An Act To Implement Tax Relief and Tax Reform
Maine Legislature, Session 124, LD 1495
House Amendment HA_A_H578 (House)

HOUSE AMENDMENT "Iff,; to H.P.1051, L.D. 1495, Bill, "An Act To Implement 
Tax Relief and Tax Reform" 
Amend the bill by inserting after Part D the following: 
'PARTE 
Sec. E-1. Statutory referendum procedure; submission at election; form 
of question;' effective date. This Act must be submitted to the legal voters of the State 
at a statewide election held in the month of November following passage of this Act. The 
,municipal officers of this State shall notify the inhabitants of their respective cities,towns 
and plantations to meet, in the manner prescribed by law for holding a statewide election, 
to vote on the acceptance or rejection of this Act by voting on the following question: 
"Do you favor approving tax reform legislation enacted by the 124th 
Legislature that, among other tax reforms, restructures the current income 
tax structure by establishing a flat rate of 6.5% on taxable income with an 
additional .35% surcharge on income exceeding $250,000; broadens the 
sales tax base by including certain services, including certain amusement, 
entertainment 'and 
recreation 
services; 
installation, 
repair 
and 
maintenance services; personal property services; transportation and 
courier services; and long distance telephone service; increases the sales 
tax on prepared food and lodging and the sales tax on rentals of 
automobiles of less than one year; and excludes certain types of income , 
to simplify the calculation of income under the CircuitbreakerProgram?" 
The legal voters of each city, town and plantation shall vote by ballot on this question 
and designate their choice by a cross or check mark placed within a corresponding square 
below the word "Yes" or "No." The ballots must be received, sorted, counted and 
declared in open. ward, town and plantation meetings and returns made to the Secretary of 
State in the same manner as votes for members of the Legislature. The Governor shall 
,J review the returns. If a majority of the legal votes are cast in favor of this Act, the 
Governor shall proclaim the result without delay and this Act becomes effective 30 days 
after the date of the proclamation. 
HOUSE AMENDMENT 
~t.~~ 
HOUSE AMENDMENT ,.f{:::o H.P. 1051, L.D. 1495 
The Secretary of State shall prepare and furnish to each city, town and plantation all 
'ballots, returns and copies of this Act necessary to carry out the purposes of this 
referendum.' 
S~y 
This amendment makes the legislation subject to statutory referendum. 
. SPONSORED BY: 
AY'""--
D''' ................ "' 
A 
(Representative T 
TOWN: Newp~t 
FISCAL XOTE REQUIRED 
(See attached) 
'. .. 
. ... ~,. ....... 
HOUSE AMENDMENT 
i'l 
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.) 
('-"'~; 
Net Cost (Savings) 
"General Fund 
Appropriatio~sl Allocations 
General Fund 
Other Special Revenue Funds 
Revenue 
General Fund 
Other Special Revenue Funds 
Referend urn Costs 
Approved: 06/1 1/09 MaC!. ' 
LD 1495 
LR 2026(03) 
An Act To Implement Tax 'Relief and Tax Reform 
Fiscal Note for House Amendment" f(" 
S,ponsor: Rep. Tardy of Newport 
Fiscal Note Required: Yes 
Fiscal Note 
2009-10 
$7,395,539 
($523,073) 
$0 
($7,918,612) 
($408,348) 
2010-11 
($7,342,141) 
($1;511,091) 
($2,861,638) 
$5,831,050 
($2,751,66,8) 
MonthlY ear 
Election Type 
Question 
Nov-09 
General 
Referendum 
Projections 
2011-12 
($7,260,226) 
($967,304) 
($4,313,954) 
$6,292,922 
($4,207,255) 
Length 
Standard 
Projections 
2012-13 
$3,739,729 
, ($J,015,664Y' 
($4,347,668) 
($4,755,393) 
($4,831,512) 
The Secretary of State's budget includes sufficient funds to accommodate one ballot of average length for the general 
election in November. If the number or size of the referendum questions requires production and delivery ofa second 
ballot, an additional appropriation of$107j 250 may be required. 
Fiscal Detail and Notes 
This amendment makes this bill and the revenue effects, appropriations and allocations contingent upon approval by 
the voters at a November referendum. rfapproved by the voters in November, the bill would have the following 
impact with the first year's sales tax revenue collected on short-term auto rentals slightly reduced due to a delay 
beyond the original start date of October 1, 2009. 
LR2026(03) - Fiscal Note - Page 1 of2 
Summary of Revenue: 
Income Tax 
. General Fund 
Local Government Fund 
Sales and Use Tax 
General Fund 
Local Government Fund 
Tourism Fund 
Tax and Rent Relief 
General Fund 
Total General Fund Revenue 
General Fund Appropriations: 
Maine Revenue SerVices Administrative Cost 
2009-10 
2010-11 
($32,754,888). ($84,496,413) 
($1,728, i 52) 
($4,442,970) 
$40,422,700 
$79,475,363 
$2,123,300 
$4,333,000 
$0 
$2,861,638 
$0 
($810,000) 
$7,667,812 
($5,831,050) 
$523,073· 
$1,511,091 
LR2026(03) - Fiscal Note - Page 2 of2 
/\ 
), 
Projections 
. ·ProjectionS ! 
2011-12 
2012-13 
.') 
($87,556,532) . ($80,599,763) 
($4,610;871) 
($4,239,462) 
$81,263,610 
$85,355,156 
$4,504,082 
$4,723,306 
$4,313,954 
$4,347,668 
$0 
$0 
($6,292,922) 
$4,755,393 
$967,304 
$1,015,664 
')