An Act Making Unified Appropriations and Allocations for the Expenditures of State Government, General Fund and Other Funds, and Changing Certain Provisions of the Law Necessary to the Proper Operations of State Government for the Fiscal Years Ending June 30, 2006 and June 30, 2007 Amend the amendment by inserting after Part PPPP the following: PARTQQQQ Sec. QQQQ-l. 36 MRSA §5122, sub-§l, 1[S, as correct"ed by RR 2003, c. 2, §117, is amended to read: S. For tax years beginning in 2003, 2004 and 2005, the amount received from the National Health Service Corps Scholarship Program and the Armed Forces Health Professions Scholarship and Financial Assistance program to the extent excluded from federal gross income in accordance with the Code, Section 117; ~ Sec. QQQQ-2. 36 MRSA §5122, sub-§l, 1JV, as amended by PL 2003, c. 705, §8, is further 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 period~-aaa~ Page 1-LR2149(41) SENATE AMENDMENT
Maine Legislature, Session 122, LD 0468
Committee Amendment CA_A-SA_C_S27 (Senate)
Amends: 36 MRSA §5122

SENATE 
AMENDMENT 
" C, to COMMITTEE 
AMENDMENT "A" to H. P . 
343, L.D. 468, Bill, "An Act Making Unified Appropriations and 
Allocations for the Expenditures of State Government, 
General 
Fund and Other Funds, and Changing Certain Provisions of the Law 
Necessary to the Proper Operations of State Government for the 
Fiscal Years Ending June 30, 2006 and June 30, 2007" 
Amend 
the 
amendment 
by 
inserting after 
Part 
PPPP 
the 
following: 
'PARTQQQQ 
Sec. QQQQ-l. 36 MRSA §5122, sub-§l, 1[S, as correct"ed by RR 
2003, c. 2, §117, is amended to read: 
S. 
For tax years beginning in 2003, 
2004 and 2005, the 
amount 
received 
from 
the National 
Health Service 
Corps 
Scholarship Program and the Armed Forces Health Professions 
Scholarship and Financial Assistance program to the extent 
excluded from federal gross income in accordance with the 
Code, Section 117; ~ 
Sec. QQQQ-2. 36 MRSA §5122, sub-§l, 1JV, as amended by PL 
2003, c. 705, §8, is further 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 period~-aaa~ 
SENATE AMENDMENT 
~ •• 
SENATE AMENDMENT "C" to COMMITTEE 
AMENDMENT "A" to H.P. 
L.D. 468 
343, 
Sec. QQQQ-3. 36 MRSA §S122, sub-§l, 1JW, as enacted by PL 
2003, c. 705, §9, is repealed. 
Sec. 
QQQQ-4. 
Transfer 
from 
Dirigo 
Health 
Fund. 
Notwithstanding any other provision of law, by July 15, 2005 the 
State Controller shall transfer $579,852 from the Dirigo Health 
Fund created in the Maine Revised Statutes, Title 24-A, section 
6915 to the General Fund. 
Notwithstanding any other provision of 
law, 
by July 15, 
2006 
the 
State Controller shall transfer 
$505,117 from the Dirigo Health Fund to the General Fund. 
Sec. QQQQ-S. Application. 
Those sections of this Part that 
amend the Maine Revised Statutes, Title 36, section 5122 apply to 
tax years beginning on or after January 1, 2005. 
Sec. QQQQ-6. Appropriations and allocations. 
appropriations and allocations are made. 
DIRIGO HEALTH 
Dirigo Health Fund 
0988 
The 
following 
Initiative: 
Deallocates 
funds 
for Dirigo Health payments to 
outside consultants. 
OTHER SPECIAL REVENUE FORDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
Further amend the amendment by 
any 
nonconsecutive 
Part 
letter 
or 
consecutively. 
SUMMARY 
2005-06 
($579,852) 
($579,852) 
2006-07 
($505,117) 
($505,117) • 
relettering or renumbering 
section 
number 
to 
read 
This amendment adds Part QQQQ to conform Maine income tax 
law to federal law regarding contributions to health savings 
SENATE AMENDMENT 
SENATE AMENDMENT "C· to COMMITTEE 
AMENDMENT 
"A" to H.P. 343, 
L.D. 468 
accounts. 
The loss of tax revenue is balanced by deappropriating 
funds from the Dirigo Health Fund. 
FISCAL NOTE REQUIRED 
(See attached) 
SPONSORED BY: ~ 
tl' ~,~~ 
(Senator SN~~LO) 
COUNTY: 
Androscoggin 
SENATE AMENDMENT 
Approved: 03/23/05 ~ae 
LD468 
LR2149(41) 
An Act Making Unified Appropriations and Allocations for the Expenditures of State Government, 
General Fund and Other Funds, and Changing Certain Provisions of the Law Necessary to the Proper 
Operations of State Government for the Fiscal Years Ending June 30, 2006 and June 30, 2007 
. 
Fiscal Note for Senate Amendment a to Committee Amendment A 
Sponsor: Sen Snowe-Mello 
Fiscal Note Required: Yes 
Fiscal Note 
2005-06 
2006-07 
Net Cost (Savings) 
General Fund 
$0 
$0 
Appropriations/Allocations 
General Fund 
$0 
$0 
Other Special Revenue Funds 
($579,852) 
($505,117) 
Revenue 
General Fund 
($579,852) 
($505,117) 
Other Special Revenue Funds 
($31,162) 
($27,146) 
Transfers 
General Fund 
$579,852 
$505,117 
Other Special Revenue Funds 
($579,852) 
($505,117) 
Fiscal Detail and Notes 
This amendment will have no net effect on General Fund appropriations and revenue and a balanced budget is 
maintained for the 2006-2007 biennium. The estimated reduction in General Fund revenue will be offset by a transfer 
from the Dirigo Health Fund to the unappropriated surplus of the General Fund. 
LR2149(41) - Fiscal Note - Page 1 of 1