An Act To Make Administrative Changes to Tax Laws To Maintain a Balanced Budget (AFTER DEADLINE)
Maine Legislature, Session 124, LD 1830
Committee: Appropriations and Financial Affairs
Sponsors: CAIN, DIAMOND

MAINE STATE LEGISLATURE 
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124thMAINE LEGISLATURE 
Legislative Document 
No. 1830 
H.P.1321 
House of Representatives, April 2, 2010 
An Act To Make Administrative Changes to Tax Laws To Maintain 
a Balanced Budget 
(AFTER DEADLINE) 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
205. 
Reference to the Committee on Appropriations and Financial Affairs suggested and ordered 
printed. 
Presented by Representative CAIN of Orono. 
Cosponsored by Senator DIAMOND of Cumberland. 
Printed on recycled pDpcr 
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MILLICENT M. MacFARLAND 
Clerk 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. Legislative findings. The Legislature acknowledges that Public Law 
2009, chapter 382, An Act To Implement Tax Relief and. Tax Reform, is suspended due 
to the petition of the electors for a referendum to be held June 8, 2010 on the law 
pursuant to the Constitution of Maine, Article IV, Part Third, Section 17. The Legislature 
finds that certain dates specified in the suspended law for the implementation of changes 
in the State's tax laws have now passed and the application dates for the law, if ratified by 
the voters, would be inconsistent with the intent of the legislation. The Legislature also 
finds that, because of the suspension of the law, if the law is implemented without 
adjustments to its implementation dates, the law would result in an unintended budget 
shortfall of approximately $50,000,000. The Legislature finds that it is essential for the 
proper administration of the tax laws that the dates specified in the suspended law be 
updated. 
Sec. 2. Extension of dates. In order to ensure the proper administration of the tax 
laws, this Act extends for one year the implementation dates specified in Public Law 
2009, chapter 382 in order to allow for proper planning by taxpayers and to maintain a 
balanced state budget. 
Sec. 3. Contingent effective date. This Act takes effect only if Public Law 
2009, chapter 382 is not rejected by a majority of the electors voting on that measure 
pursuant to the Constitution of Maine, Article IV, Part Third, Section 17. 
Sec. 4. Maine Revised Statutes; reVISIOn clause. Wherever in the Maine 
Revised Statutes a date appears that is amended or enacted by Public Law 2009, chapter 
382, that date is amended to read or mean, as appropriate, one year following the 
specified year, and the Revisor of Statutes shall implement this revision when updating, 
publishing or republishing the statutes. 
SUMMARY 
Public Law 2009, chapter 382 is suspended pursuant to a people's veto. 
A 
referendum is scheduled to be held June 8,2010. Because certain dates contained in the 
law have passed, in order to ensure the proper administration of the laws if the people's 
veto fails, this bill provides that the implementation dates specified in Public Law 2009, 
chapter 382 be extended for one year. 
Page I - 124LR2659(OI)-I 
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