An Act To I 0 Provide a State Income Tax Credit to Dentists for Military Pensions II
Maine Legislature, Session 123, LD 1984
Committee Amendment CA_A_S476 (Senate)

COMMITTEE AMENDMENT" A " to S.P. 778, L.D. 1984, Bill, "An Act To 
I 0 
Provide a State Income Tax Credit to Dentists for Military Pensions" 
II 
Amend the bill by striking out the title and substituting the following: 
'An Act To Provide a State Income Tax Deduction to Dentists for Military 
Pensions' 
Amend the bill by striking out all of the emergency preamble (page I, lines I to 8 in 
IS 
L.D.). 
Amend the bill by striking out all of section I and inserting the following: 
'Sec. 1. 36 MRSA §S122, sub-§2, ~, as enacted by PL 2007, c. 466, Pt. A, §68 
and affected by §70, is amended to read: 
Y. 
The portion of contributions to a qualified tuition program established under 
Section 529 of the Code up to $250 per designated beneficiary. This deduction may 
not be claimed on returns when federal adjusted gross income exceeds $100,000 for 
returns with a filing status of single or married filing separately or $200,000 for 
returns with a filing status of married joint or head of household; att4 
Sec. 2. 36 MRSA §S122, sub-§2, ~Z, as enacted by PL 2007, c. 466, Pt. A, §69, 
is amended to read: 
Z. For income tax years beginning on or after January I, 2006, to the extent included 
in federal adjusted gross income and not otherwise removed from Maine taxable 
income, an amount equal to the total of capital gains and ordinary income resulting 
from depreciation recapture determined in accordance with the Code, Sections 1245 
and 1250 that is realized upon the sale of property certified as multifamily affordable 
I 
housing property by the Maine State Housing Authority in accordance with 
Title 30-A, section 4722, subsection I, paragraph AA7: and 
Sec. 3. 36 MRSA §S122, sub-§2, ~AA is enacted to read: 
COMMITTEE AMENDMENT 
.. ,. 
' .... 
I 
COMMITTEE AMENDMENT .. /I" to S.P. 778, L.D. 1984 
AA. The amount of pension benefits to the extent included in federal adjusted gross 
income under a military retirement plan as defined in paragraph M that exceed the 
amount of military retirement plan pension benefits deducted under paragraph M and 
that are received by a person who practices as a licensed dentist in this State for an 
average of at least 20 hours per week during the tax year and who accepts patients 
who receive benefits under the MaineCare program administered under Title 22, 
chapter 855.' 
Amend the bill by inserting after section 2 the following: 
'Sec. 3. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRA TIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services - Bureau of 0002 
Initiative: Provides one-time funds for the computer programming costs associated with 
the military pension deduction for certain dentists. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2007-08 
$0 
$0 
2008-09 
$11,000 
$11,000 
Amend the bill by striking out all of the emergency clause (page 1, lines 35 and 36 in 
L.D.). 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment replaces the income tax credit with an income tax deduction to 
facilitate administration of the benefit and removes emergency provisions. It also adds an 
appropriations and allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/18/08 Mac.. 
LD 1984 
LR 2916(02) 
An Act To Provide a State Income Tax Credit to Dentists for Military Pensions 
Fiscal Note for Bill as Amended by Committee Amendment" A " 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
, opropriations/AlJocations 
(Jeneral Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
2007-08 
$0 
$0 
$0 
$0 
2008-09 
$27,179 
$11,000 
($16,179) 
($870) 
Projections 
2009-10 
$13,368 
$0 
($13,368) 
($733) 
Projections 
2010-11 
$15,122 
$0 
($15,122) 
($829) 
The General Fund revenue loss associated with the income tax deduction for ce11ain dentists is estimated to be 
$ I 6, I 79 in fiscal year 2008-09, This bill also includes a one-time General Fund appropriation of $11,000 in fiscal 
year 2008-09 for the computer programming costs associated with this income tax deduction. 
LR29 I 6(02) - Fiscal Note - Page I of I