An Act To Make Administrative Changes to Tax Laws To Maintain a Balanced Budget
Maine Legislature, Session 124, LD 1830
Committee Amendment CA_A_H825 (House)

COMMITTEE AMENDMENT "A" to H.P. 1321, L.D. 1830, Bill, "An Act To 
Make Administrative Changes to Tax Laws To Maintain a Balanced Budget" 
Amend the bill by incorporating the attached fiscal note. 
SUMMARY 
This amendment incorporates a fiscalliote. 
Page I - 124LR2659(02)-1 
COMMITTEE AMENDMENT 
Approved: 04/05/10 
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124tb MAINE LEGISLATURE 
LD 1830 
LR 2659(02) 
An Act To Make Administrative Changes to Tax Laws To Maintain a Balanced Budget 
Fiscal Note for Bill as Amended by Committee Amendment" A " 
Committee: Appropriations and Financial Affairs 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
Contingent Revenue Increase - General Fund 
Contingent Revenue Increase - Other Special Revenue Funds 
Contingent current biennium savings - General Fund 
Presented below is a summary of the revised fiscal impact of Public Law 2009, chapter 382. The fiscal impact of that 
law has changed from its original fiscal impact as a result of its suspension pursuant to a people's veto. That revised 
impact is also compared to the impact that would result with the one-year delay in the effective dates in this bill. The 
impacts presented immediately below would occur only if the people's veto fails at the June 2010 referendum. 
2009-10 
2010-11 
2011-12 
2012-13 
Summary of Revenue Effects - Original Fiscal Note for Public Law 2009, chapter 382: 
Individual Income Tax 
General Fund 
($32,762,193) 
($84,498,244) 
($87,558,520) 
($80,599,999) 
Local Government Fund 
($1,724,326) 
($4,447,276) 
($4,608,344 ) 
($4,242,106) 
Sales and Use Tax 
General Fund 
$40,671,839 
$79,476,224 
$81,261,687 
$85,358,183 
Local Government Fund 
$2,140,623 
$4,333,576 
$4,503,893 
$4,721,321 
Tourism Marketing Promotion Fund 
$0 
$2,861,732 
$4,312,287 
$4,346,929 
Tax and Rent Relief 
General Fund 
$0 
($808,753) 
$0 
$0 
Total General Fund Revenue 
$7,909,646 
($5,830,773) 
($6,296,833) 
$4,758,184 
LR2659(02) - Fiscal Note - Page 1 of2 
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2009-10 
2010-11 
2011-12 
2012-13 
Summary of Revenue Effects - If people's veto fails and no date changes: 
Individual Income Tax 
General Fund 
$0 ($114,263,000) 
($79,450,000) 
($71,186,000) 
Local Government Fund 
$0 
($6,014,000) 
($4,182,000) 
($3,747,000) 
Sales and Use Tax 
General Fund 
$0 
$65,523,000 
$70,743,000 
$73,240,000 
Local GovernmentFund 
$0 
$3,449,000 
$3,929,000 
$4,074,000 
Tourism Marketing Promotion Fund 
$0 
$0 
$3,911,000 
$4,171,000 
Tax and Rent Relief 
General Fund 
$0 
($809,000) 
$0 
$0 
Total General Fund Revenue 
$0 
($49,549,000) 
($8,707,000) 
$2,054,000 
2009-10 
2010-11 
2011-12 
2012-13 
Summary of Revenue Effects - If people's veto fails and effective dates delayed one year: 
Individual Income Tax 
General Fund 
$0 
($32,813,000) 
($79,450,000) 
($71,186,000) 
Local Government Fund 
$0 
($1,727,000) 
($4,182,000) 
($3,747,000) 
Sales and Use Tax 
General Fund 
$0 
$32,757,000 
$72, I 10,000 
$73,158,000 
Local Government Fund 
$0 
$1,724,000 
$3,929,000 
$4,074,000 
Tourism Marketing Promotion Fund 
$0 
$0 
$2,544,000 
$4,253,000 
Tax and Rent Relief 
General Fund 
$0 
$0 
($935,000) 
$0 
Total General Fund Revenue 
$0 
($56,000) 
($8,275,000) 
$1,972,000 
Net General Fund Revenue - LD 1830 
$0 
$49,493,000 
$432,000 
($82,000) 
This bill does not adjust the appropriations and allocations included in Public Law 2009, chapter 382. However, the 
suspension of that law due to the people's veto has affected the timing and the amount of the administrative costs that 
would be incurred by Maine Revenue Services, DepaIiment of Administrative and Financial Services. If the people's 
veto fails, the original appropriations included in the Act would become effective, except that the appropriations in 
fiscal year 2009-10 would lapse due to an effective date after the close of the fiscal year. Presented below is a 
comparison of the total administrative costs of the original bill, the administrative costs as affected by the suspension 
due to the people's veto with no date changes and the administrative impact with the date changes. All of these costs 
are contingent and would only occur if the people's veto fails. 
2009-10 
2010-11 
2011 ... 12 
2012-13 
Contingent General Fund Administrative Costs: 
Original appropriations in PL 2009, c. 382 
$523,073 
$1,511,091 
$967,304 
$1,015,664 
Costs with suspension by people's veto 
$0 
$1,535,804 
$1,140,890 
$1,050,934 
Costs with suspension and one-year delay 
$0 
$635,479 
$1,542,013 
$1,062,878 
LR2659(02) - Fiscal Note - Page 2 of2 .