Resolve, To Create the Commission To Study L.D. 1660 Further amend the bill by striking out everything after the title and before the summary and inserting in its place the following: Sec. 1. Commission To Study L.D. 1660 established. Resolved: That the Commission To Study L.D. 1660, referred to in this resolve as "the L.D. 1660 commission," is established; and be it further Sec. 2. L.D. 1660 commission membership. Resolved: That the L.D. 1660 commission consists of 13 members appointed as follows: 1. Three members of the Senate, appointed by the President of the Senate, one of whom is a member of the political party having the largest number of members in the Senate and 2 of whom are members of the political party having the 2nd highest number of members in the Senate, and at least 2 of whom serve on the Joint Standing Committee on Taxation and at least one of whom represents a municipality with a primarily small business retail and service sector economy; Page l-LR0280(3) COMMITTEE AMENDMENT
Maine Legislature, Session 122, LD 1557
Committee Amendment CA_A_S369 (Senate)
Committee: Taxation and at least one of whom represents a municipality with a mill

COMMITTEE AMENDMENT "A, to S.P. 541, L.D. 1557, Bill, "An 
Act To Improve the Business Equipment Tax Reimbursement Program" 
Amend the bill by striking out the title and substituting 
the following: 
'Resolve, To Create the Commission To Study L.D. 1660' 
Further amend the bill by striking out everything after the 
title and before the summary and inserting in its place the 
following: 
'Sec. 1. Commission To Study L.D. 1660 established. Resolved: 
That the Commission To Study L.D. 
1660, referred to in this 
resolve as "the L.D. 1660 commission," is established; and be it 
further 
Sec. 2. L.D. 1660 commission membership. Resolved: 
That the 
L.D. 1660 commission consists of 13 members appointed as follows: 
1. 
Three members of the Senate, appointed by the President 
of the Senate, one of whom is a member of the political party 
having the largest number of members in the Senate and 2 of whom 
are members of the political party having the 2nd highest number 
of members in the Senate, and at least 2 of whom serve on the 
Joint Standing Committee on Taxation and at least one of whom 
represents a municipality with a primarily small business retail 
and service sector economy; 
Page l-LR0280(3) 
COMMITTEE AMENDMENT 
~ 
~i"" 
~:,; .). 
COMMITTEE AMENDMENT ·A· to S.P. 541, L.D. 1557 
2. 
Three members of the House of Representatives, appointed 
by the Speaker of the House, 
of whom 
are members of the 
political party having the largest number of members in the House 
and one of whom is a member of the political party having the 2nd 
highest number of members in the House, and at least 2 of whom 
serve on the Joint Standing Committee on Taxation and at least 
one of whom represents a municipality with a mill. 
The Speaker 
of the House may substitute a member who does not represent a 
political party having the highest or 2nd highest number of 
members in the House for a member of such a political party with 
the approval of the House leader of the party for whom 
the 
substituted member is substituting; 
3. 
Two members of the public who are advocates or experts 
in Maine tax policy, one appointed by the President of the Senate 
and one appointed by the Speaker of the House; 
4. 
Two members of the public who represent businesses in 
the State who pay property taxes on business equipment, 
one 
representing a business that is a recipient of benefits under the 
Business 
Equipment 
Tax 
Reimbursement 
program 
of 
at 
least 
$1,000,000 in 2004, appointed by the President of the Senate, and 
one representing a business with fewer than 20 employees that 
pays personal property tax on business equipment, appointed by 
the Speaker of the House; 
5. 
One 
member 
appointed 
by 
the 
Governor 
upon 
the 
recommendation of the Maine Municipal Association; 
6. 
One 
member 
appointed 
by 
the 
Governor 
upon 
the 
recommendation of the Maine State Chamber of Commerce; and 
7. 
One 
member 
appointed 
by 
the 
Governor 
upon 
the 
recommendation of the Maine Service Centers Coalition; and be it 
further 
Sec. 3. Chairs. Resolved: 
That the first-named Senate member 
is 
the 
Senate 
chair 
of 
the 
L.D. 
1660 
commission 
and 
the 
first-named House of Representatives member is the House chair of 
the L.D. 1660 commission; and be it further 
Sec. 4. 
Appointments; convening of L.D. 1660 commission. 
Resolved: 
That all appointments must be made in sufficient time 
to facilitate the L.D. 1660 commission' s schedule of work. 
The 
appointing authorities shall notify the Executive Director of the 
Legislative Council once all appointments have been completed. 
The chairs shall call and convene the first meeting of the L.D. 
1660 commission as soon as possible after the effective date of 
this Act; and be it further 
COMMITTEE AMENDMENT 
~i~ 
wlJl 
·26 
COMMITTEE AMENDMENT A" to S.P. 541, L.D. 1557 
Sec. 5. Duties. Resolved: 
That the L.D. 1660 commission shall 
study a bill submitted in the First Special Session of the 122nd 
Legislature, H.P. 1171, L.D. 1660, "An Act To Reduce Income Taxes 
and Encourage Economic Growth in Maine," and recommend how to 
reduce 
or 
eliminate 
the 
personal 
property 
tax 
on 
business 
equipment, 
reduce 
or 
eliminate 
the 
Business 
Equipment 
Tax 
Reimbursement 
program 
and 
keep 
municipalities 
whole 
without 
transferr ing additional tax burden onto Maine homesteads. 
The 
commission shall hold 4 public hearings at geographically diverse 
locations around the State and may hold up 
to 7 additional 
meetings as necessary to complete the study; and be it further 
Sec. 6. Staff assistance. Resolved: 
shall provide 
necessary staffing 
commission; and be it further 
That the Legislative Council 
services to 
the 
L.D. 
1660 
Sec. 7. Compensation. Resolved: 
That the legislative members 
of 
the 
L.D. 
1660 
commission 
are 
entitled 
to 
receive 
the 
legislative per diem, as defined in the Maine Revised Statutes, 
Title 3, 
section 2, 
and 
reimbursement 
for travel 
and other 
necessary expenses related to their attendance at authorized 
meetings 
of 
the 
L.D. 
1660 
commission. 
Public 
members 
not 
otherwise compensated by their employers or other entities that 
they represent are entitled to receive reimbursement of necessary 
expenses and, upon a demonstration of financial hardship, a per 
diem equal to the legislative per diem for their attendance at 
authorized meetings of the L.D. 1660 commission; and be it further 
Sec. 8. Report. Resolved: 
That, no later than December 15, 
2005, the L.D. 1660 commission shall submit to the Legislature a 
report 
and 
legislation 
that 
includes 
its 
findings 
and 
recommendations; and be it further 
Sec. 9. Extension. Resolved: 
That, if the L.D. 1660 commission 
requires a limited extension of time to complete its study and 
make its report, it may apply to the Legislative Council, which 
may grant an extension; and be it further 
Sec. 10. L.D. 1660 commission budget. Resolved: 
That the chairs 
of the L.D. 1660 commission, with assistance from the L.D. 1660 
commission staff, shall administer the L.D. 
1660 commission's 
budget. 
Within 10 days after its first meeting, the L.D. 1660 
commission shall present a work plan and proposed budget to the 
Legislative Council for its approval. 
The L.D. 1660 commission 
may 
not incur expenses that would 
result in the L.D. 
1660 
commission's exceeding its approved budget. 
Upon request from 
the 
L.D. 
1660 
commission, 
the 
Executive 
Director 
of 
the 
Legislative 
Council 
shall 
promptly 
provide 
the 
L.D. 
1660 
commission chairs and staff with a status report on the L.D. 1660 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT ,~, to S.P. 541, L.D. 1557 
commission budget, expenditures incurred and paid and available 
funds. ' 
SUMMARY 
This amendment replaces the bill with a resolve establishing 
a study commission to study L.D. 1660, "An Act To Reduce Income 
Taxes and Encourage Economic Growth in Maine," personal property 
tax 
on 
business 
equipment 
and 
the 
Business 
Equipment 
Tax 
Reimbursement program and report to the Legislature by December 
15, 2005. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Legislative Study 
• 
. . . 
.... ".i4j5. . 
Revised: 06114/05 frac.. 
LD 1557 
LR 0280(03) 
An Act To Improve the Business Equipment Tax Reimbursement Program 
Fiscal Note for Bill as Amended by Committee Amendment 'A' 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
CUJ!ent Costs - Legislative Study 
The projected costs to fund the general operating expenses of this study are $15,730 in fiscal year 
2005-06. The Legislature'S current budget includes $30,000 in fiscal year 2005-06 and $20,000 in 
fiscal year 2006-07 for legislative studies. Whether the amounts are sufficient to fund all studies will 
depend on the number of studies authorized by the Legislative Council and the Legislature.