An Act to Make Supplemental Appropriations and Allocations for the Expenditures of State Government and to Change Certain Provisions of the Law Necessary for the Proper Operations of State Government for the Fiscal Years Ending June 30, 2004 and June 30,2005 LR 2700(25)
Maine Legislature, Session 121, LD 1828
Committee Amendment CA_A-HA_E_H654 (House)
Amends: 36 MRSA §5124

HOUSE 
AMENDMENT 
,,~, to COMMITTEE 
AMENDMENT 
"A" to H. P . 
1351, 
L.D. 
1828, 
Bill, 
"An 
Act 
To 
Make 
Supplemental 
Appropriations 
and Allocations for the Expenditures of State 
Government and To Change Certain Provisions of the Law Necessary 
for the Proper Operations of State Government for the Fiscal 
Years Ending June 30, 2004 and June 30, 2005" 
Amend the amendment by inserting after Part CC the following: 
'PARTDD 
Sec. DD-l. 36 MRSA §5124.A, as amended by PL 2003, c. 479, 
§4, is repealed and the following enacted in its place: 
§5124-A. 
Standard deduction: resident 
For single resident taxpayer individuals, including those 
who are married individuals filing separate returns and resident 
married 
individuals filing joint returns 
where 
one 
or 
both 
spouses 
can 
be 
claimed 
as 
dependents 
on 
another 
taxpayer's 
return, 
the standard deduction must conform to the allowable 
federal standard deduction of the taxpayer. 
For married resident 
taxpayers filing joint returns and surviving spouses permitted to 
f He 
j oint returns, 
but excluding returns where 
one or both 
individuals can be claimed as dependents on another taxpayer's 
return, the standard deduction is twice the amount permitted for 
single individuals. 
For resident taxpayers who are unmarried 
individuals or legally separated individuals and who gualify as 
heads of households and can not be claimed as dependents on 
another taxpayer's return, the standard deduction is 150% of the 
amount permitted for single individuals. 
Page l-LR2700(25) 
HOUSE AMENDMENT 
HOUSE AMENDMENT ,,{.. to COMMITTEE 
AMENDMENT 
"A" to H. P. 
L.D. 1828 
1351, 
Sec. DD-2. 
Application. 
This 
Act 
applies 
to 
tax 
years 
beginning on or after January 1, 2004.' 
any 
Further amend 
nonconsecutive 
the amendment by 
Part 
letter 
or 
relettering or renumbering 
section 
number 
to 
read 
consecutively. 
SUMMARY 
This 
amendment 
provides that the standard deduction for 
married 
persons 
filing 
joint 
returns 
and 
surviving 
spouses 
permitted to file joint returns is twice the amount for persons 
filing as single individuals. 
The deduction does not apply to 
individuals who file joint returns and are also included as 
dependents 
on the return of another taxpayer. 
The 
standard 
deduction for unmarried or legally separated resident taxpayers 
who are heads of households is 150°1> of the amount for single 
individuals. 
SPONSORED BY: 
TOWN: 
Crystal 
FISCAL :";OTF REQURED 
(Sec attach~~L 
HOUSE AMENDMENT 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Approved: 01129/04 frat::.. 
Office of Fiscal and Program Review 
LD 1828 
An Act to Make Supplemental Appropriations and Allocations for 
the Expenditures of State Government and to Change Certain 
Provisions of the Law Necessary for the Proper Operations of State 
Government for the Fiscal Years Ending June 30, 2004 and June 
30,2005 
LR 2700(25) 
Fiscal Note for House Amendment" " to Committee Amendment" A" 
Sponsor: Rep. Joy 
Fiscal Note Required: Yes 
Fiscal Note 
2003-04 
2004-05 
$1,455,386 
$19,038,079 
($1,455,386) 
($19,038,079) 
($78,214) 
($1,023,121) 
This amendment will increase the General Fund cost of the bill by $1,455,386 in fiscal year 2003-04 and 
$19,038,079 in fiscal year 2004-05. 
LR2700(25) - Fiscal Note - Page 1 of 1