An Act to Lower
Maine Legislature, Session 132, LD 1223
Committee Amendment CA_A_H1064 (House)
Amends: 36 MRSA §5219-C

COMMITTEE AMENDMENT "^\ " to H.P. 798, L.D. 1223, "An Act to Lower
Electric Rates for Maine Ratepayers by Requiring the Payment of Certain Costs from the
General Fund"
Amend the bill by striking out the title and substituting the following:
'An Act to Establish an Income Tax Credit for Net Energy Billing Costs'
Amend the bill by stiking out everything after the enacting clause and inserting the
following:
'See. 1. 36 MRSA §5219-CCC is enacted to read:
85219-CCC. Net energy billing customer cost tax credit
1. Definitions. As used in this section, unless the context otherwise indicates, the
following terms have the followine meanines.
A. "Commercial and institutional oroeram costs" means:
d) The dollar amount of bill credits paid to a customer based on the tariff rates
established under Title 35-A. section 3209-B. subsection 5: and
f2) Costs incurred by a transmission and distribution utility in connection with the
Public.UtiUties Commission's admmistration of fhe^ommercial and m
net enerpv billmg program established in Title 35-A, section 3209-B,
B. Investor-owned transmission and distribution utility has the same meaning as in
Title 35-A. section 3104. subsection 1. paraeraph.A.
C. "Kilowatt-hour credit orogram costs" means:
d) Transmission and distribution costs that would otherwise be paid bY_a_customer
0 through the volumetric charge on the customer s electricity bill that are not received
by a transmission and distribution utility due to application of net enerev billme
kilowatt-hour credits to the customer's electricity bill; and
COWmEE AMENDMENT
'A''
COMMITTEE AMENDMENT " d" to H.P, 798, L.D. 1223
(2) Costs incurred by a transmission and distribution utility for the administration.
of net energy billing arrangements.
For the DurDQses of this paragraph, net energy billing has the same meanine as in
Title 35-A. section 3209-A. subsection 1, naragraph.C,
D, "Monetized benefits" means a monetized net financial benefit determined by the
Public Utilities Commission uursuant to Title 35-A. section 3209-C. subsection 2 and
the revenue received by a transmission and distribution utility that is generated in
connection with the commercial and institutional net energy billing program
established in Title 35-A. section 3209-B by the sale of:
d_L_Electncity producedjby a disfributed generation resource participatmg m the
program: and
f2) Caoacitv riehts associated with a distributed eeneration resource oarticroatme
in the oroeram.
E. "Net energy billing customer costs" means the amount paid by a residential
customer or small commercial customer that represents kilowatt-hour credit program
costs and commercial and institutional oroeram costs reduced by monetized benefits.
F. "Residential customer" has the same meanine as in Title 35-A. section 3106.
subsection I. uaraeraoh C.
G. "Small commercial customer" has the same meaning as in Title 35-A. section 3106,
subsection 1. paraeraoh D.
H. "Transmission and distribution utility" has the _s'am.e meanmg_as in Title 3 5-A,
sectioni02, subsection 20-B,
2. Net energy billine customer costs; disclosure. Starting Febmarv 1. 2027. an
investor-owned transmission and distribution utility shall include on monthly electeicity
biUs for its residential customers and small commercial customers the dollar amount or
charge per kilowatt-hour of net energy billine customer costs for the prior month applicable
tojhe type of customer receiving the bill. Each electricity bill must include a statement
that the dollar amount or charge per kilowatt-hour represents the costs paid by the customer
in the prior month for net energy billine proerams. that the customer may be eligible for an
income tax credit in the amount of those costs oaid bv the customer during the calendar
year and that the information Tirovided in the electncitv bill may be used to calculate the
credit under this section.
3. Credit; net enerev billine customer costs. For tax years beemnmg on or after
January 1.2027, a resident individual or domestic business entity that has paid net energy
5 billine customer costs is allowed a credit against taxes imposed under this Part in an amount
6 eaual to the net enerev billine customer costs paid by the resident mdividual or domestic
business entity for the same taxable year, subiectjo the limitations under subsection 5.
4. Refundabilih^ of credit. The tax credit allowed under this section is refundable.
5. Limitations. The following are not eligible for the credit under this section:
A. An individual or business entity Darticioating in a net enerev billine arraneement
pursuant to Title 35-A. section 3209-A or 3209-B:
B. Anmdividual who does not qualify as a resident individual: or
Page2-132LR1905(02)
COMMITTEE AMENDMENT
COMMHTEE AMENDMENT "A " to H.P. 798, L.D. 1223
^ ^ -^..^._...__.,_,.^ _.....,.^
C. A business entity whose internal affairs are not eovemed by the laws of this State.
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 establishes,
for tax years beginning on or after January 1, 2027, an income tax credit for costs paid by
certain individuals and businesses associated with net energy billing acrangements. The
credit, which is refundable, equals the amount paid by the individual or business for net
energy billing costs for the taxable year that have been paid by ratepayers. An individual
or business participating in a net energy billing arrangement pursuant to the Maine Revised
Statutes, Title 35-A, section 3209-A or 3209-B is not eligible for the credit.
FISCAL NOTE REQIHRED
(See attached)
COMMITTEE AMENDMENT
Approved: 04/01/26
JL.R.L
LD 1223 LR 1905(02)
An Act to Lower Electric Rates for Maine Ratepayers by Requiring the Payment of Certain Costs
from the General Fund
Fiscal Note for BiU as Amended by Committee Amendment ^"/
Committee: Taxation
Fiscal Note Required: Yes
Fiscal Note
Projections Projections
FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
Net Cost (Savings)
General Fund $0 $0 $78,135,090 $81,937,5nQ
Appropriations/AUocations
General Fund $0 $0 $102,090 $0
Revenue '
General Fund $0 $0 ($78,033,000) ($81,937,500)
Other Special Revenue Funds $0 $0 ($4,107,000) ($4,312,500)
Fiscal Detail and Notes
This bill would result in a revenue decrease to the General Fund of $78,033,000 in fiscal year 2027-28 and
$81,937,500 in fiscal year 2028-29 from a new refundable net energy billing customer costs tax credit for tax years
beginning on or after January 1, 2027. The bill would also result in a revenue decrease to the Local Government Fund
of $4,107,000 m fiscal year 2027-28 and $4,312,500 in fiscal year 2028-29. The Department of Administrative and
Financial Services, Bureau of Revenue Services would require a one-time General Fund appropriation of $102,090 in
fiscal year 2027-28 for computer programming and related systems testing costs.
LR1905(02) - Fiscal Note - Page 1 of 1