APPROVED CHAPTER
JANUARY 4, 2023 1
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-THREE
_____
H.P. 5 - L.D. 3
An Act to Establish the Winter Energy Relief Payment Program to Aid
Residents with High Heating Costs and to Finalize the COVID Pandemic
Relief Payment Program
Emergency preamble. Whereas, acts and resolves of the Legislature do not
become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, on March 13, 2020, the President of the United States declared a nationwide
emergency pursuant to Section 501(b) of the Robert T. Stafford Disaster Relief and
Emergency Assistance Act and, on April 4, 2020, the President of the United States
approved a major disaster declaration for the State of Maine for periods beginning on
January 20, 2020 and continuing; and
Whereas, on March 13, 2020, the President of the United States declared a national
emergency concerning the coronavirus disease 2019 (COVID-19) pandemic pursuant to
Sections 201 and 301 of the National Emergencies Act and, on February 18, 2022, the
President of the United States continued the national emergency pursuant to Section 202(d)
of the National Emergencies Act; and
Whereas, on January 31, 2020, the United States Secretary of Health and Human
Services determined that a public health emergency exists and has existed since January
27, 2020 nationwide and, on October 13, 2022, the United States Secretary of Health and
Human Services renewed that determination; and
Whereas, Maine consumers are experiencing increased energy prices across all fuel
types and experiencing volatility; and
Whereas, with nearly 60% of homes reliant on heating oil, Maine is the most heating
oil dependent state in the country. Also, the New England electric grid, which supplies
power to a majority of Maine, is over-reliant on natural gas to generate electricity. This
makes Maine distinctly vulnerable to price increases; and
Whereas, residential energy prices have increased significantly throughout the
pandemic and high winter energy prices will exacerbate the ongoing effects of the
pandemic and pose a threat to Maine's recovery from the pandemic; and
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 Whereas, in the judgment of the Legislature, these facts create an emergency within
the meaning of the Constitution of Maine and require the following legislation as
immediately necessary for the preservation of the public peace, health and safety; now,
therefore,
Be it enacted by the People of the State of Maine as follows:
PART A
Sec. A-1. Transfer from General Fund unappropriated surplus; Housing
Authority - State; supplement federal funding. Notwithstanding any provision of
law to the contrary, on or before June 30, 2023, the State Controller shall transfer
$40,000,000 from the unappropriated surplus of the General Fund to the Maine State
Housing Authority, Housing Authority - State, Other Special Revenue Funds account to
supplement federal Low Income Home Energy Assistance Program, or LIHEAP, funding.
Before October 31, 2023, any unobligated amounts remaining from this transfer must be
transferred to the unappropriated surplus of the General Fund.
Sec. A-2. Transfer from General Fund unappropriated surplus; Housing
Authority - State; additional. Notwithstanding any provision of law to the contrary,
on or before June 30, 2023, the State Controller shall transfer $10,000,000 from the
unappropriated surplus of the General Fund to the Maine State Housing Authority, Housing
Authority - State, Other Special Revenue Funds account for assistance for households that
are not eligible for federal Low Income Home Energy Assistance Program, or LIHEAP,
benefits or households eligible for LIHEAP benefits that have already exhausted their
energy assistance benefit and Maine State Housing Authority Energy Crisis Intervention
Program amount. Households may be eligible for up to $800 in emergency funds to avert
an energy crisis. Before October 31, 2023, any unobligated amounts remaining from this
transfer must be transferred to the unappropriated surplus of the General Fund.
Sec. A-3. Transfer from General Fund unappropriated surplus;
Emergency Housing Relief Fund. Notwithstanding any provision of law to the
contrary, on or before June 30, 2023, the State Controller shall transfer $21,000,000 from
the unappropriated surplus of the General Fund to the Maine State Housing Authority,
Emergency Housing Relief Fund Program, Other Special Revenue Funds account to
provide funds for short-term emergency housing. The Maine State Housing Authority shall
prioritize these funds for use in addressing emergency housing needs occurring between
December 1, 2022 and April 30, 2023, for those households that were experiencing
homelessness or housing instability in the State prior to December 1, 2022. At the close of
fiscal year 2022-23, unobligated amounts remaining from this transfer must be transferred
to the unappropriated surplus of the General Fund.
Sec. A-4. Appropriations and allocations. The following appropriations and
allocations are made.
HOUSING AUTHORITY, MAINE STATE
Emergency Housing Relief Fund Program Z340
Initiative: Provides one-time funding to support emergency housing and emergency
shelters to prevent people from experiencing homelessness this winter.
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OTHER SPECIAL REVENUE 2022-23 2023-24 2024-25
FUNDS
All Other $21,000,000 $0 $0
__________ __________ __________
OTHER SPECIAL REVENUE FUNDS $21,000,000 $0 $0
TOTAL
Housing Authority - State 0442
Initiative: Provides one-time funding to supplement the federal Low Income Home Energy
Assistance Program to help home energy assistance program recipients receive a financial
benefit similar to last year given higher fuel prices.
OTHER SPECIAL REVENUE 2022-23 2023-24 2024-25
FUNDS
All Other $40,000,000 $0 $0
__________ __________ __________
OTHER SPECIAL REVENUE FUNDS $40,000,000 $0 $0
TOTAL
Housing Authority - State 0442
Initiative: Provides one-time funding for heating assistance for households ineligible for
home energy assistance program benefits or home energy assistance program households
that have already exhausted their fuel assistance benefit and Energy Crisis Intervention
Program amount. Funds will be distributed to community action agencies. Households
may be eligible for up to $800 in emergency funds to avert an energy crisis.
OTHER SPECIAL REVENUE 2022-23 2023-24 2024-25
FUNDS
All Other $10,000,000 $0 $0
__________ __________ __________
OTHER SPECIAL REVENUE FUNDS $10,000,000 $0 $0
TOTAL
HOUSING AUTHORITY, MAINE
STATE
DEPARTMENT TOTALS 2022-23 2023-24 2024-25
OTHER SPECIAL REVENUE $71,000,000 $0 $0
FUNDS
__________ __________ __________
DEPARTMENT TOTAL - ALL $71,000,000 $0 $0
FUNDS
PART B
Sec. B-1. Winter Energy Relief Payment Program Fund Other Special
Revenue Funds account established. The State Controller shall establish within the
Department of Administrative and Financial Services the nonlapsing Winter Energy Relief
Payment Program Fund Other Special Revenue Funds account, which is funded through a
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transfer from the available balance of the unappropriated surplus of the General Fund
pursuant to section 2.
Sec. B-2. Transfer from General Fund unappropriated surplus; Winter
Energy Relief Payment Program Fund. Notwithstanding any provision of law to the
contrary, on or before December 31, 2022, the State Controller shall transfer $398,000,000
from the unappropriated surplus of the General Fund to the Department of Administrative
and Financial Services, Winter Energy Relief Payment Program Fund Other Special
Revenue Funds account for the purpose of providing payments to help eligible recipients
of the State pay for high winter energy costs and recover from the economic effects of the
pandemic related to coronavirus disease 2019, referred to in this Part as "the COVID-19
pandemic." At the close of fiscal year 2023-24, amounts remaining in the Winter Energy
Relief Payment Program Fund Other Special Revenue Funds account must be transferred
to the unappropriated surplus of the General Fund.
Sec. B-3. Winter Energy Relief Payment Program established. Because the
State has determined that residents of the State face high winter energy costs and the effects
of the ongoing COVID-19 pandemic and this warrants assistance from the State, the Winter
Energy Relief Payment Program is established within the Department of Administrative
and Financial Services to promote the general welfare by providing a relief payment to
eligible Maine recipients to offset some of the expenses that have been incurred, and will
be incurred in the winter months of 2022-2023, by those recipients as a result of high winter
energy costs and the COVID-19 pandemic, including, without limitation, personal, family
and living expenses.
1. Definitions. As used in this section, unless the context otherwise indicates, the
following terms have the following meanings.
A. "Assessor" means the State Tax Assessor.
B. "Eligible recipient" means an individual who:
(1) Filed, by October 31, 2022, a Maine income tax return as a full-year resident
of the State for the tax year;
(2) Had, and reported to the Department of Administrative and Financial Services,
Maine Revenue Services by October 31, 2022 on an income tax return, federal
adjusted gross income for the tax year of less than:
(a) For individuals filing married joint returns or surviving spouses permitted
to file a joint return, $200,000;
(b) For an individual filing as a head of household, $150,000;
(c) For a single individual, $100,000; or
(d) For a married individual filing a separate return, $100,000; and
(3) May not be claimed as a dependent on another taxpayer's return for the tax year.
C. "Fund" means the Winter Energy Relief Payment Program Fund Other Special
Revenue Funds account established by the State Controller pursuant to section 1.
D. "Relief payment" means a relief payment in the amount of $450.
E. "Tax year" means a tax year beginning on or after January 1, 2021 but not later than
December 31, 2021.
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Any other terms used in this section have the same meanings as when used in a comparable
context in the Maine Revised Statutes, Title 36, Part 8 relating to Maine income taxes,
unless different meanings are clearly required.
2. Winter energy relief payment. The assessor shall make relief payments in
accordance with this subsection.
A. The assessor shall identify each eligible recipient.
B. Beginning as soon as administratively feasible but not later than March 15, 2023,
the assessor shall make a relief payment to each eligible recipient. Funds for the relief
payments must come from the fund and, notwithstanding any law to the contrary, are
not subject to setoff to debts owed to agencies of the State.
C. An individual who has not received a relief payment under paragraph B may provide
documentation to the assessor by June 30, 2023 showing that the individual is an
eligible recipient. The assessor shall review the documentation, determine if the
individual is an eligible recipient and notify the individual of any adverse
determination. This determination is final agency action not reviewable pursuant to the
Maine Revised Statutes, Title 36, section 151.
D. By September 30, 2023, the assessor shall make a relief payment to each eligible
recipient determined eligible pursuant to paragraph C. Funds for the relief payments
must come from the fund and, notwithstanding any law to the contrary, are not subject
to setoff to debts owed to agencies of the State.
Sec. B-4. State income tax subtraction modification. For tax years beginning
on or after January 1, 2023 but not later than December 31, 2023, in determining the taxable
income of an individual, within the meaning of the Maine Revised Statutes, Title 36,
section 5122, federal adjusted gross income must be reduced by an amount equal to the
relief payment received by the taxpayer pursuant to this Part, to the extent the payment is
included in federal adjusted gross income for the taxable year.
Sec. B-5. Designation as unclaimed property. For purposes of the Winter
Energy Relief Payment Program, relief payment checks that remain undeposited on March
31, 2024 are to be treated as unclaimed property, not subject to the notice and receipt
provisions established in the Maine Revised Statutes, Title 33, section 2101 and the one-
year dormancy period specified in Title 33, section 2061, as applied to such checks. The
Treasurer of State shall use unclaimed property systems and networks to find the proper
recipients of such checks as quickly as possible.
Sec. B-6. Transfer between Winter Energy Relief Payment Program Fund
Other Special Revenue Funds account and COVID Pandemic Relief Payment
Program Fund Other Special Revenue Funds account. Notwithstanding any
provision of law to the contrary, on or before June 30, 2024, the State Controller may
transfer the available balance within the Department of Administrative and Financial
Services, COVID Pandemic Relief Payment Program Fund Other Special Revenue Funds
account to the Department of Administrative and Financial Services, Winter Energy Relief
Payment Program Fund Other Special Revenue Funds account. Amounts transferred may
be expended based on allotment established by financial order recommended by the State
Budget Officer and approved by the Governor.
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 Sec. B-7. Appropriations and allocations. The following appropriations and
allocations are made.
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
Winter Energy Relief Payment Program N960
Initiative: Provides one-time funding for a disaster relief program that will provide a $450
relief payment to each eligible recipient. The costs of administration, programming,
mailing, public outreach and taxpayer assistance must also come from this fund.
OTHER SPECIAL REVENUE 2022-23 2023-24 2024-25
FUNDS
All Other $398,000,000 $500 $0
__________ __________ __________
OTHER SPECIAL REVENUE FUNDS $398,000,000 $500 $0
TOTAL
PART C
Sec. C-1. Transfer between COVID Disaster Relief Payment Fund Other
Special Revenue Funds account and COVID Pandemic Relief Payment
Program Fund Other Special Revenue Funds account. Notwithstanding any
provision of law to the contrary, on or before June 30, 2023, the State Controller shall
transfer $385,754 from the available balance within the Department of Administrative and
Financial Services, COVID Disaster Relief Payment Fund Other Special Revenue Funds
account to the Department of Administrative and Financial Services, COVID Pandemic
Relief Payment Program Fund Other Special Revenue Funds account in order to support
the higher than estimated number of eligible recipients. Funds are available based on lower
than estimated COVID disaster relief payments, as authorized in Public Law 2021, chapter
398, Part HHHH and expended in fiscal year 2021-22.
Sec. C-2. Transfer between Homestead Property Tax Exemption
Reimbursement, Other Special Revenue Funds account and COVID Pandemic
Relief Payment Program Fund Other Special Revenue Funds account.
Notwithstanding any provision of law to the contrary, on or before June 30, 2023, the State
Controller shall transfer $6,674,993 from the available balance within the Department of
Administrative and Financial Services, Homestead Property Tax Exemption
Reimbursement, Other Special Revenue Funds account to the Department of
Administrative and Financial Services, COVID Pandemic Relief Payment Program Fund
Other Special Revenue Funds account in order to support the higher than estimated number
of eligible recipients. Funds are available based on lower than estimated homestead
reimbursements in fiscal year 2021-22 and fiscal year 2022-23.
Sec. C-3. Transfer from General Fund unappropriated surplus; COVID
Pandemic Relief Payment Program Fund Other Special Revenue Funds
account. Notwithstanding any provision of law to the contrary, on or before June 30,
2023, the State Controller shall transfer $4,433,437 from the unappropriated surplus of the
General Fund to the Department of Administrative and Financial Services, COVID
Pandemic Relief Payment Program Fund Other Special Revenue Funds account to support
the higher than estimated number of eligible recipients.
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 Sec. C-4. Transfer between COVID Pandemic Relief Payment Program
Fund Other S