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LD819 • 2025

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

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

Energy Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Representative Eleanor Sato
Last action
2025-07-01
Official status
Signed by the Governor
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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

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 Sponsor: Representative Eleanor Sato Reference committee: Taxation Governor action: Signed by the Governor

What This Bill Does

  • 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 Sponsor: Representative Eleanor Sato Reference committee: Taxation Governor action: Signed by the Governor

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Adopted by House & Senate

Plain English: Page 1 - 132LR1020(02) COMMITTEE AMENDMENT 1 L.D.

  • Page 1 - 132LR1020(02) COMMITTEE AMENDMENT 1 L.D.
  • 819 2 Date: (Filing No.
  • H- ) 3TAXATION 4 Reproduced and distributed under the direction of the Clerk of the House.
  • 5STATE OF MAINE 6HOUSE OF REPRESENTATIVES 7132ND LEGISLATURE 8FIRST SPECIAL SESSION 9 COMMITTEE AMENDMENT “ ” to H.P.

Bill History

  1. 2025-07-01 Governor

    Signed by the Governor

  2. 2025-06-25 Senate

    On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table PASSED TO BE ENACTED in concurrence.

  3. 2025-06-18 House

    PASSED TO BE ENACTED . Sent for concurrence. ORDERED SENT FORTHWITH.

  4. 2025-06-17 Committee

    Reported Out; OTP-AM/ONTP

  5. 2025-03-25 Committee

    Work Session Held

  6. 2025-03-25 Committee

    Voted; Divided Report

  7. 2025-02-27 Committee

    Referred to Committee on Taxation.

Official Summary Text

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
Sponsor:
Representative Eleanor Sato
Reference committee:
Taxation
Governor action:
Signed by the Governor

Current Bill Text

Read the full stored bill text 
Page 1 - 132LR1020(03)
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FIVE
_____
H.P. 526 - L.D. 819
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
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §691, sub-§1, ¶F, 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 battery 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 battery storage system owner and a
transmission and distribution utility by January 1, 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
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. As
used in this subsection, "battery storage system" has the same meaning as in section 691,
subsection 1, paragraph F.
Sec. 3. Application. This Act applies to property tax years beginning on or after
April 1, 2026.
APPROVED
JULY 1, 2025
BY GOVERNOR
CHAPTER
467
PUBLIC LAW