Resolve, to Require the Office of Tax Policy to Study Taxation of Renewable
Maine Legislature, Session 132, LD 1355
Committee Amendment CA_A_SA_A_S473 (Senate)

SENATE AMENDMENT" A" to COMMITTEE AMENDMENT "A" to H.P. 878, 
L.D. 1355, "Resolve, to Require the Office of Tax Policy to Study Taxation of Renewable 
Energy Infrastructure" 
Amend the amendment by striking out all of the 4th, 5th and 6th instructional 
paragraphs (page l, lines 21 to 29 in amendment) and inserting the following: 
'Amend the resolve in section l by striking out all of the indented paragraph (page I, 
lines 29 to 35 in L.D.) and inserting the following: 
'The Governor's Energy Office shall consult with the Office of Tax Policy, 
representatives from the renewable energy industry and other experts in the State and 
municipal and county officials with relevant experience and solicit public comments on the 
study. No later than November 4, 2026, the Governor's Energy Office shall submit a report, 
including findings, recommendations and any suggested legislation, based on the study to 
the joint standing committee of the Legislature having jurisdiction over taxation matters. 
The joint standing committee may report out legislation related to the report to the l 33l'd 
Legislature in 2027.' 
Amend the amendment by striking out all of section 2 and inserting the following: 
'Sec. 2. Funding. Resolved: That the Governor's Energy Office may l'eceive funds, 
grants or contributions from public or private sources to carry out the study required under 
section L The Governor's Energy Office shall disclose its sources of funding as part of the 
report required in section l. The Governor's Energy Office is not required under this 
resolve to undertake work for which it does not have or has not received sufficient funding.' 
Amend the amendment by relettering or renumbering any nonconsecutive Pait letter or 
section number to read consecutively. 
SUMMARY 
This amendment changes the report submission date from December 3, 2025 to 
November 4, 2026 and clarifies that the committee receiving the report is authorized to 
report out legislation based on the report to the 133rd Legislature in 2027. The amendment 
also removes the appropriations and allocations section, allows the Governor's Energy 
Office to receive funds, grants or contributions from public or pl'ivate sources to carry out 
the study and requires the office to disclose any funds it receives in its report to the 
Page I • 132LR1694(04) 
SENATE AMENDMENT 
ROS 
SENATE AMENDMENT "A" to COMMI;rrEE AMENDMENT "A" lo H.P. 878, L.D. 1355( S • l/'13' 
Legislature. The amendment provides that the Govemor1s Energy Office is not required 
under the resolve to undertake work for which it has insufficient funding. 
SPONSORED BY: __ 
_,,,(~'/_o_-r;__,.,,_,.,_'?_·J __ ~ 
___ 
_ 
(Senator ROTUNDO, M.) 
COUNTY: Androscoggin 
FISCAL NOTE REQUIRED 
(See attached) 
SENATE AMENDMENT 
Approved: 06/23/25 LRL 
LD 1355 
LR 1694(04) 
Resolve, to Require the Governor's Energy Office to Study Taxation of Renewable Energy 
Infrastructure 
Fiscal Note for Senate Ammidment ;1" to Committee Amendment "A" { 5,y,i") 
Sponsor: Sen. Rotundo of Androscoggin 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
FY 2027-28 
Projections 
FY 2028-29 
Net Cost (Savings) 
General Fund 
·"'-PPropriations/ Allocations 
Gei1eral Fund 
Fiscal Detail and Notes 
($75,000) 
($75,000) 
$0 
$0 
$0 
$0 
This amendment removes the General Fund appropriations of $75,000 to the Governor's Energy Office (GEO) in 
$0 
$0 
fiscal year 2025-26. The amendment changes the due date of required reporting from December 5, 2025, to December 
5, 2026. It adds language that allows the GEO to accept private and public sources to fond the costs associated with 
the required reporting. 
LR 1694(04) - Fiscal Note - Page I of I