An Act Low Income Home Energy Assistance Program
Maine Legislature, Session 122, LD 1891
Senate Amendment SA_B_S431 (Senate)

To 
SENATE 
Provide 
AMENDMENT :;E, to 
Funding for the 
H.P. 1332, L.D. 1891, Bill, "An Act 
Low 
Income Home 
Energy Assistance 
Program" 
Amend the bill by striking out the title and substituting 
the following: 
, An Act To 
Provide Funding for the 
Low 
Income 
Home 
Assistance 
Program 
and 
Provide 
Heating 
Assistance 
to 
Businesses' 
Energy 
Small 
Further 
amend 
the bill by inserting after the enacting 
clause and before section 1 the following: 
'Sec. 1. 36 MRSA § 1811, first" as amended by PL 2001, c. 439, 
Pt. TTTT, §2 and affected by §3, is further amended to read: 
A tax is imposed on the value of all tangible personal 
property and taxable services sold at retail in this State. 
The 
rate of tax is 7% 
on the value of liquor sold in licensed 
establishments as defined in Title 28-A, section 2, subsection 
15, in accordance with Title 28-A, chapter 43; 7% on the value of 
rental of living quarters in any hotel, rooming house or tourist 
or trailer camp; 10% on the value of rental for a period of less 
than one year of an automobile: 7% on the value of prepared food; 
beginning March 1. 2006, 2.5% on the value of fuel j?urchased to 
heat a business that is not a manufacturing facility and that has 
no more than 50,000 square feet of space and employs 3 or more 
employees; and 5% on the value of all other tangible personal 
property and taxable services. 
Value is measured by the sale 
price, except as otherwise provided.' 
Further amend the bill in section 2 in the 2nd line (page 1, 
line 29 in L.D.) by striking out the following: 
"section 3" and 
inserting in its place the following: 
'this Act' 
Page I-LR3064(4) 
SENATE AMENDMENT 
,.., 
~ 
SENATE AMENDMENT :I3. to H.P. 1332, L.D. 1891 
Further amend the bill by striking out all of section 3 and 
inserting in its place the following: 
. Sec. 3. Dedicated fund. 
Notwithstanding any other provision 
of law to the contrary, the first $5,000,000 of taxes collected 
for the state fiscal year ending June 30, 2006 on the sale of 
fuel purchased for heating by businesses of any size must be 
dedicated 
and 
transferred 
to 
the 
Low 
Income 
Home 
Energy 
Assistance Program dedicated fund pursuant to section 4. 
Sec. 4. Transfer of funds; Low Income Home Energy Assistance 
Program Dedicated Fund. 
Notwithstanding any other provision of 
law 
to 
the 
contrary, 
the 
State 
Controller 
shall 
transfer 
$5,000,000 from the General Fund undedicated revenue to the Low 
Income Home Energy Assistance Program dedicated fund on or before 
January 15, 2006. 
The transfer pursuant to this section is made 
after the calculation of the transfer to the Local Government 
Fund pursuant to the Maine Revised Statutes, Title 30-A, section 
5681. 
Sec. 
5. 
Appropriations 
and 
allocations. 
appropriations and allocations are made. 
MAINE STATE HOUSiliG Atr.rBDRITY 
Low Income Home Energy Assistance -
MSBA 
0708 
The 
following 
Initiative: 
Provides funding for the Low 
Income Home 
Energy 
Assistance Program. 
OTHER SPECIAL REVENUE FORDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
2005-06 
$5,000,000 
$5,000,000 
Sec. 
6. 
Appropriations 
and 
allocations. 
appropriations and allocations are made. 
The 
ADMINISTRATIVE ABD FIlIABCIAL SERVICES, DEPARTMENT OF 
Maine Revenue Services 
0002 
2006-07 
$0 
$0 
following 
Initiative: 
Provides one-time funds for the additional printing 
and mailing costs associated with the change in the tax rate and 
to modify the return form. 
GENERAL FORD 
All Other 
SENATE 
2005-06 
$20,000 
2006-07 
$0 
AMENDMENT 
, 
SENATE AMENDMENT "13" to H.P. 1332, L.D. 1891 
GENERAL FUND TOTAL 
$20,000 
Further amend the bill by relettering 
or 
section 
nonconsecutive 
consecutively. 
Part 
letter 
SUMMARY 
or renumbering 
number 
to 
$0' 
any 
read 
This amendment identifies the source of the funding provided 
by the bill to the Low Income Home Energy Assistance Program. 
Under this amendment, the first $5,000,000 of taxes collected for 
the state fiscal year ending June 30, 2006 on the sale of fuel 
purchased for heating by businesses of any size must be placed in 
a special dedicated fund. 
In addition, this amendment provides heating assistance to 
small businesses by reducing from 
5% 
to 
2.5% the sales tax 
imposed on fuel purchased to heat a business if that business has 
not more than 50,000 square feet of space and employs 3 or more 
employees. 
In addition, this amendment also includes a one-time General 
Fund appropriation of $20,000 in fiscal year 2005-06 for Maine 
Revenue 
Services 
for 
the 
additional 
administrative 
costs 
associated with the change in the tax rate. 
SPONSORED BY, -r 
1'( r .. AX 
(Senator COUR) 
~.-~ 
COUNTY: 
York 
FISCAL '>;UTE REQliIREI)' 
(See attached) 
, 
.. -.~ 
SENATE AMENDMENT 
Approved: 01/04/06 ;t.'?ae 
LD 1891 
LR3064(04) 
An Act To Provide Funding for the Low Income Home Energy Assistance Program 
Fiscal Note for Senate Amendment~' 
Sponsor: Sen Courtney 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
Projections 
2005-06 
2006-07 
2007-08 
2008-09 
Net Cost (Savings) 
General Fund 
$1,233,676 
$4,398,615 
$4,481,860 
$4,571,497 
Appropriations/Allocations 
General Fund 
($4,980,000) 
$0 
$0 
$0 
Other Special Revenue Funds 
$5,000,000 
$0 
$0 
$0 
Revenue 
General Fund 
($6,2l3,676) 
($4,398,615) 
($4,481,860) 
($4,571,497) 
Other Special Revenue Funds 
($65,224) 
($236,385) 
($245,840) 
($250,757) 
Fiscal Detail and Notes 
Reducing the sales tax from 5% to 2.5% on fuel purchased for heating a business of no more than 50,000 square feet 
employing 3 or more people is expected to decrease General Fund revenue by $1 ,2l3,676 in fiscal year 2005-06 and 
$4,398,615 in fiscal year 2006-07. This amendment removes the $5,000,000 General Fund appropriation and provides 
an Other Special Revenue Funds allocation of $5,000,000 which will be made available through a transfer of General 
Fund undedicated revenue. This amendment also includes a one-time General Fund appropriation of $20,000 in fiscal 
year 2005-06 for Maine Revenue Services for the additional administrative costs associated with the change in the tax 
rate. 
LR3064(4) - Fiscal Note - Page I of I 
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