An Act Regarding Conformity with the Federal Jobs and Growth Tax Relief Reconciliation Act of 2003 LR2170(04)
Maine Legislature, Session 121, LD 1633
Committee Amendment CA_B_S285 (Senate)
Committee: Taxation

COMMITTEE AMENDMENT "g" to S.P. 589, 
Act Regarding Conformity with the Federal 
Relief Reconciliation Act of 2003" 
L.n. 1633, Bill, "An 
Jobs and Growth Tax 
Amend the bill by striking out all of sections 2 to 7. 
Further amend the bill by inserting after section 7 the 
following: 
'Sec. 8. Calculation and transfer; fiscal year 2003-04 flexible grant 
funds. 
Notwithstanding the Maine 
Revised Statutes, Title 
5, 
section 1585, or any other provision of law, the State Budget 
Officer shall calculate the amounts in that section of this Act 
that makes appropriations and allocations that apply against each 
General 
Fund 
and Federal 
Block Grant Fund. account 
and that 
represent fiscal year 2003-04 General Fund expenditures certified 
by the Governor 
as eligible for 
expenditure 
from 
the 
funds 
received 
from 
the 
federal 
Jobs 
and 
Growth 
Tax 
Relief 
Reconciliation Act of 2003, Public Law 108-27. 
The State Budget 
Officer shall transfer those amounts by financial order upon 
approval 
of 
the 
Governor. 
These 
transfers 
are 
considered 
adjustments 
to General 
Fund appropriations 
and Federal Block 
Grant Fund allocations.' 
Further amend the bill by inserting after section 8 the 
following: 
, Sec. 
9. 
Appropriations 
and 
allocations. 
appropriations and allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, 
DEPAJrIMENT OF 
Page l-LR2l70(4) 
The 
following 
COMMITTEE AMENDMENT 
~ 
~ 
ftt 
COMMITTEE AMENDMENT "8" to S.P. 589, L.D. 1633 
Departments and Agencies Statewide -
0016 
Initiative: 
Adjusts appropriations and allocations to reflect a 
shift of expenditures from the General Fund to the Federal Block 
Grant Fund as a result of the receipt of flexible federal grants 
pursuant to the federal Jobs and Growth Tax Relief Reconciliation 
Act of 2003. 
General Fund 
2003-04 
2004-05 
All Other 
($50,000,000) 
$0 
General Fund Total 
($50,000,000) 
$0 
Federal Block Grant Fund 
2003-04 
2004-05 
All Other 
$50,000,000 
$0 
Feder::al Block Grant Fund Total 
$50,000,000 
$0' 
Further amend the bill by relettering 
nonconsecutive 
Part 
letter 
or 
section 
consecutively. 
or renumbering any 
number 
to 
read 
SUMMARY 
This amendment is the minority report of the Joint Standing 
Committee on Taxation. 
It removes provisions of the bill that 
require taxpayers to make adjustments to increase their income to 
avoid a loss of state revenue resulting from full conformity with 
the federal Internal Revenue Code and provides partial funding 
for full conformity from flexible funds avail"able to the State 
under the federal Jobs and Growth Tax Relief Reconciliation Act 
of 2003, Public Law 108-27. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Federal Block Grant Funds 
Revenue 
General Fund - Income Tax 
Approved: 06112/03 ~ae 
l2lst Maine Legislature 
Office of Fiscal and Program Review 
LD 1633 
An Act Regarding Conformity with the Federal Jobs and Growth Tax 
Relief Reconciliation Act of 2003 
LR2170(04) 
Fiscal Note for Bill as Amended by Committee Amendment 'fJ' 
Committee: Taxation 
Fiscal Note Required: Yes 
Minority 
Fiscal Note 
Projections 
Projections 
2003-04 
2004-05 
2005-06 
2006-07 
$4,173,313 
$29,725,923 
$1,060,408 
($11,122,010) 
($50,000,000) 
$0 
$0 
$0 
$50,000,000 
$0 
$0 
$0 
($54,173,313) 
($29,725,923) 
($1,060,408) 
$11,122,010 
Other Special Revenue - Income Tax 
($2,911,316) 
($1,597,494) 
($58,166) 
$610,068 
Fiscal Detail and Notes 
This bill requires the state to conform to recent federal income tax law changes contained in the federal Jobs and 
Growth Tax Relief Reconciliation Act of2003, Public Law 108-27. It utilizes $50,000,000 of federal relief funds to 
partially offset the General Fund Revenue loss. The same $50,000,000 is contained in Committee Amendment "A" to 
LD 1614, the governor's supplemental budget. 
LR2170(4) - Fiscal Note - Page 1 of!