An Act To
Maine Legislature, Session 124, LD 0950
Committee Amendment CA_A_H334 (House)
Committee: Taxation related to federal discharge of liability requirements and procedures

COMMITTEE AMENDMENT" A" to H.P. 653, L.D. 950, Bill, "An Act To 
Amend the Maine Estate Tax" 
Amend the bill by striking out the title and substituting the following: 
'Resolve, Related to the Maine Estate Tax' 
Amend the bill by striking out everything after the title and before the summary and 
inserting the following: 
'Sec. 1. Procedures for discharge of liability of personal representative. 
Resolved: That the Department of Administrative and Financial Services, Bureau of 
Revenue Services shall make available a form for a personal representative to request a 
certificate of discharge of personal liability under the Maine Revised Statutes, Title 36, 
section 4066 and shall make the form and an explanation of the discharge process 
available on a publicly accessible website and through other available means; and be it 
further 
Sec. 2. Review federal requirements for discharge of liability. Resolved: 
That the Department of Administrative and Financial Services, Bureau of Revenue 
Services shalI review procedures under the United States Internal Revenue Code for the 
discharge of personal liability of a personal representative under the federal estate tax and 
report to the Joint Standing Committee on Taxation by January 15,2010 identifying those 
requirements and procedures and the ways in which they differ from requirements and 
procedures in this State; and be it further 
Sec. 3. Legislation. Resolved: That the Joint Standing Committee on Taxation 
may submit legislation to the Second Regular Session of the 124th Legislature related to 
the report provided under section 2 or to address changes to the estate tax detennined to 
be necessary as the result of any changes to the fed~ral estate tax.' 
COMMITTEE AMENDMENT 
.~ 
~ 
COMMITTEE AMENDMENT" A" to H.P. 653, L.D. 950 
SUMMARY 
This amendment replaces the bill with a resolve directing the Department of 
Administrative and Financial Services, Bureau of Revenue Services to make available 
forms and explanatory materials related to the discharge of personal liability of personal 
representatives under the .estate tax and to submit a report to the Joint Standing 
Committee on Taxation related to federal discharge of liability requirements and 
procedures. The resolve also authorizes the committee to submit related legislation to the 
FISCAL ~OTE RE<2ClRED 
(See attacbed) 
COMMITTEE AMENDMENT 
\ 
I 
I' 
:'. 
) 
.\ 
) 
') 
~~ I 
I 
, 
~ 
I' 
, 
/ 
':11 , 
r--" 
( i 
Approved: 05/15/09 wac:.. 
LD950 
LR 1680(02) 
An Act To Amend the Maine Estate Tax 
Fiscal Note for Bill as Amended by Committee Amendment "A" 
Committee: Taxation' 
~ 
Fiscal Note Required: Yes 
Fiscal Note 
Minor cost increase - General Fund 
Fiscal Detail and Notes 
( 
The additional costs to Maine Revenue Services associated with providing a form for an estate's personal 
representative to request a certificate of discharge of personal liability and other administrative duties can be absorbed 
within existing budgeted resources. 
LRI680(02) - Fiscal Note - Page 1 of 1