Resolve, to Require the Office of Tax Policy to Study Taxation of
Maine Legislature, Session 132, LD 1355
Sponsors: HASENFUS

Legislative Document
No. 1355
H.P. 878
House of Representatives, April 1, 2025
Resolve, to Require the Office of Tax Policy to Study Taxation of 
Renewable Energy Infrastructure
Received by the Clerk of the House on March 28, 2025.  Referred to the Committee on 
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative HASENFUS of Readfield.
Sec. 1. Office of Tax Policy to examine and evaluate system of taxation of 
renewable energy infrastructure and possible adoption of uniform capacity tax 
for renewable energy infrastructure. Resolved: That the Department of 
Administrative and Financial Services, Bureau of Revenue Services, Office of Tax Policy 
shall examine and evaluate the current system of taxation of renewable energy 
infrastructure and possible adoption of a uniform capacity tax for renewable energy 
infrastructure.  The study must include an examination and evaluation of:
1.  The current statutory framework for the application of personal and real property 
taxes on renewable energy infrastructure, including, but not limited to, solar photovoltaic 
systems, wind energy development and battery energy storage systems;
2.  The history of municipal and county taxation of renewable energy infrastructure in 
the State, as well as in other states;
3.  How tax revenue from new renewable energy infrastructure projects may affect 
state-municipal revenue-sharing formulas, including the effect of renewable energy 
infrastructure value depreciation;
4.  Whether renewable energy infrastructure presents special difficulties with 
identifying just value;
5.  What tax amount per megawatt of electric generation capacity of renewable energy 
infrastructure projects, if any, would fairly compensate municipalities without making such 
projects unviable;
6.  The current use, complexity, cost and appropriateness of programs such as tax 
increment financing and credit enhancement agreements for renewable energy 
infrastructure and whether an alternative program may benefit municipalities, counties and 
renewable energy infrastructure development in the State; and
7.  Whether a uniform taxation of renewable energy infrastructure and exclusion of 
such revenue from state-municipal revenue-sharing formulas may encourage renewable 
energy infrastructure development, advance the State's clean energy goals and benefit 
municipalities and counties in the State.
The Office of Tax Policy shall consult with the Governor's Energy Office, 
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 December 3, 2025, the Office of Tax Policy shall submit a report, 
including findings, recommendations and any suggested legislation, based on the study to 
the Joint Standing Committee on Taxation. The joint standing committee may report out 
legislation related to the report to the Second Regular Session of the 132nd Legislature.
SUMMARY
This resolve requires the Department of Administrative and Financial Services, Bureau 
of Revenue Services, Office of Tax Policy to examine and evaluate the current system of 
taxation of renewable energy infrastructure and possible adoption of a uniform capacity tax 
for renewable energy infrastructure.  The office is required to consult with the Governor's 
Energy Office, representatives from the renewable energy industry and other experts and 
municipal and county officials, and to solicit public comments on the study.  The office 
must submit a report to the Joint Standing Committee on Taxation.  The joint standing 
committee may report out legislation related to the report to the Second Regular Session of 
the 132nd Legislature.