: Sen. Moore of Washington 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2022-23 
FY 2023-24 
FY 2024-25 
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$0 
Projections 
FY 2025-26 
$0 
$0 
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Projections 
FY 2026-27 
$0 
$0 
$0 
$0 
This amendment changes the distribution of heating assistance from checks to fuel vouchers and changes the name of 
the program to the Winter Energy Relief Fuel Voucher Program. The vouchers will be for eligible households instead 
of individuals. The amount of allocation and the transfer from the General Fund remain at $398,000,000. The cost of 
the vouchers is anticipated to be approximately $315,000,000. The costs to design and implement a voucher system, 
including internal controls and verification, are expected to be significant and implementation by Maine Revenue 
Services in a short period of time may be difficult. As in the original bill, any balance remaining at the end of fiscal 
year 2023-24 will be transferred to the unappropriated surplus of the General Fund. 
LR0601(05) - Fiscal Note - Page 1 of 1