An Act To Promote Forest Certification and Long-term Forest Management
Maine Legislature, Session 124, LD 0540
Committee Amendment CA_A_H209 (House)
Amends: 36 MRSA §5219-C

COMMITTEE AMENDMENT "A" to H.P. 385, L.D. 540, Bill, "An Act To 
Promote Forest Certification and Long-term Forest Management" 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §5219-C, as amended by PL 2007, c. 627, §90, is repealed and 
the following enacted in its place: 
§5219-C. Forest management planning income credits 
1. Credit allowed. An individual is allowed a credit against the tax otherwise due 
under this Part for the costs incurred during the taxable year, with regard to a parcel of 
forest land in this State greater than 10 acres, of: 
A. 
A forest management and harvest plan developed by a licensed professional 
forester not in the regular employ of the individual; or 
B. 
An independent 3rd-party certification as defined in Title 12, section 8012, 
subsection 3 and recertification. 
2. Amount of credit. The total of credits allowed an individual under this section 
may not exceed during any 1 O-year period the lesser of: 
A. $400; and 
B. The individual's cost of the forest management plan or independent 3rd-party 
celtification or recertification. 
3. Limitation. The credit allowed by this section may not reduce the tax otherwise 
due under this Part to less than zero. 
4. Procedures. An individual claiming the credit under this section must attach a 
statement from the forester or certifying entity supporting the claim and swear that the 
aggregate credit claimed by the individual has not exceeded $400 in the previous 10 
years. An individual claiming this credit who deducts the cost of the forest management 
and harvest plan or independent 3 rd-party celtification as an expense under the Code 
Page I - 124LR1 129(02)-1 
COMMITTEE AMENDMENT 
.re, 
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COMMITTEE AMENDMENT ,A .. to H.P. 385, L.D. 540 
must increase federal adjusted gross income by the amount of that expense for purposes 
of the tax imposed by this Part. 
Sec. 2. Application. This Act applies to tax years beginning on or after January 1, 
2009.' 
SUMMARY 
This amendment reorganizes the language of the credit for clarity. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
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Approved: 03/27/09 Mac:.. 
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LD540 
LR 1129(02) 
An Act To Promote Forest Certification and Long-term Forest Management 
Net Cost (Savings) 
General Fund 
\Revenue 
General Fund 
Fiscal Note for Bill as Amended by Committee Amendmentt} " 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
2009-10 
$48,449 
2010-11 
$42,989 
Projections 
2011-12 
$43,849 
Other Special Revenue Funds 
($48,449) 
($2,658) 
($42,989) 
($2,358) 
($43,849) 
($2,405) 
Fiscal Detail and Notes 
Projections 
2012-13 
$44,726 
($44,726) 
($2,453) 
Increasing the existing $200 maximum income tax credit allowed once in a ten year period for a professional forest 
land management plan to a $400 maximum credit will reduce revenue to the General Fund by $48,449 in FY 2009-10 
and $42,989 in FY 2010-11. Increasing the tax credit will also reduce, the revenue to and distributions from Municipal 
Revenue Sharing by $2,658 in FY 2009-10 and $2,358 in FY 2010-11. Administrative costs to Maine Revenue 
Services associated with this change can be absorbed within existing budgeted resources. 
LRI129(02) - Fiscal Note - Page 1 of I