LD 361
Session - 126th Maine Legislature
LR 1437
Item 1
Bill Tracking, Additional Documents Chamber Status

An Act To Promote Plug-in Electric Vehicle Sales

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA §5219-II  is enacted to read:

§ 5219-II Plug-in electric vehicle tax credit

1 Definitions.   As used in this section, unless the context otherwise indicates, the following terms have the following meanings.
A "Qualified plug-in electric vehicle" means a motor vehicle with 4 wheels that is primarily propelled by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity.
2 Credit allowed.   A taxpayer is allowed a credit against the tax imposed by this Part in an amount equal to the excise tax paid pursuant to chapter 111 on a qualified plug-in electric vehicle, not to exceed $1,000.
3 Qualifications.   A taxpayer may claim the credit allowed by this section during a tax year in which the taxpayer purchased a qualified plug-in electric vehicle that is:
A Manufactured for use on public streets, roads and highways and has not been modified from the original manufacturer specifications;
B Acquired for use or lease by the taxpayer and not for resale;
C Rated at not more than 8,500 pounds unloaded gross vehicle weight;
D Capable of reaching a speed of at least 65 miles per hour; and
E Acquired on or after January 1, 2013, but before December 31, 2016.
4 Limitations.   The credit under this section may not reduce the tax otherwise due under this Part to less than zero.
5 Application.   This section applies to tax years beginning on or after January 1, 2013 and does not apply to tax years beginning on or after January 1, 2017.
6 Repeal.   This section is repealed January 1, 2017.


This bill creates an income tax credit for the purchase of a qualified plug-in electric vehicle that is equal to the excise tax paid, up to $1,000. The credit expires January 1, 2017.

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