An Act to Establish
Maine Legislature, Session 132, LD 2078
Committee Amendment CA_A_H816 (House)
Amends: 36 MRSA §1760

COMMITTEE AMENDMENT " U" to H.P. 1393, L.D. 2078, "An Act to Establish
the Electricity Cost Fairness Refundable Tax Credit"
Amend the bill by striking out the title and substituting the following:
'An Act to Exempt from Sales Tax the Sale and Delivery of All Residential Electricity'
Amend the bill by inserting after the title and before the enacting clause the following:
'Emergency preamble. Whereas, acts and resolves of the Legislature do not
become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, current law provides a sales tax exemption for the sale and delivery of only
some residential electricity, and this legislation expands that exemption to all residential
electricity; and
Whereas, immediate relief from the high cost of residential electricity is necessary
for customers in Maine; and
Whereas, to make the expanded exemption available for the sale and delivery of all
residential electricity as early as possible in 2026, this legislation must take effect prior to
the expiration of the 90-day period after adjournment; and
Whereas, in the judgment of the Legislature, these facts create an emergency within
the meaning of the Constitution of Maine and require the followmg legislation as
immediately necessary for the preservation of the public peace, health and safety; now,
therefore,'
Amend the bill by striking out everything after the enacting clause and mserting the
followmg:
'See. 1. 36 MRSA §1760, sub-§9-B, as amended by PL 2021, c. 713, §§1 to 3 and
affected by §4, is further amended to read:
9-B. Residential electricity. Sale and delivery of residential electricity as follows:
COMMITTEE AMENDMENT
c^.
,C COMMnTEE AMENDMENT " A-" to H.P. 1393, L.D. 2078
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A. %e Before July 1. 2026. the first 750 kilowatt hours of residential electricity per
month;
B. Off-pealc Before July 1.2026. off-peak residential electricity used for space heating
or water heating by means of an electric thermal storage device. For the purpose of
this paragraph, "off-peak residential electricity" means the off-peak delivery of
residential electricity pursuant to tariffs on file with the Public Utilities Commission
and the electricity supplied; aad
C. Residential Before July 1. 2026. residential electricity consumed by eligible
customers enrolled in a low-income assistance program implemented pursuant to Title
35-A, section 3214, subsection 2 or an arrearage management program implemented
pursuant to Title 35-A, section 3214, subsection 2-A-: and
D. Beeimiing July 1. 2026. the sale and delivery of all residential electricity.
For the purpose of this subsection, "residential electricity" means electricity furnished to
buildings designed and used for both human habitation and sleeping, with the exception of
hotels. When residential electricity is furnished through one meter to more than one
residential unit and when fhe transmission and distribution utility applies its tariff on a per
unit basis, the furnishing of electricity is considered a separate sale for each unit to which
the tariff applies. For the purpose of this subsection, "delivery" means transmission and
distribution.
Emergency clause. In view of the emergency cited in the preamble, this legislation
takes effect when approved.'
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section
number to read consecutively.
' SUMMARY
This amendment replaces the bill, changes the title and expands the sales tax exemption
for the sale and delivery of residential electricity to cover all sales of residential electricity
beginning July 1, 2026. This amendment adds an emergency preamble and emergency
clause to the bill to allow the expanded exemption to take effect prior to the expiration of
the 90-day period after adj ourmnent.
FISCAL NOTE REQNRED
(See attached)
COMMITTEE AMENDMENT
Approved; 02/12/26 1'KL
LD 2078 LR 2852(02)
An Act to Establish the Electricity Cost Fairness Refundable Tax Credit
Fiscal Note for Bill as Amended by Committee Amendment /^ f^\^
Committee: Taxation
Fiscal Note Required: Yes
Fiscal Note
Net Cost (Savings)
General Fund
Revenue
General Fund
Other Special Revenue Funds
Projections Projections
FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
$0 $5,245,000 $5,700,000 $5,890,000
$0 ($5,245,000) ($5,700,000) ($5,890,000)
$0 ($255,000) ($300,000) ($310,000)
Fiscal Detail and Notes
This bill would result in a revenue decrease to the General Fund of $5,245,000 in fiscal year 2026-27 by exempting
the sale and delivery of all residential electricity from sales tax effective July 1, 2026, The bill would also result in a
revenue decrease to the Local Government Fund of $255,000 in fiscal year 2026-27,
LR2852(02) - Fiscal Note - Page 1 of 1