An Act To Make Minor Substantive Changes to the Tax Laws Amend the amendment by inserting after the title the following: Amend the bill by inserting after the enacting clause and before section 1 the following: Sec. 1. 36 MRSA §111, sub-§I-A, as amended by PL 2003, c. 479, §1 and affected by §8, is further amended to read: I-A. Code. Code" means the United States Internal Revenue Code of 1986 and amendments to that Code as of May-~8T December 31. 2003.' , Further amend the amendment in the first paragraph after the title in the 1st line (page 1, line 22 in amendment) by striking out the following: Amend and inserting in its place the following: Further amend Further amend the amendment by striking out all of section 3 and inserting in its place the following: Sec. 3. 36 MRSA §1760, sub-§16, as amended by PL 2003, c. 588, §6, is further amended to read: 16. Hospitals, research centers, churches and schools. Sales to incorporated hospitals, incorporated nonprofit nursing homes licensed by the Department of Human Services, incorporated Page l-LR2504(8) SENATE AMENDMENT
Maine Legislature, Session 121, LD 1813
Committee Amendment CA_A-SA_A_S595 (Senate)
Amends: 36 MRSA §111, 36 MRSA §1760, 36 MRSA §5122

SENATE 
AMENDMENT "A" to COMMITTEE 
AMENDMENT 
"A" to H.P. 
1335, L.D. 1813, Bill, "An Act To Make Minor Substantive Changes 
to the Tax Laws" 
Amend 
the 
amendment 
by 
inserting after 
the title the 
following: 
'Amend the bill by inserting after the enacting clause and 
before section 1 the following: 
'Sec. 1. 36 MRSA §111, sub-§I-A, as amended by PL 2003, c. 
479, §1 and affected by §8, is further amended to read: 
I-A. 
Code. 
"Code" means the United States Internal Revenue 
Code of 1986 and amendments to that Code as of May-~8T December 
31. 2003.' , 
Further amend the amendment in the first paragraph after the 
title in the 1st line (page 1, line 22 in amendment) by striking 
out 
the following: 
"Amend" 
and inserting in its place the 
following: 
'Further amend' 
Further amend the amendment by striking out all of section 3 
and inserting in its place the following: 
'Sec. 3. 36 MRSA §1760, sub-§16, as amended by PL 2003, c. 
588, §6, is further amended to read: 
16. 
Hospitals, 
research centers, 
churches 
and schools. 
Sales to incorporated hospitals, incorporated nonprofit nursing 
homes licensed by the Department of Human Services, incorporated 
Page l-LR2504(8) 
SENATE AMENDMENT 
SENATE AMENDMENT itA" to COMMITTEE AMENDMENT itA" to H.P. 
L.D. 1813 
1335, 
nonprofit residential care facilities and incorporated nonprofit 
assisted 
housing 
programs 
for 
the 
elderly 
licensed by 
the 
Department of Human Services, incorporated nonprofit home health 
agencies certified under the United States Social Security Act of 
1965, 
Title XVIII, 
as 
amended, 
incorporated nonprofit rural 
community health centers, incorporated nonprofit dental health 
centers, institutions incorporated as nonprofit corporations for 
the sole purpose of 
conducting medical research or for 
the 
purpose 
of 
establishing 
and 
maintaining 
laboratories 
for 
scientific study and investigation in the field of biology or 
ecology or operating educational television or radio stations, 
schools, incorporated nonprofit organizations or their affiliates 
whose purpose is to provide literacy assistance or free clinical 
assistance to children with dyslexia and regularly organized 
churches or houses of religious worship, excepting sales, storage 
or use in activities that are mainly commercial enterprises.' 
Further amend the amendment by inserting after section 3 the 
following: 
'Further amend the bill by inserting after section 6 the 
following: 
'Sec. 7. 36 MRSA §5122, sub-§l, tv, as enacted by PL 2003, c. 
451, Pt. II, §2, is amended to read: 
V. 
For tax years beginning on or after January 1, 2003 and 
before January 1, 
2006, the amount claimed as a federal 
income adjustment for student loan interest under the Code, 
Section 62 
(a)( 17), but only for interest paid after 60 
months from the start of the loan repayment periodT: and 
Sec. 8. 36 MRSA §5122, sub-§l, 1JW is enacted to read: 
W, 
For tax years beginning on or after January 1, 2004. for 
an eligible individual as defined by the Code, Section 223 
(c> (1) , 
the 
amount 
of 
contributions 
to 
the 
eligible 
individual's health savings account under the Code, Sections 
and 
to 
the 
extent 
that 
those 
contributions, 
exclusive 
of 
rollovers, 
for 
the 
taxable 
year 
are 
not 
included in the eligible individual's federal adjusted gross 
income.' , 
Further amend the amendment on page 2 by striking out all of 
the 1st to 3rd indented paragraphs (page 2, lines 25 to 42 in 
amendment) and inserting in their place the following: 
'Further amend the bill by striking out all of section 11 
and inserting in its place the following: 
SENATE AMENDMENT 
~.'; 
SENATE AMENDMENT "A" to COMMITTEE AMENDMENT "A" to H. P. 1335, 
L.D. 1813 
. Sec. 11. Application. 
That section of this Act that amends 
the Maine Revised Statutes, Title 36, section 111, subsection I-A 
applies to tax years beginning on or after January 1, 2003 and to 
any prior years as specifically provided by the United States 
Internal Revenue Code. 
Those sections of this Act that amend 
Title 36, section 5122, subsection 2, paragraphs B, Land T and 
section 5200-A, 
subsection 2, paragraph C apply to tax years 
beginning on or after January 1, 2004. 
That section of this Act 
that amends Title 36, section 1760, 
subsection 16 applies to 
sales occurring on or after August 1, 2004.' • 
SUMMARY 
This amendment provides for conformity of the State' s tax 
laws with the United States Internal Revenue Code as of December 
31, 
2003 except for those provisions of the Code related to 
health savings accounts. 
This amendment also makes a technical 
correction to avoid a conflict by incorporating changes to the 
Maine Revised Statutes, Title 36, section 1760, subsection 16 
that were enacted by Public Law 2003, chapter 588. 
This 
amendment 
removes 
the 
requirement 
that 
the 
joint 
standing committee of the Legislature having jurisdiction over 
taxation matters conduct a review during the 2004 legislative 
interim of the sales tax exemption for truck bodies and trailers 
manufactured in Maine. 
SPONSORED BY, ~ 
~ 
(Senator CATHCART) 
COUNTY: 
Penobscot 
FISCAL \OTE REQURED 
(See attached) 
SENATE AMENDMENT 
Fiscal Detail and Notes 
Approved: 04/29/04 ~ae 
Office of Fiscal and Program Review 
LD 1813 
An Act To Make Minor Substantive Changes to the Tax Laws 
LR 2504(08) 
Fiscal Note for Senate Amendment ,A' to Committee Amendment ,A, 
Sponsor: Sen. Cathcart 
Fiscal Note Required: Yes 
Fiscal Note 
Eliminates study costs 
This amendment eliminates a $5,460 cost to the Legislative budget by removing the requirement that the Taxation 
Committee meet to conduct a review of the sales tax exemption for truck bodies and trailers manufactured in-state. 
No deappropriation is needed because there was no appropriation for the study in the bill. 
LR2504(8) - Fiscal Note - Page 1 of 1