ME LD2140

Creates a new refundable state tax credit for energy-efficient home improvements, effective for tax years beginning January 1, 2026, to replace the federal credit that expired December 31, 2025

Provides up to $150 credit for home energy audits conducted by U.S. Department of Energy certified auditors

Allows credits for building envelope improvements: $250 per exterior door (up to $500 total), $600 total for windows/skylights, and $1,200 for insulation and air sealing materials meeting Energy Star or International Energy Conservation Code standards

Excludes labor costs for installation from the credit; only material costs qualify

Phases out the credit by $20 for each $500 of income above thresholds: $100,000 for single filers, $125,000 for head of household, and $150,000 for married filing jointly