Resolve, To Require The Office Of Tax Policy To Study Taxation Of Renewable Energy Infrastructure

LD 1355 requires Maine's Office of Tax Policy to study how renewable energy infrastructure - such as solar, wind, and battery storage systems - is taxed. The study must examine current tax rules, municipal taxation practices, revenue-sharing impacts, and whether a uniform tax per megawatt would fairly balance municipal revenue and project viability. The Office must consult with energy officials, industry representatives, and municipal leaders, and submit a report by December 3, 2025, to the Taxation Committee. This resolve does not change existing tax laws but may lead to future legislation based on the study's findings. It directly affects municipalities, renewable energy developers, and state tax policy.