An Act Concerning the
Maine Legislature, Session 132, LD 0819
Committee Amendment CA_A_H770 (House)
Amends: 36 MRSA §691, 36 MRSA §6652

CO:rvt:MITTEEAMENDMENT "A" to H.P. 526, L.D. 819, "An Act Concerning the 
Status of Battery Storage Systems with Regard to the Business Equipment Tax Exemption" 
Amend the bill by striking out the title and substituting the following: 
'An Act to Clarify the Status of Energy Storage Systems with Regard to the Business 
Equipment Tax Exemption and the Business Equipment Tax Reimbursement 
Program' 
Amend the bill by striking out everything after the enacting clause and insetting the 
following: 
'Sec. 1. 36 MRSA §691, sub-§1, ~, as amended by PL 2019, c. 659, Pt. B, §2, is 
further amended by enacting after the first blocked paragraph a new paragraph to read: 
"Qualified property" also includes a batte1y storage system, as long as more than 50% 
of the electrical output from the battery storage system serves load behind the utility 
meter where the battery storage system is located or there was a fully executed 
interconnection agreement between the batte1y storage system owner and a 
transmission and distribution utility by January L 2025. As used in this paragraph, 
"battery storage system" means commercially available technology that uses 
mechanical, chemical or thermal processes for absorbing energy and storing it for a 
period of time for use at a later time, including. but not limited to. lithium-ion batteries. 
Sec. 2. 36 MRSA §6652, sub-§1-F is enacted to read: 
1-F. Energy storage systems. Reimbursement pursuant to this chapter may be made 
for battery storage systems. as long as more than 50% of the electrical output from the 
0 
battery storage system serves load behind the utility meter where the battery storage system 
is located or there was a fully executed interconnection agreement between the battery 
storage system owner and a transmission and distribution utility by Januaiy L 2025. As 
used in this subsection. "battery storage system" has the same meaning as in section 691, 
subsection L paragraph F. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A' to H.P. 526, L.D. 819 
Sec. 3. Application. This Act applies to property tax years beginning on or after 
April 1, 2026.' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section 
number to read consecutively. 
SUMMARY 
This amendment replaces the bill and changes the title. The amendment includes 
battery storage systems as property that is eligible for the business equipment tax 
exemption and the business equipment tax reimbursement program, In order to be eligible, 
more than 50% of the electrical output from the battery storage system serves load behind 
the utility meter where the battery storage system is located or there was a fully executed 
interconnection agreement between the battery storage system owner and a transmission 
and distribution utility by January 1, 2025. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 06/16/25 LRL 
LD 819 
LR 1020(02) 
An Act Concerning the Status of Battery Storage Systems with Regard to the Business Equipment Tax 
Exemption 
Fiscal Note for Bill as Amen.ded by Con_imittee Amendment '~' 1-( -17 o.._\ 
Committee: Taxatwn 
/\. (_ t 
) 
Net Cost (Savings) 
General Fund 
.i.ppropriations/Allocations 
General Fund 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2025-26 
FY 2026-27 
.$0 
$0 
$0 
. $0 
Projections 
FY 2027-28 
$0 
$0 
Projections 
FY 2028-29 
($343,000) 
($343,000) 
This bill excludes energy storage systems from eligibility for the Business Equipment Tax 'Exemption and the 
Business Equipment Tax Reimbursement unless the energy storage system is co-located with a customer subscribed to 
a majority of the output or there was a fully executed interconnection agreement between the batte1y storage system 
owner and a transmission and distribution utility by Janua1y 1, 2025. The bill includes ongoing General Fund 
deappropriations of $343,000 starting in fiscal year 2028-29 to the Bureau of Revenue Services within the Department 
of Administrative and Financial Services for decreased tax reimbursements paid to municipalities for property tax 
years beginning on or after April 1, 2025. Deappropriations are delayed until fiscal year 2028-29 because the energy 
storage systems that would be rendered ineligible for the Business Equipment Tax Exemption are not anticipated to be 
eligible under cU1rent law until 2028. 
LRl 020(02) - Fiscal Note - Page 1 of 1