An Act to Provide Funding for Winter Emergency Energy Relief and to Finalize the COVID Pandemic Relief Payment Program
Maine Legislature, Session 131, LD 0001
Committee: Appropriations and Financial Affairs
Sponsors: JACKSON, TALBOT ROSS
Amends: 38 MRSA §603-A

Legislative Document
No. 1
S.P. 8
In Senate, December 7, 2022
An Act to Provide Funding for Winter Emergency Energy Relief 
and to Finalize the COVID Pandemic Relief Payment Program
(EMERGENCY)
Reference to the Committee on Appropriations and Financial Affairs suggested and ordered 
printed.
DAREK M. GRANT
Secretary of the Senate
Presented by President JACKSON of Aroostook.  (GOVERNOR'S BILL)
Cosponsored by Speaker TALBOT ROSS of Portland.
Emergency preamble.  Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, on March 13, 2020, the President of the United States declared a nationwide 
emergency pursuant to Section 501(b) of the Robert T. Stafford Disaster Relief and 
Emergency Assistance Act and, on April 4, 2020, the President of the United States 
approved a major disaster declaration for the State of Maine for periods beginning on 
January 20, 2020 and continuing; and
Whereas, on March 13, 2020, the President of the United States declared a national 
emergency concerning the coronavirus disease 2019 (COVID-19) pandemic pursuant to 
Sections 201 and 301 of the National Emergencies Act and, on February 18, 2022, the 
President of the United States continued the national emergency pursuant to Section 202(d) 
of the National Emergencies Act; and
Whereas, on January 31, 2020, the United States Secretary of Health and Human 
Services determined that a public health emergency exists and has existed since January 
27, 2020 nationwide and, on October 13, 2022, the United States Secretary of Health and 
Human Services renewed that determination; and
Whereas, Maine consumers are experiencing increased energy prices across all fuel 
types and experiencing volatility; and
Whereas, with nearly 60% of homes reliant on heating oil, Maine is the most heating 
oil dependent state in the country. Also, the New England electric grid, which supplies 
power to a majority of Maine, is over-reliant on natural gas to generate electricity. This 
makes Maine distinctly vulnerable to price increases; and
Whereas, residential energy prices have increased significantly throughout the 
pandemic and high winter energy prices will exacerbate the ongoing effects of the 
pandemic and pose a threat to Maine's recovery from the pandemic; and
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
therefore,
Be it enacted by the People of the State of Maine as follows:
PART A
Sec. A-1.  Transfer from General Fund unappropriated surplus; Housing 
Authority - State; supplement federal funding.  Notwithstanding any provision of 
law to the contrary, on or before June 30, 2023, the State Controller shall transfer 
$40,000,000 from the unappropriated surplus of the General Fund to the Maine State 
Housing Authority, Housing Authority - State, Other Special Revenue Funds account to 
supplement federal Low Income Home Energy Assistance Program, or LIHEAP, funding. 
Before October 31, 2023, any unobligated amounts remaining from this transfer must be 
transferred to the unappropriated surplus of the General Fund.
Sec. A-2.  Transfer from General Fund unappropriated surplus; Housing 
Authority - State; additional.  Notwithstanding any provision of law to the contrary, 
on or before June 30, 2023, the State Controller shall transfer $10,000,000 from the 
unappropriated surplus of the General Fund to the Maine State Housing Authority, Housing 
Authority - State, Other Special Revenue Funds account for assistance for households that 
are not eligible for federal Low Income Home Energy Assistance Program, or LIHEAP, 
benefits or households eligible for LIHEAP benefits that have already exhausted their 
energy assistance benefit and Maine State Housing Authority Energy Crisis Intervention 
Program amount. Households may be eligible for up to $800 in emergency funds to avert 
an energy crisis. Before October 31, 2023, any unobligated amounts remaining from this 
transfer must be transferred to the unappropriated surplus of the General Fund.
Sec. A-3.  Transfer from General Fund unappropriated surplus; 
Emergency Housing Relief Fund.  Notwithstanding any provision of law to the 
contrary, on or before June 30, 2023, the State Controller shall transfer $21,000,000 from 
the unappropriated surplus of the General Fund to the Maine State Housing Authority, 
Emergency Housing Relief Fund Program, Other Special Revenue Funds account to 
provide funds for short-term emergency housing. The Maine State Housing Authority shall 
prioritize these funds for use in addressing emergency housing needs occurring between 
December 1, 2022 and April 30, 2023, for those households that were experiencing 
homelessness or housing instability in the State prior to December 1, 2022. At the close of 
fiscal year 2022-23, unobligated amounts remaining from this transfer must be transferred 
to the unappropriated surplus of the General Fund.
Sec. A-4.  Appropriations and allocations.  The following appropriations and 
allocations are made.
HOUSING AUTHORITY, MAINE STATE
Emergency Housing Relief Fund Program Z340
Initiative: Provides one-time funding to support emergency housing and emergency 
shelters to prevent people from experiencing homelessness this winter.
OTHER SPECIAL REVENUE 
FUNDS
2022-23
2023-24
2024-25
All Other
$21,000,000
$0
$0
__________
__________
__________
OTHER SPECIAL REVENUE FUNDS 
TOTAL
$21,000,000
$0
$0
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 higher fuel prices.
OTHER SPECIAL REVENUE 
FUNDS
2022-23
2023-24
2024-25
All Other
$40,000,000
$0
$0
__________
__________
__________
OTHER SPECIAL REVENUE FUNDS 
TOTAL
$40,000,000
$0
$0
Housing Authority - State 0442
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 
FUNDS
2022-23
2023-24
2024-25
All Other
$10,000,000
$0
$0
__________
__________
__________
OTHER SPECIAL REVENUE FUNDS 
TOTAL
$10,000,000
$0
$0
HOUSING AUTHORITY, MAINE 
STATE
DEPARTMENT TOTALS
2022-23
2023-24
2024-25
OTHER SPECIAL REVENUE 
FUNDS
$71,000,000
$0
$0
__________
__________
__________
DEPARTMENT TOTAL - ALL 
FUNDS
$71,000,000
$0
$0
PART B
Sec. B-1.  Winter Energy Relief Payment 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 
Payment 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 Payment 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 Payment Program Fund Other Special 
Revenue Funds account for the purpose of providing payments to help eligible recipients 
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 Payment Program Fund Other Special Revenue Funds account must be transferred 
to the unappropriated surplus of the General Fund.
Sec. B-3.  Winter Energy Relief Payment 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, the Winter 
Energy Relief Payment Program is established within the Department of Administrative 
and Financial Services to promote the general welfare by providing a relief payment to 
eligible Maine recipients to offset some of the expenses that have been incurred, and will 
be incurred in the winter months of 2022-2023, by those recipients 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 recipient" means an individual who:
(1) Filed, by October 31, 2022, a Maine income tax return as a full-year resident 
of the State for the tax year;
(2) Had, and reported to the Department of Administrative and Financial Services, 
Maine Revenue Services by October 31, 2022 on an income tax return, federal 
adjusted gross income for the tax year of less than:
(a) For individuals filing married joint returns or surviving spouses permitted 
to file a joint return, $200,000;
(b) For an individual filing as a head of household, $150,000;
(c) For a single individual, $100,000; or
(d) For a married individual filing a separate return, $100,000; and
(3) May not be claimed as a dependent on another taxpayer's return for the tax year.
C. "Fund" means the Winter Energy Relief Payment Program Fund Other Special 
Revenue Funds account established by the State Controller pursuant to section 1. 
D. "Relief payment" means a relief payment in the amount of $450.
E. "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 payment. The assessor shall make relief payments in 
accordance with this subsection.
A. The assessor shall identify each eligible recipient.
B. Beginning as soon as administratively feasible but not later than March 31, 2023, 
the assessor shall make a relief payment to each eligible recipient. Funds for the relief 
payments 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.
C. An individual who has not received a relief payment under paragraph B may provide 
documentation to the assessor by June 30, 2023 showing that the individual is an 
eligible recipient. The assessor shall review the documentation, determine if the 
individual is an eligible recipient 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 make a relief payment to each eligible 
recipient determined eligible pursuant to paragraph C. Funds for the relief payments 
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 
relief payment received by the taxpayer pursuant to this Part, to the extent the payment 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 Payment Program, relief payment checks 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 checks. The 
Treasurer of State shall use unclaimed property systems and networks to find the proper 
recipients of such checks as quickly as possible.
Sec. B-6.  Transfer between Winter Energy Relief Payment 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 
Payment 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 Payment Program N960
Initiative: Provides one-time funding for a disaster relief program that will provide a $450 
relief payment to each eligible recipient. The costs of administration, programming, 
mailing, public outreach and taxpayer assistance must also come from this fund.
OTHER SPECIAL REVENUE 
FUNDS
2022-23
2023-24
2024-25
All Other
$398,000,000
$500
$0
__________
__________
__________
OTHER SPECIAL REVENUE FUNDS 
TOTAL
$398,000,000
$500
$0
PART C
Sec. C-1.  Transfer between COVID Disaster Relief Payment 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, 2023, the State Controller shall 
transfer $385,754 from the available balance within the Department of Administrative and 
Financial Services, COVID Disaster Relief Payment 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 in order to support 
the higher than estimated number of eligible recipients. Funds are available based on lower 
than estimated COVID disaster relief payments, as authorized in Public Law 2021, chapter 
398, Part HHHH and expended in fiscal year 2021-22.
Sec. C-2.  Transfer between Homestead Property Tax Exemption 
Reimbursement, 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, 2023, the State 
Controller shall transfer $6,674,993 from the available balance within the Department of 
Administrative 
and 
Financial 
Services, 
Homestead 
Property 
Tax 
Exemption 
Reimbursement, Other Special Revenue Funds account to the Department of 
Administrative and Financial Services, COVID Pandemic Relief Payment Program Fund 
Other Special Revenue Funds account in order to support the higher than estimated number 
of eligible recipients. Funds are available based on lower than estimated homestead 
reimbursements in fiscal year 2021-22 and fiscal year 2022-23.
Sec. C-3.  Transfer from General Fund unappropriated surplus; COVID 
Pandemic Relief Payment Program Fund Other Special Revenue Funds 
account.  Notwithstanding any provision of law to the contrary, on or before June 30, 
2023, the State Controller shall transfer $4,433,437 from the unappropriated surplus of the 
General Fund to the Department of Administrative and Financial Services, COVID 
Pandemic Relief Payment Program Fund Other Special Revenue Funds account to support 
the higher than estimated number of eligible recipients.
Sec. C-4.  Transfer between COVID Pandemic Relief Payment Program 
Fund Other Special Revenue Funds account and Winter Energy 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, Winter Energy Relief Payment 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. Amounts 
transferred may be expended based on allotment established by financial order 
recommended by the State Budget Officer and approved by the Governor.
Sec. C-5.  Appropriations and allocations.  The following appropriations and 
allocations are made.
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
COVID Pandemic Relief Payment Program Z337
Initiative: Provides one-time funding to complete the $850 pandemic relief payment to each 
eligible resident of the State as authorized in Public Law 2021, chapter 635, Part L.
OTHER SPECIAL REVENUE 
FUNDS
2022-23
2023-24
2024-25
All Other
$11,494,184
$0
$0
__________
__________
__________
OTHER SPECIAL REVENUE FUNDS 
TOTAL
$11,494,184
$0
$0
PART D
Sec. D-1.  Appropriations and allocations.  The following appropriations and 
allocations are made.
HEALTH AND HUMAN SERVICES, DEPARTMENT OF
Developmental Services Waiver - MaineCare Z211
Initiative: Adjusts funding for the 6.2% increase in the Federal Medical Assistance 
Percentage based on the extension of the national public health emergency related to the 
COVID-19 pandemic.
GENERAL FUND
2022-23
2023-24
2024-25
All Other
($23,793,537)
$0
$0
__________
__________
__________
GENERAL FUND TOTAL
($23,793,537)
$0
$0
Developmental Services Waiver - Supports Z212
Initiative: Adjusts funding for the 6.2% increase in the Federal Medical Assistance 
Percentage based on the extension of the national public health emergency related to the 
COVID-19 pandemic.
GENERAL FUND
2022-23
2023-24
2024-25
All Other
($5,273,489)
$0
$0
__________
__________
__________
GENERAL FUND TOTAL
($5,273,489)
$0
$0
Medicaid Services - Developmental Services Z210
Initiative: Adjusts funding for the 6.2% increase in the Federal Medical Assistance 
Percentage based on the extension of the national public health emergency related to the 
COVID-19 pandemic.
GENERAL FUND
2022-23
2023-24
2024-25
All Other
($4,649,892)
$0
$0
__________
__________
__________
GENERAL FUND TOTAL
($4,649,892)
$0
$0
Medicaid Waiver for Brain Injury Residential /Community Serv Z218
Initiative: Adjusts funding for the 6.2% increase in the Federal Medical Assistance 
Percentage based on the extension of the national public health emergency related to the 
COVID-19 pandemic.
GENERAL FUND
2022-23
2023-24
2024-25
All Other
($1,054,699)
$0
$0
__________
__________
__________
GENERAL FUND TOTAL
($1,054,699)
$0
$0
Medicaid Waiver for Other Related Conditions Z217
Initiative: Adjusts funding for the 6.2% increase in the Federal Medical Assistance 
Percentage based on the extension of the national public health emergency related to the 
COVID-19 pandemic.
GENERAL FUND
2022-23
2023-24
2024-25
All Other
($474,268)
$0
$0
__________
__________
__________
GENERAL FUND TOTAL
($474,268)
$0
$0
Medical Care - Payments to Providers 0147
Initiative: Adjusts funding for the 6.2% increase in the Federal Medical Assistance 
Percentage based on the extension of the national public health emergency related to the 
COVID-19 pandemic.
GENERAL FUND
2022-23
2023-24
2024-25
All Other
($84,923,871)
$0
$0
__________
__________
__________
GENERAL FUND TOTAL
($84,923,871)
$0
$0
FEDERAL EXPENDITURES FUND
2022-23
2023-24
2024-25
All Other
$135,675,538
$0
$0
__________
__________
__________
FEDERAL EXPENDITURES FUND 
TOTAL
$135,675,538
$0
$0
FUND FOR A HEALTHY MAINE
2022-23
2023-24
2024-25
All Other
($3,986,788)
$0
$0
__________
__________
__________
FUND FOR A HEALTHY MAINE 
TOTAL
($3,986,788)
$0
$0
FEDERAL BLOCK GRANT FUND
2022-23
2023-24
2024-25
All Other
$1,941,382
$0
$0
__________
__________
__________
FEDERAL BLOCK GRANT FUND 
TOTAL
$1,941,382
$0
$0
Mental Health Services - Child Medicaid Z207
Initiative: Adjusts funding for the 6.2% increase in the Federal Medical Assistance 
Percentage based on the extension of the national public health emergency related to the 
COVID-19 pandemic.
GENERAL FUND
2022-23
2023-24
2024-25
All Other
($5,061,792)
$0
$0
__________
__________
__________
GENERAL FUND TOTAL
($5,061,792)
$0
$0
Mental Health Services - Community Medicaid Z201
Initiative: Adjusts funding for the 6.2% increase in the Federal Medical Assistance 
Percentage based on the extension of the national public health emergency related to the 
COVID-19 pandemic.
GENERAL FUND
2022-23
2023-24
2024-25
All Other
($6,481,869)
$0
$0
__________
__________
__________
GENERAL FUND TOTAL
($6,481,869)
$0
$0
Nursing Facilities 0148
Initiative: Adjusts funding for the 6.2% increase in the Federal Medical Assistance 
Percentage based on the extension of the national public health emergency related to the 
COVID-19 pandemic.
GENERAL FUND
2022-23
2023-24
2024-25
All Other
($23,290,221)
$0
$0
__________
__________
__________
GENERAL FUND TOTAL
($23,290,221)
$0
$0
FEDERAL EXPENDITURES FUND
2022-23
2023-24
2024-25
All Other
$23,290,221
$0
$0
__________
__________
__________
FEDERAL EXPENDITURES FUND 
TOTAL
$23,290,221
$0
$0
Office of Substance Abuse & Mental Health Srv-Medicaid Seed Z202
Initiative: Adjusts funding for the 6.2% increase in the Federal Medical Assistance 
Percentage based on the extension of the national public health emergency related to the 
COVID-19 pandemic.
GENERAL FUND
2022-23
2023-24
2024-25
All Other
($1,733,115)
$0
$0
__________
__________
__________
GENERAL FUND TOTAL
($1,733,115)
$0
$0
FUND FOR A HEALTHY MAINE
2022-23
2023-24
2024-25
All Other
($167,767)
$0
$0
__________
__________
__________
FUND FOR A HEALTHY MAINE 
TOTAL
($167,767)
$0
$0
Traumatic Brain Injury Seed Z214
Initiative: Adjusts funding for the 6.2% increase in the Federal Medical Assistance 
Percentage based on the extension of the national public health emergency related to the 
COVID-19 pandemic.
GENERAL FUND
2022-23
2023-24
2024-25
All Other
($15,833)
$0
$0
__________
__________
__________
GENERAL FUND TOTAL
($15,833)
$0
$0
HEALTH AND HUMAN 
SERVICES, DEPARTMENT OF
DEPARTMENT TOTALS
2022-23
2023-24
2024-25
GENERAL FUND
($156,752,586)
$0
$0
FEDERAL EXPENDITURES 
FUND
$158,965,759
$0
$0
FUND FOR A HEALTHY MAINE
($4,154,555)
$0
$0
FEDERAL BLOCK GRANT 
FUND
$1,941,382
$0
$0
__________
__________
__________
DEPARTMENT TOTAL - ALL 
FUNDS
$0
$0
$0
PART E
Sec. E-1.  38 MRSA §603-A, sub-§7-A is enacted to read:
7-A.  Emergency variance.  The commissioner, without hearing, may suspend any of 
the sulfur content requirements of subsection 2 if the commissioner finds that the expected 
availability of fuel that complies with those requirements is inadequate to meet the needs 
of residential, commercial or industrial users in this State and that such expected 
unavailability constitutes an immediate threat to public health, safety or the general 
welfare.  The commissioner shall specify in writing the period during which the suspension 
is in effect.
PART F
Sec. F-1. Suspension of transfers to Maine Budget Stabilization Fund. 
Notwithstanding any provision of law to the contrary, the requirement in the Maine Revised 
Statutes, Title 5, section 1535 that certain baseline General Fund revenue and other 
available budgeted General Fund resources that exceed the General Fund appropriation 
limit be transferred to the Maine Budget Stabilization Fund is suspended for the duration 
of fiscal year 2022-23.
Emergency clause.  In view of the emergency cited in the preamble, this legislation 
takes effect when approved.
SUMMARY
This bill provides relief to certain Maine households to assist them with high costs for 
home heating.
Part A transfers funds totaling $71,000,000 from the unappropriated surplus of the 
General Fund to the Maine State Housing Authority no later than June 30, 2023. Of this 
amount, $40,000,000 is allocated for heating assistance to households in the State eligible 
for the federal Low Income Home Energy Assistance Program, $10,000,000 is allocated as 
emergency funds to households to avert an energy crisis and $21,000,000 is allocated for 
emergency housing to prevent people from experiencing homelessness during the 2022-
2023 winter months.
Part B 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 the newly created Winter Energy Relief Payment Program Fund Other Special 
Revenue Funds account no later than December 31, 2022 to fund the program.  The 
program provides 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 as 
a married individual filing a separate return.
The State Tax Assessor is required to identify eligible recipients and make relief 
payments to those individuals no later than March 31, 2023.  A process is specified to allow 
individuals who are eligible but who have not received a relief payment to document 
eligibility to the State Tax Assessor.  The relief payment is not considered income for 
Maine income tax purposes.
Part C transfers $4,433,437 from the unappropriated surplus of the General Fund to the 
COVID Pandemic Relief Payment Program no later than June 30, 2023. Part C also 
transfers $385,754 from the COVID Disaster Relief Payment Fund Other Special Revenue 
Funds account and $6,674,993 from the Homestead Property Tax Exemption 
Reimbursement, Other Special Revenue Funds account to the COVID Pandemic Relief 
Payment Program. Part C provides the COVID Pandemic Relief Payment Program with an 
Other Special Revenue Funds allocation of $11,494,184 in fiscal year 2022-23 to complete 
the $850 pandemic relief payment to each eligible resident of the State as authorized in 
Public Law 2021, chapter 635, Part L. 
Part D includes General Fund deappropriations to the Department of Health and 
Human Services of $156,752,586 in fiscal year 2022-23 to adjust funding for the 6.2% 
increase in the Federal Medical Assistance Percentage based on the extension of the 
national public health emergency related to the COVID-19 pandemic for the first, 2nd and 
3rd quarter of fiscal year 2022-23. This adjustment also deallocates $4,154,555 from the 
Fund for a Healthy Maine in fiscal year 2022-23. The offsets for these deappropriations 
and deallocations are Federal Expenditures Fund allocations of $158,965,759 and Federal 
Block Grant Fund allocations of $1,941,382 in fiscal year 2022-23.
Part E allows the Commissioner of Environmental Protection to suspend the sulfur 
content requirements for liquid and solid fossil fuels if the commissioner finds that the 
expected availability of fuel that complies with those requirements is inadequate to meet 
the needs of residential, commercial or industrial users in this State and that such expected 
unavailability constitutes an immediate threat to public health, safety or the general 
welfare.  The commissioner is required to specify in writing the period during which the 
suspension is in effect.
Part F requires the temporary suspension of the provision of law that requires certain 
General Fund revenue and resources that exceed the General Fund appropriation limit to 
be transferred to the Maine Budget Stabilization Fund.
FISCAL NOTE REQUIRED
(See attached)