Resolve, To Provide Information to Maine Citizens Regarding Maine's Tax Laws
Maine Legislature, Session 123, LD 1378
Committee Amendment CA_A_H571 (House)

COMMITTEE AMENDMENT "fj " 
to H.P. 970, L.D. 1378, "Resolve, To Provide 
Information to Maine Citizens Regarding Maine's Tax Laws" 
Amend the resolve by striking out everything after the title and before the summary 
and inserting the following: 
'Sec. 1. Taxpayer information. Resolved: That the State Tax Assessor shall 
develop and make available to taxpayers in a format that can be easily understood by the 
average citizen the following information: 
1. A simple description of the provisions of the State's tax laws that are most likely 
to apply to the average citizen; 
2. Data and graphical representations of current and historical revenue collections by 
the State; 
3. Comparisons of the major components of the State's tax structure with those of 
other states, including rates, exemptions, credits and administrative procedures, to the 
extent such information is available; and 
4. A summary of major changes to the State's tax structure after each regular session 
of the 123rd Legislature in the format of a brochure that is made available to inform 
citizens of such changes. 
The assessor may meet the requirements of this section by making the required 
information available on the bureau's website. If any of the information required by this 
section is available on other websites, the assessor may meet the requirements of this 
subsection by links to the other sites; and be it further 
Sec. 2. Appropriations and allocations. Resolved: 
That the following 
appropriations and allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services - Bureau of 0002 
COMMITTEE AMENDMENT 
~.'" 
COMMITTEE AMENDMENT "A "to H.P. 970, L.D. 1378 
Initiative: Provides funds for one Tax Division Assistant Executive position to coordinate 
the additional public information efforts to provide the required taxpayer information. 
GENERAL FUND 
2007-08 
2008-09 
POSITIONS - LEGISLATIVE COUNT 
1.000 
1.000 
Personal Services 
$58,086 
$82,109 
All Other 
$10,534 
$7,334 
GENERAL FUND TOTAL 
$68,620 
$89,443 
SUMMARY 
This amendment replaces the resolve with language that requires the State Tax 
Assessor to make available to citizens certain information regarding the State's tax 
structure and recent legislative changes to the tax structure. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Revised: 06/11107 
LD 1378 
LR 535(02) 
Resolve, To Provide Information to Maine Citizens Regarding Maine's Tax Laws 
Fiscal Note for Bill as Amended by Committee Amendment 'ft " 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
2007-08 
$68,620 
$68,620 
·2008-09 
$89,443 
$89,443 
Projections 
2009-10 
$93,549 
$93,549 
Projections 
2010-11 
$97,860 
$97,860 
This bill includes General Fund appropriations of $68,620 in fiscal year 2007-08 and $89,443 in fiscal year 2008-09 
for one Tax Division Assistant Executive position to coordinate the additional public information efforts to provide 
the required taxpayer infonnation. 
LR0535(02) - Fiscal Note - Page 1 of 1