ME LD1242

Maine Department of Transportation must enter into no-cost leases with persons to install and operate solar-powered electric vehicle charging stations at highway picnic areas, where feasible

Lessees may sell excess power generated by the solar infrastructure to third parties beyond what is needed to power the charging stations

Beginning January 1, 2026, persons who construct solar carport canopies with at least 2 EV charging stations may amortize sales and use tax on construction materials and equipment over 10 years

Solar carport canopy is defined as a structure with a roof or canopy supporting solar panels that generates electricity, with EV charging infrastructure underneath

The Bureau of Taxation may adopt routine technical rules to implement the tax amortization provisions