An Act Concerning Technical Changes to the Tax Laws
Maine Legislature, Session 122, LD 1751
Committee Amendment CA_B_S572 (Senate)
Amends: 36 MRSA §6201

COMMITTEE AMENDMENT "fj" to S.P. 668, L.D. 1751, Bill, "An 
Act Concerning Technical Changes to the Tax Laws" 
Amend the bill in section 2 in subsection 23-C in paragraph 
C in the first line (page 1, line 29 in L.D.) by striking out the 
following: 
".IDl!l" 
Further amend the bill in section 2 in subsection 23-C by 
striking out all of paragraph D (page 1, line 31 in L.D.) and 
inserting in its place the following: 
• D. 
Truck bodies and trailers 
HlaB\:l~ae.t.\:l-£ee.--i-:&--t..fl.&--gt;at;e; 
and' 
Further amend the bill by inserting after section 17 the 
following: 
. Sec. IS. 36 MRSA §6201.A, as enacted by PL 1989, c. 534, 
P~. 
A, §4, is amended to read: 
§620l-A. Short title 
This chapter saa;I,;I, ~ 
be known and may be cited as the 
"Maine Residents Property Tax Program" and may be referred to as 
"the Circuitbreaker Program." , 
Further amend the bill by striking out all of section 21 and 
inserting in its place the following: 
'Sec. 21. Application. 
That section of this Act that amends 
the Maine Revised Statutes, Title 36, section 4064 applies to the 
estates of decedents who die on or after January 1, 2005. 
That 
section 
of 
this 
Act 
that 
amends 
Title 
36, 
section 
on . 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT .. j}; .. to S.P. 668, L.D. 1751 
subsection 1 applies retroactively to tax years beginning on or 
after January 1, 2005. That section of this Act that amends Title 
36, 
section 
5203-C, 
subsection 
1, 
paragraph 
D 
applies 
retroactively to tax years beginning on or after January 1, 2004. 
That section of this Act that amends Title 36, section 5203-C 
subsection 4, paragraph A applies to tax years beginning on or 
after January 1, 
2006. 
Those sections of this Act that amend 
Title 36, section 5220, subsections 3 and 4 apply to tax years 
beginning on or after January I, 2006. That section of this Act 
that amends Title 36, 
section 6201, 
sUbsection 9 
applies to 
claims 
for benefits 
under 
the 
Maine 
Residents 
Property 
Tax 
Program filed for application periods that begin on or after 
August 1, 
2006. 
That 
section of this Act 
that repeals 
and 
replaces Title 36, section 6656 applies to property tax years 
beginning on or after April 1, 2004. I 
Further amend the bil1 by relettering or renumbering any 
nonconsecutive 
Part 
letter 
or 
section 
number 
to 
read 
consecutively. 
SUMMARY 
This 
amendment 
resolves 
an 
unconstitutional 
sales 
tax 
exemption for truck bodies and trailers manufactured in the State 
by 
expanding 
the 
exemp.tion. to 
cover 
all 
truck 
bodies 
and 
trailers, amends the application dates of several provisions ill 
the bill and adds a provision authorizing the Maine Residents 
Property Tax Program to be referred to as "the Circuitbreaker 
Program." 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 02/07/06 *ac:.. 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
LD 1751 
LR2950(03) 
An Act Concerning Technical Changes to the Tax Laws 
Fiscal Note for Bill as Amended by Committee Amendment "S" 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
2005-06 
2006-07 
2007-08 
$0 
$394,025 
$411,811 
Other Special Revenue Funds 
$0 
$0 
($394,025) 
($21,175) 
($411,811) 
($22,589) 
Fiscal Detail and Notes 
Projections 
2008-09 
$431,150 
($431,150) 
($23,650) 
The sales tax exemption for truck bodies and trailers is expected to reduce General Fund revenue by $394,025 in fiscal 
year 2006-07. 
LR2950(3) - Fiscal Note - Page 1 of I