An Act To Equitably Maintain the Fiscal Sustainability of the Highway Fund Further amend the bill by striking out everything after the title and before the summary and inserting in its place the following: Emergency preamble. Whereas, acts of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and Whereas, the 90-day period may not terminate until after the beginning of the next fiscal year; and Whereas, certain obligations and expenses incident to the operation of the state departments and institutions will become due and payable immediately; and Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore, Page l-LR0348(2) COMMITTEE AMENDMENT
Maine Legislature, Session 122, LD 0131
Committee Amendment CA_A_H96 (House)
Amends: 36 MRSA §2903, 36 MRSA §3203, 36 MRSA §3321

COMMITTEE AMENDMENT "A" to H.P. 109, L.D. 131, Bill, 
Act To Delay the Fiscal Sustainability of the Highway Fund" 
"An 
Amend the bill by striking out the title and substituting 
the following: 
'An Act To Equitably Maintain the Fiscal Sustainability of the 
Highway Fund' 
Further amend the bill by striking out everything after the 
title and before the summary and inserting in its place the 
following: 
'Emergency preamble. Whereas, acts of the Legislature do not 
become effective until 90 days after adjournment unless enacted 
as emergencies; and 
Whereas, the 90-day period may not terminate until after the 
beginning of the next fiscal year; and 
Whereas, certain obligations and expenses incident to the 
operation of the state departments and institutions will become 
due and payable immediately; and 
Whereas, in the judgment of the Legislature, these facts 
create an emergency within the meaning of the Constitution of 
Maine 
and 
require 
the 
following 
legislation 
as 
immediately 
necessary for the preservation of the public peace, health and 
safety; now, therefore, 
Page l-LR0348(2) 
COMMITTEE AMENDMENT 
~e;,. 
~~ 
COMMITTEE AMENDMENT "A" to H.P. 109, L.D. 131 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §2903, sub-§I, as amended by PL 2001, c. 688, 
§1, is further amended to read: 
1. 
Excise tax imposed. 
An 
excise 
tax is 
imposed 
on 
internal combustion engine fuel used or sold wi thin this State, 
including sales to the State or a political subdivision of the 
StateT-~--~A&-~~~~~-~~¢-~--~alleaT-~~--~aa~-~k~-~~~-is 
~T4~-pe~-~a~~&R-~4~~~-~~~~-~~r-&&-Qe~iae4-ia 
see~iea-~9g~T-&&Q~B~-~-~~~-~~~~~~-p~~11i~-je~-e~ 
~QPgeje~-eB~iBe-a4~e~aE~. 
~ae-~aK-~~~~~~-~ai&-5ee~ieB 
is-~~-~~-aaaQal-~~~-aQjQ5~ffieB~-~~~a&a~-~~-see~ieB 
666l-eKe~-~~~-~~~-~e-~~~~-iffipe&ea-~peB-~~-~-e~ 
Q6ee--~e~--~ae--PQ~pese--e~--p~epelliB~--~e~--e~--~Q~9e~e~--eB~iBe 
aipe~a~~T The applicable tax rate is: 
D. 
Prior to July I. 2005. 25.2¢ per gallon: 
E. 
Beginning July 1. 2005 and until June 30. 2006. 25.9¢ 
per gallon: 
F. 
Beginning July I. 2006. 26.5¢ per gallon: and 
G. 
For internal combustion engine fuel bought or used for 
the purpose of propelling jet or turbojet aircraft. 3.4¢ per 
gallon. 
Sec. 2. 36 MRSA §3203, sub-§I, as amended by PL 2001, c. 688, 
§5, is repealed and the following enacted in its place: 
1. 
Genera11y. 
Except as provided in section 3204-A. 
an 
excise tax is levied and imposed on all suppliers of distillates 
sold. on all retailers of low-energy fuel sold and on all users 
of special fuel used in this State at the following rates: 
A. 
For distillates. the applicable tax rate is: 
(1) 
Prior to July 1. 2006. 26.3¢ per gallon; and 
(2) 
Beginning July 1. 2006. 26.5¢ per gallon; and 
B. 
For 
low-energy fuel. 
the tax rate is based on the 
British Thermal Unit. or "BTU." energy content for each fuel 
as compared to gasoline. 
Applicable 
BTU values and tax 
rates are determined as follows: 
(1) 
For gasoline with a 
BTU content per gallon of 
115.000 and a BTU value of 100%, the tax rate is: 
COMM/rrEE AMENDMENT 
~f::>. 
fA~ 
~ 
COMMITTEE AMENDMENT .. A .. to H.P. 109, L.D. 131 
(a) 
From July I. 2004 to June 30. 2005. 25.2¢ per 
gallon as authorized in section 2903; 
(bl 
From July 1. 2005 to June 30. 2006. 25.9¢ per 
gallon as authorized in section 2903; and 
(e) 
Beginning July L 
2006. 26.5¢ per gallon as 
authorized in section 2903; 
(2) 
For methanol. M85. with a BTU content per gallon 
of 65.530 and a BTU ya1ue of 57~. the tax rate is: 
(al 
From July 1. 2004 to June 30. 2005. 14.3¢ per 
gallon; 
(bl 
From July 1. 2005 to June 30. 2006. 14.7¢ per 
gallon; and 
(cl 
Beginning July I. 2006. 15.1t per gallon; 
(3) 
For ethanol. E85. with a BTU content per gallon of 
81.850 and a BTU value of 71%. the tax rate is: 
(al 
From July 1. 2004 to June 30. 2005. 17.8¢ per 
gallon; 
(b) 
From July I. 2005 to June 30. 2006. 18.3¢ per 
gallon; and 
(c) 
Beginning July I. 2006. 18.8t per gallon; 
(4) 
For propane with a 
BTU 
content per gallon of 
84.500 and a BTU value of 73%. the tax rate is: 
Ca) 
From July 1. 2004 to June 30. 2005. 18.3¢ per 
gallon; 
(bl 
From July 1, 2005 to June 30. 2006, 18.9¢ per 
gallon; and 
Cc) 
Beginning July I. 2006. 19.3t per gallon; and 
(5) 
For compressed natural gas 
with a BTU content per 
standard cubic feet of 100 and a BTU value of 87%, the 
tax rate is: 
(a) 
From July 1, 2004 to June 30. 2005. 21.9¢ per 
standard cubic feet; 
COMMITTEE AMENDMENT 
~~. 
~~ 
\ . 
COMMITTEE AMENDMENT "A" to H.P. 109, L.D. 131 
(b) 
From July I. 2005 to June 30. 2006. 22.5¢ per 
standard cubic feet; and 
(c) 
Beginning July I. 2006. 23¢ per 100 standard 
cubic feet. 
Sec. 3. 36 MRSA §3321, sub-§2, as enacted by PL 2001, c. 688, 
§8, is amended to read: 
2. 
Inflation index defined. 
The inflation index 
~eF-~Qgd 
~S-*T**~T-~~~~4£~-~-~~~~}u&t~~-~~-~&e-yeaFs 
1999--~e--aggaT--~Re*~s~veT---S~aF~~R~--~R--agg4--aRa--eveFy--yeaF 
~he!"eaE~e!"T-4:-be--Nr~l-a-t=-iGn--~RaeH is the Consumer Price Index as 
defined in section 5402, 
subsection 1 
for the calendar year 
ending on the December 31st immediately preceding the calculation 
date, divided by the Consumer Price Index for the prior calendar 
year. 
Emergency clause. 
In view of the emergency cited in the 
preamble, this Act takes effect when approved. ' 
SUMMARY 
This amendment replaces the bill. 
The amendment partially 
maintains the buying power of the Highway Fund by adjusting the 
fuel tax rate on gasoline to reflect inflation and by adjusting 
the fuel tax rate on diesel fuel so that it is equal to the 
gasoline tax rate as of July 1, 2006. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/28/05 ~ac 
Net Cost (Savings) 
General Fund 
Highway Fund 
Revenue 
General Fund 
Highway Fund 
LD 131 
LR 0348(02) 
An Act To Delay the Fiscal Sustain ability of the Highway Fund 
Fiscal Note for Bill as Amended by Committee Amendment ''A' 
Committee: Transportation 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
2005-06 
2006-07 
2007-08 
$0 
($2,136) 
($2,199) 
$1,230,048 
$1,074,775 
$1,167,780 
Other Special Revenue Funds 
$0 
($1,230,048) 
o 
$2,136 
($1,074,775) 
$19,266 
$2,199 
($1,167,780) 
$19,835 
Fiscal Detail and Notes 
Projections 
2008-09 
($2,265) 
$1,268,284 
$2,265 
($1,268,284) 
$20,420 
The changes to motor fuel tax rates are expected to reduce Highway Fund revenue by $1,230,048 in fiscal year 2005-
and $1,074,775 in fiscal year 2006-07 and increase General Fund revenue by $2,136 in fiscal year 2006-07. 
LR0348(2) - Fiscal Note - Page 1 of 1