An Act To Clarify the Definition of "Domiciled" for Maine Income Tax Purposes
Maine Legislature, Session 122, LD 0325
Committee Amendment CA_A_H588 (House)

COMMITTEE AMENDMENT .A" to H.P. 248, L.D. 325, Bill, "An 
Act To Clarify the Definition of "Domiciled" for Maine Income Tax 
Purposes" 
Amend the bill by striking out everything after the enacting 
clause and before the summary and inserting in its place the 
following: 
. Sec. I. 36 MRSA §SI02, sub-§S, as amended by PL 1981, c. 411, 
§1, is further amended to read: 
5. 
Resident individual. 
"Resident individual" 
means 
an 
individual: 
A. 
Who is domiciled in Mainet, unless: 
(1) 
The individual does not maintain a permanent place 
of abode in this State. maintains a permanent place of 
abode elsewhere and spends in the aggregate not more 
than 30 days of the taxable year in this State; or 
(2) 
Within any period of 548 consecutive days, 
the 
individual: 
(a) 
Is present in a foreign cOuntry or countries 
for at least 450 days; 
(b) 
Is not present in this State for more than 90 
days: 
COMMITTEE AMENDMENT 
"." 
COMMITTEE AMENDMENT ,/t .. to H.P. 248, L.D. 325 
(c) 
Does not maintain a permanent place of abode 
in this State at which 
a 
minor child of the 
individual or the individual's spouse, unless the 
individual and the individual's spouse are legally 
separated. is present for more than 90 days: and 
(d) 
Is 
present 
in 
this 
State 
during 
the 
nonresident portion of the taxable year for 
a 
number of dAYs that does not exceed an amount that 
bears the same ratio to 90 as the number of days 
contained in such portion of the taxable year 
bears to 548: or 
B. 
Who is not domiciled in Maine, but maintains a permanent 
place of abode in this State and spends in the aggregate 
more than 183 days of the taxable year in this State, unless 
ae the individual is in the Armed Forces of the United 
States. 
In determining whether an individual is domiciled in Maine, the 
geographic location of professional advisors selected by the 
individual, 
including advisors 
who 
render medical. 
financial. 
legal, accounting, insurance. fiduciary or investment services. 
may not be taken into consideration. 
In addition, charitable and 
political 
contributions 
made 
by 
the 
individual 
may 
not 
be 
considered in determining if the individual is domiciled in 
Maine. ' 
SUMMARY 
This amendment provides specific limitations on the domicile 
concept in the definition of "resident individual" in the case of 
an individual who does not maintain a permanent place of abode in 
Maine and is present in Maine for only short periods of time. 
This amendment also provides that domicile determinations may not 
be based on the location of an individual's professional advisors 
or on charitable or political contributions. 
FISCAL ~OTE REQrJRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 05/20/05 ;:tv'ae 
LD325 
LR 1688(02) 
An Act To Clarify the Definition of "Domiciled" for Maine Income Tax Purposes 
Fiscal Note for Bill as Amended by Committee Amendment "A" 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
venue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
2005-06 
$817,906 
($817,906) 
($43,955) 
Projections 
2006-07 
2007-08 
$2,211,313 
($2,211 ,313) 
($118,838) 
$2,835,400 
($2,835,400) 
($155,528) 
Projections 
2008-09 
$2,940,479 
($2,940,479) 
($161,292) 
Changing the definition of domiciled is expected to reduce General Fund revenue by $817,906 in fiscal year 2005-06 
and $2,211,313 in fiscal year 2006-07. 
LR1688(2) - Fiscal Note - Page 1 of 1