This bill, which is based on the federal energy-efficient home improvement credit that expired December 31, 2025, allows a resident to claim a refundable tax credit for the cost of energy-efficient improvements made to that resident's permanent residence in Maine. Eligible energy-efficient improvements are:
1. A home energy audit that is conducted by a qualified home energy auditor or someone under the supervision of a qualified home energy auditor. The maximum credit for a home energy audit is $150;
2. The repair of an exterior door or exterior window or skylight or the replacement of an exterior door or an exterior window or skylight with an exterior door or exterior window or skylight that meets or exceeds specified energy efficiency standards. The maximum credit available for a replacement door is $250 per door, up to a maximum of $500 for more than one door, and for a replacement window or skylight, $600 total; and
3. The use of insulation and air sealing materials that meet or exceed International Energy Conservation Code standards in effect as of the beginning of the calendar year that is 2 years prior to the calendar year in which the materials are placed in service. The maximum credit for insulation and air sealing material is $1,200. The credit is not available for the cost of labor to install a door, window or skylight or insulation and air sealing material. The credit is phased out based on income limits.