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_S4 (Senate)
Amends: 36 MRSA §5122

SENATE AMENDMENT "D "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 in Part A in section 3 in the 3rd line (page 2, line 11 in L.D.) by striking 
out the following: "$21,000,000" and inserting the following: '$12,600,000' 
Amend the bill in Part A in section 3 in the 8th line (page 2, line 16 in L.D.) by striking 
out the following: "April 30" and inserting the following: 'February 28' 
Amend the bill in Part A by striking out all of section 4 and inserting the following: 
'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 
All Other 
OTHER SPECIAL REVENUE FUNDS 
TOTAL 
Housing Authority - State 0442 
2022-23 
2023-24 
$12,600,000 
$0 
$12,600,000 
$0 
2024-25 
$0 
$0 
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. 
SENATE AMENDMENT 
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--~0--
SENATE AMENDMENT" Ll" to H.P. 5, L.D. 3 ( ,5 - ~J 
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 
$0 
$0 
2024-25 
$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 
FUNDS 
All Other 
$10,000,000 
OTHER SPECIAL REVENUE FUNDS 
$10,000,000 
TOTAL 
HOUSING AUTHORITY, MAINE 
STATE 
DEPARTMENT TOTALS 
2022-23 
OTHER SPECIAL REVENUE 
$62,600,000 
FUNDS 
DEPARTMENT TOTAL-ALL 
$62,600,000 
FUNDS 
2023-24 
$0 
$0 
2023-24 
$0 
$0 
Amend the bill by striking out all of Part Band inserting the following: 
'PARTB 
2024-25 
$0 
$0 
2024-25 
$0 
$0 
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 oflaw 
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 
SENATE AMENDMENT 
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SENATEAMENDMENT"'D"toH.P. 5, L.D. 3 f5-t.\) 
eligible recipients of the State pay for high winter energy costs and recover from the 
economic effects of the pandemic related to corona virus dis~ase 2019, refened 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 transfened 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, 
the Winter Energy Relief Fuel Voucher Program is established within the Department of 
Administrative and Financial Services to promote the general welfare by providing a fuel 
voucher to eligible Maine recipients to offset some of the expenses that have been incuned, 
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, $100,000; 
(b) For an individual filing as a head of household, $75,000; 
(c) For a single individual, $50,000; or 
(d) For a married individual filing a separate return, $50,000; and 
(3) May not be claimed as a dependent on another taxpayer's return 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. "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 recipient. 
B. Beginning as soon as administratively feasible but not later than March 15, 2023, 
the assessor shall provide a fuel voucher to each eligible recipient. Funds for the fuel 
SENATE AMENDMENT 
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SENATEAMENDMENT"\)''to H.P. 5, L.D. 3 ( ~ Lf) 
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. 
C. An individual who has not received a fuel voucher 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 provide a fuel voucher to each individual 
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 3 6, 
section 5122, federal adjusted gross income must be reduced by an amount equal to the 
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 subjectto 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 Depai1ment 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 funding for a disaster relief program that will provide a $450 
fuel voucher to each eligible recipient. The costs of administration, programming, mailing, 
public outreach and taxpayer assistance must also come from this fund. 
SENA TE AMENDMENT 
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.. 
( 
SENATEAMENDMENT'1)"to H.P. 5, L.D. 3 ( ~~'f J 
OTHER SPECIAL REVENUE 
2022-23 
FUNDS 
All Other 
$398,000,000 
OTHER SPECIAL REVENUE FUNDS 
$398,000,000 
TOTAL 
2023-24 
$500 
$500 
2024-25 
$0 
$0 
Amend the bill in Part C by striking out all of section 4 arid 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. 
Amounts transferred may be expended based on allotment established by financial order 
recommended by the State Budget Officer and approved by the Governor.' 
Amend the bill by striking out all of Part E and inserting the following: 
'PARTE 
Sec. E-1. 
Temporary emergency variance. 
The Commissioner of 
Environmental Protection, without hearing, may suspend any of the sulfur content 
requirements of the Maine Revised Statutes, Title 38, section 603-A, 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. A suspension imposed pursuant to this section 
must terminate no later than May 1, 2024.' 
Amend the bill by inserting after Part F the following: 
'PARTG 
Sec. G-1. 10 MRSA c. 110, sub-c. 15 is enacted to read: 
SUBCHAPTER 15 
HOMEENERGYSAVINGSACCOUNTPROGRAM 
§1100-IIH. Home Energy Savings Account Program 
1. Program established. There is established within the authority the Home Energy 
Savings Account Program. referred to in this subchapter as "the program." to provide for 
the deposit of tax-free funds to be used for home weatherization and heating or electricity 
costs . 
SENATE AMENDMENT 
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SENATE AMENDMENT"!)" to H.P. 5, L.D. 3 ( ~-~~ 
2. Requirements. The authority shall develop and administer the program. The 
program must allow individuals to establish and deposit funds into home energy savings 
accounts. referred to in this subchapter as "the accounts," established in financial 
institutions in this State, including credit unions, authorized by the authority. 
3. Deposit amounts; lapse. Deposits into the accounts are limited as follows: 
A. An individual may deposit up to $2,500 per year; and 
B. A married couple may deposit up to $5,000 per year. 
Any balances in an account do not lapse but carry f01ward each year. 
4. Authorized use of funds. An individual may use funds in that individual's account 
only for weatherization of that individual's residence or for payment of fuel or electricity 
costs incurred for heating that individual's residence. Tlie residence must be located in this 
State. 
5. Tax exemption only for funds used for authorized use. Funds deposited into an 
account are not subject to Maine income tax. Funds that are withdrawn from an account 
that are not used for the purposes specified in subsection 4 are subject to Maine income 
tax. 
6. Rulemaking. The authority shall adopt routine technical rules pursuant to Title 5, 
chapter 375, subchapter 2-A to implement this subchapter. 
Sec. G-2. 36 MRSA §5122, sub-§2, ,rAAA is en:;icted to read: 
AAA. For taxable years beginning on or after January 1, 2023, any amount up to 
$2,500 for a single individual and $5,000 for individuals filing married joint returns 
deposited annually in a home energy savings account established pursuant to Title 10, 
chapter 110. subchapter 15, to the extent included in federal adjusted gross income. 
The subtraction modification specified in this paragraph does not apply if funds in the 
account are withdrawn and used for a purpose other than those specified in Title 10, 
section 1100-HH, subsection 4. 
Sec. G-3. 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 for computer programming costs to update individual 
income tax forms. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2022-23 
$35,000 
$35,000 
2023-24 
$0 
$0 
2024-25 
$0 
$0 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section 
number to read consecutively. 
SENATE AMENDMENT 
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SENATE AMENDMENT "1)" to H.P. 5, L.D. 3 { ~- t.') 
SUMMARY 
This amendment makes the following changes to the bill.. 
1. It reduces the time frame for the Maine State Housing Authority to prioritize funding 
to address emergency housing needs to 3 months instead of 5 months as in the bill and 
reduces the amount transferred from the unappropriated surplus of the General Fund for 
that purpose. 
2. It replaces the Winter Energy Relief Payment Program with the Winter Energy 
Relief Fuel Voucher Program. The new program provides for a $450 payment per eligible 
individual. An eligible individual is a person who, for the tax year beginning January 1, 
2021, filed a Maine income tax return as a full-year resident for that tax year and has federal 
adjusted gross income of no more than $50,000 if filing single, $75,000 if filing as head of 
household or $100,000 if married filing jointly. 
3. It limits the provision in the bill that 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 suspension expires no later than May 1, 2024. 
4. It establishes the Home Energy Savings Account Program to allow individuals and 
married couples to open a home energy savings account into which annual deposits of up 
to $2,500 for an individual and $5,000 for a married couple may be made. The amount 
deposited is exempt from Maine income tax but may be used only for the weatherization 
of the account holder's residence or the payment of fuel or electricity costs incurred for 
heating the account holder's residence; funds withdrawn and used for any other purpose are 
subject to Maine income tax. The residence must be located in Maine. Balances in the 
accounts do not lapse but are carried forward each year. The Home Energy Savings 
Account Program is administered by the Finance Authority of Maine. 
SPONSOREDBY: ~ 
:;£. ~ 
(Senator BRAKEY, E.) 
COUNTY: Androscoggin 
FISCAL NOTE REQUIRED 
(See attached) 
SENATE AMENDMENT 
Approved: 01/04/23 feae 
LD3 
LR 601(06) 
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 ''D' to Original Bill ( '5-«.\J 
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 
($8,365,000) 
$42,750 
$293,550 
$350,550 
$407,550 
Appropriations/ Allocations 
General Fund 
$35,000 
$0 
$0 
$0 
$0 
Other Special Revenue Funds 
($8,400,000) 
$0 
$0 
$0 
'<'{) 
Revenue 
General Fund 
$0 
($42,750) 
($293,550) 
($350,550) 
($407,550) 
Other Special R_evenue Funds 
$0 
($2,250) 
($15,450) 
($18,450) 
($21,450) 
Transfers 
General Fund 
$8,400,000 
$0 
$0 
$0 
$0 
Other Special Revenue Funds 
($8,400,000) 
$0 
$0 
$0 
$0 
Fiscal Detail and Notes 
The amounts above reflect the incremental change from the original bill. 
This amendment shortens the timeframe that funds are available for emergency housing needs from 5 months to 3 
months and reduces the transfer from the General Fund unappropriated surplus to the Emergency Housing Relief Fund 
Program within the Maine State Housing Authority by $8,400,000 from $21,000,000 to $12,600,000. The allocation is 
also reduced by $8,400,000. 
The 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 amount of allocation and the transfer from the 
General Fund remain at $398,000,000. The amendment lowers the income eligibility limits for individuals to qualify 
for assistance. The cost of the vouchers is anticipated to be approximately $288,488,200. 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(06) - Fiscal Note - Pagel of2 
The amendment also creates an income tax deduction ofup to $2,500 per individual, or $5,000 per married couple, for 
contributions made into Home Energy Savings Accounts. It is estimated that this may result in revenue reductions of 
$42,750 in fiscal year 2023-24 to the General Fund and $2,250 to the Local Government Fund and reductions of 
$293,550 in fiscal year 2024-25 to the General Fund and $15,450 to the Local Government Fund. A General Fund 
appropriation to the Department of Adminstrative and Financial Services of $35,000 is included in.fiscal year 2022-23 
for computer programming costs to update individual income tax forms. 
The Finance Authority of Maine (FAME) anticipates that it will incur significant ongoing costs, including personnel, 
programming, marketing and rulemaking costs, to establish and administer the Home Energy Savings Account 
Program beginning in fiscal year 2022-23. Additionally, given the amount of time required to conduct rulemaking, 
hire and train personnel, engage financial institutions and implement an interface system with participating financial 
institutions, the ability of FAME to implement the program to be available during the 2022-2023 heating season is 
unlikely. 
LR0601 (06) - Fiscal Note - Page 2 of 2