An Act To Connect the BETR Program with Job Retention
Maine Legislature, Session 122, LD 1102
Committee Amendment CA_B_H755 (House)
Amends: 36 MRSA §6666

COMMITTEE AMENDMENT ,]3" to H.P. 755, L.D. 1102, 
Act To Connect the BETR Program with Job Retention" 
Bill, "An 
Amend the bill in section 1 in subsection 4 in the 2nd line 
(page 1, line 6 in L.D.) by striking out the following: 
"6664" 
and inserting in its place the following: 
'~' 
Further amend the bill by striking out all of section 2 and 
inserting in its place the following: 
, Sec. 2. 36 MRSA §6666 is enacted to read: 
§6666. 
Return of reimbursement for workforce reduction 
1. 
Refund of reimbursement. 
A person that receives 
a 
benefit under this chapter must retain all or increase the number 
of its employees to remain eligible to participate in the BETR 
program. 
Notwithstanding any other provision of this chapter, if 
a person is determined by the Department of Labor to have reduced 
that person's workforce in this State, the person shall refund 
taxes reimbursed under this chapter for the year immediately 
previous to the year in which the workforce is reduced based upon 
the following schedule. 
For purposes of this section, a person 
reduces that person's workforce if the person terminates or 
suspends positions for more than 3 months. 
A. 
If the person reduces its workforce by up to 25%, it 
must refund 25% of the reimbursement amount. 
B. 
If the person reduces its workforce by more than 25% up 
to 50%, it must refund 50% of the reimbursement amount. 
Page l-LR0854(3) 
COMMITTEE AMENDMENT 
.,. 
~,-
4.6 
COMMITTEE AMENDMENT .:/3 .. to H.P. 755, L.D. 1102 
C. 
If the person reduces its workforce by more than 50% up 
to 75%, it must refund 75% of the reimbursement amount. 
D. 
If the person reduces its workforce by more than 75%, it 
must refund 100% of the reimbursement amount. 
2. 
Determination 
of 
reductions 
in 
workforce. 
The 
Department of Labor shall, by August 1st. annually, notify the 
bureau of 
any person that has 
reduced its workforce. 
The 
Department of Labor may adopt rules necessary to enforce this 
section and may request any information necessary to identify a 
workforce reduction from a person receiving benefits under this 
chapter. 
Rules 
adopted 
under 
this 
subsection 
are 
routine 
technical rules as defined in Title 5, chapter 375, subchapter 
2-A. 
A person that fails to provide information requested by the 
Department 
of 
Labor 
must 
refund 
100% 
of 
the 
reimbursement 
amount. 
The 
bureau 
shall 
provide 
any 
information 
to 
the 
Department of Labor that will assist in making determinations of 
workforce reductions under this section. 
3. Setoff. 
The bureau may set off against refunds owed 
under this section any tax refunds or payments due to the person 
owing a refund under this section. 
Sec. 3. Application. 
This Act applies to applications for 
benefits under the Maine Revised Statutes, Title 36, chapter 915 
filed on or after August 1, 2007. 
Sec. 
4. 
Appropriations 
and 
allocations. 
appropriations and allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, 
DEPARTMENT OF 
Maine Revenue Services 
0002 
The 
following 
Initiative: 
Provide 
funds 
for 
the 
administrative 
costs 
associated 
with 
the 
job 
retention 
limitation 
on 
Business 
Equipment Tax Reimbursement program benefits. 
GENERAL nnm 
All Other 
GENERAL FUND TOTAL 
2005-06 
$0 
$0 
2006-07 
$20,000 
$20,000' 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "Jt)" to H.P. 755, L.D. 1102 
SUMMARY 
This amendment changes a section number to avoid a conflict, 
requires the Department of Labor to identify persons subject to 
the 
refund 
requirement, 
changes 
the 
method 
of 
calculating 
workforce 
reductions 
and 
adds 
an 
application 
date 
and 
an 
appropriations and allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 01/31106 ;tvac 
LD 1102 
LR 0854(03) 
An Act To Connect the BETR Program with Job Retention 
Fiscal Note for Bill as Amended by Committee Amendment:B" 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Undetermined future biennium revenue increase - General Fund 
Undetermined current biennium cost increase - General Fund 
2005-06 
2006-07 
Projections 
2007-08 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Fiscal Detail and Notes 
$0 
$0 
$20,000 
$0 
$20,000 
$0 
Projections 
2008-09 
$0 
$0 
This bill is expected to increase General Fund revenue by a significant amount as a result of the limitation on Business 
Equipment Tax Reimbursement (BETR) program benefits. The exact amount by fiscal year can not be determined at 
this time and will depend on actual job losses and the timing of rebate payments. The current economic forecast 
projects additional job losses in manufacturing and reimbursement for property used in manufacturing represents over 
80% of BETR benefit costs. Based on these two factors, the provisions contained in this bill could potentially reduce 
the cost ofBETR benefits by well over 50% beginning in fiscal year 2009-2010. This bill includes a General Fund 
appropriation of $20,000 in fiscal year 2006-07 for Maine Revenue Services for the administrative costs associated 
with these changes, including funds for computer programming. 
The Department of Labor indicates it will require ongoing General Fund appropriations beginning in fiscal year 2006-
for the programming and ongoing reporting costs associated with identifying persons who have reduced their 
workforce. The amount can not be determined at this time but is expected to be several hundred thousand dollars. 
LR0854(3) - Fiscal Note - Page 1 of 1