An Act To
Maine Legislature, Session 125, LD 1749
Committee Amendment CA_A_H792 (House)
Amends: 29-A MRSA §525, 36 MRSA §191, 36 MRSA §1140-B, 36 MRSA §3202, 36 MRSA §3209, 36 MRSA §5200-A, 36 MRSA §5216-D

COMMITTEE AMENDMENT "A " to H.P. 1290, L.D. 1749, Bill, "An Act To 
Amend the Tax Laws" 
Amend the bill by inserting after the enacting clause and before section 1 the 
following: 
'Sec. 1. 29-A MRSA §525, sub-§l1, as amended by PL 2009, c. 598, §6, is 
further amended to read: 
11. Cooperation. The State Tax Assessor, the Department of Public Safety and the 
Secretary of State shall cooperate in the issuance of decals, licenses and permits, the 
processing of tax returns, enforcement of this section and to ensure that timely 
information is readily available to all enforcement personnel of the status of those in 
noncompliance with the fuel use tax laws and motor vehicle registration laws. 
Subject to the provisions of Title 36, the State Tax Assessor may by mutual agreement 
with the Secretary of State delegate to the Secretary of State responsibility for the audit 
and processing of motor carrier fuel tax returns, motor carrier fuel tax assessment and 
collection and compliance with the administrative requirements of the International Fuel 
Tax Agreement.' 
Amend the bill by inserting after section 3 the following: 
'Sec. 4. 36 MRSA §191, sub-§2, ~UU, as reallocated by RR 2011, c. 1, §52, is 
amended to read: 
UU. The production in court on behalf of the assessor or any other party to an action 
or proceeding under this Title, or the production pursuant to a discovery request 
under the Maine Rules of Civil Procedure or a request under the freedom of access 
laws, of any reconsideration decision or other document setting forth or discussing 
the assessor's practice, interpretation of law or application of the law to particular 
facts, in redacted format so as not to reveal information from which the taxpayer may 
be identified. A person requesting the production of any such document shall pay, at 
the time the request is made, all direct and indirect costs associated with the redacting 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "A "to H.P. 1290, L.D. 1749 
of information from which the taxpayer or other interested party may be identified, 
plus an additional fee of $100 per request; aDtl 
Sec. 5. 36 MRSA §191, sub-§2, ~, 
as reallocated by RR 2011, c. 1, §53, is 
amended to read: 
VV. The disclosure by the assessor to the taxpayer advocate under section 151-C of 
information related to a petition for reconsideration filed by a taxpayer pursuant to 
section 151. 
The taxpayer advocate is prohibited from disclosing information 
obtained pursuant to this paragraph other than to the particular taxpayer to whom the 
information pertains~; and 
Sec. 6. 36 MRSA §191, sub-§2, ~ 
is enacted to read: 
WW. 
The disclosure of information to the Department of Inland Fisheries and 
Wildlife necessary for the administration of the credit for Maine fishery infrastructure 
investment under section 5216-D. 
Sec. 7. 36 MRSA §1140-B, sub-§2, as enacted by PL 2007, c. 466, Pt. A, §58, is 
repealed.' 
Amend the bill by inserting after section 5 the following: 
'Sec. 6. 36 MRSA §3202, sub-§2-C, as enacted by PL 2001, c. 396, §27, is 
amended to read: 
2-C. IFTA governing documents. "IFTA governing documents" means the IFTA 
Articles of Agreement, the IFT A Audit Manual and the IFT A Procedures Manual~ 
amended as of December 31, 2011. 
Sec. 7. 36 MRSA §3209, sub-§l-B, as enacted by PL 2001, c. 396, §30, is 
amended to read: 
I-B. International Fuel Tax Agreement. The State Tax Assessor shall enforce the 
IFTA governing documents and take all steps necessary to maintain the State's 
membership in the IFT A, in order to: 
A. Facilitate the administration of this chapter; 
B. Promote the fullest and most efficient possible use of the highway system; and 
C. Make uniform the administration, collection and enforcement of special fuel use 
taxation laws with respect to motor vehicles operated in multiple jurisdictions, by 
ensuring this State's full participation in the single-base jurisdiction system embodied 
in the IFT A governing documents, agreed to ay other !PTA fH:el:'lll3er Jurisdictions aHd 
approved ay the UBitea States COBgress in the lB:teffl'loaal Surface TraHsportatioB 
Efficiency Act of 1991. 
If a provision of chapter 7 or this chapter is inconsistent with the IFTA governing 
documents, the IFTA governing documents prevail for purposes of this chapter except 
when prohibited by the Constitution of Maine or the United States Constitution. The 
assessor is authorized to ratify amendments to the IFT A governing documents on behalf 
of this State, except that the assessor may not ratify any provision that infringes on the 
substantive taxation authority of the Legislature, including the power to impose taxes, set 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "A" to H.P. 1290, L.D. 1749 
tax rates and determine exemptions. 
SHbjeet to the pro'lisioBS of this Title, the The 
assessor may by mutual agreement with the Secretary of State delegate to the Secretary of 
State the assessor's responsibilities under this subsection, as well as the responsibility for 
the audit, assessment and processing of IFTA special fuel tax returns, IFTA special fuel 
tax collection, the administrative appeal of IFTA special fuel tax assessments and 
compliance with IFTA administrative requirements. The assessor shall eOBsHlt with the 
Seeretary of State aBEl the CommissioBer of Pualie Safety with resfleet to rules aElopteEl ay 
the Seeretary of State flertaiBiBg to IFTA. Notwithstanding section 151, if the 
administrative appeal of IFTA special fuel tax assessments has been delegated to the 
Secretary of State, such appeals must be taken under Title 29-A, section 111 and the 
Maine Administrative Procedure Act. For purposes of this Title and Title 29-A, an IFTA 
special fuel tax assessment is considered final and subject to demand and enforced 
collection under this Title and Title 29-A if the tax assessed has not been paid by its due 
date and no further administrative or judicial review is available pursuant to this Title or 
Title 29-A. 
Sec. 8. 36 MRS A §S122, sub-§l, ,EE, as amended by PL 2011, c. 380, Pt. 0, 
§4, is further amended to read: 
EE. 
The amount claimed as a deduction in determining federal adjusted gross 
income that is included in the credit for wellness programs under section 5219-FF; 
aOO 
Sec. 9. 36 MRSA §S122, sub-§l, ,FF, as enacted by PL 2011, c. 380, Pt. 0, §5, 
is amended to read: 
FF. For taxable years beginning in 2011 and 2012: 
(1) An amount equal to the depreciation deduction claimed by the taxpayer 
under the Code, Section 168(k) with respect to property placed in service in the 
State during the taxable year for which a credit is claimed under section 
5219-GG; and 
(2) 
An amount equal to the net increase in depreciation attributable to the 
depreciation deduction claimed by the taxpayer under the Code, Section 168(k) 
with respect to property for which a credit is not claimed under section 
52l9-GG;; and 
Sec. 10. 36 MRSA §S122, sub-§l, ,GG is enacted to read: 
GG. 
The amount claimed as a deduction in determining federal adjusted gross 
income that is used to calculate the credit for Maine fishery infrastructure investment 
under section 52l6-D.' 
Amend the bill in section 9 in paragraph KK in the last line (page 3, line 14 in L.D.) 
by striking out the following: "new markets capital investment credit" and inserting the 
following: 'income tax credit under the Maine New Markets Capital Investment Program 
under Title 10, section 11 OO-Z' 
Amend the bill by inserting after section 9 the following: 
'Sec. 10. 36 MRSA §S200-A, sub-§l,,x, as amended by PL 2011, c. 380, Pt. 0, 
§ 12, is further amended to read: 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "A" to H.P. 1290, L.D. 1749 
X. The amount claimed as a deduction in determining federal taxable income that is 
included in the credit for wellness programs under section 5219-FF; afttl 
Sec. 11. 36 MRSA §5200-A, sub-§I, ,v, as enacted by PL 2011, c. 380, Pt. 0, 
§ 13, is amended to read: 
Y. For taxable years beginning in 2011 and 2012: 
(1) An amount equal to the depreciation deduction claimed by the taxpayer 
under the Code, Section 168(k) with respect to property placed in service in the 
State during the taxable year for which a credit is claimed under section 
5219-GG; and 
(2) 
An amount equal to the net increase in depreciation attributable to the 
depreciation deduction claimed by the taxpayer under the Code, Section 168(k) 
with respect to property for which a credit is not claimed under section 
5219-GG~; and 
Sec. 12. 36 MRSA §5200-A, sub-§I, ,Z is enacted to read: 
Z. The amount claimed as a deduction in determining federal taxable income that is 
used to calculate the credit for Maine fishery infrastructure investment under section 
5216-D.' 
Amend the bill in section 13 in paragraph X in the 2nd line (page 4, line 9 in L.D.) by 
striking out the following: "new markets capital investment credit" and inserting the 
following: 'income tax credit under the Maine New Markets Capital Investment Program 
under Title 10, section 11 OO-Z' 
Amend the bill in section 14 in paragraph A in the 7th and 8th lines (page 4, lines 18 
and 19 in L.D.) by striking out the following: "new markets capital investment credit" 
and inserting the following: 
'income tax credit under the Maine New Markets Capital 
Investment Program under Title 10, section 11 OO-Z' 
Amend the bill by inserting after section 14 the following: 
'Sec. 15. 36 MRSA §5216-D, sub-§6, as enacted by PL 2011, c. 380, Pt. HHHH, 
§3, is repealed.' 
Amend the bill in section 15 in subsection 1 in the 2nd line (page 4, line 25 in L.D.) 
by striking out the following: "new markets capital investment credit" and inserting the 
following: 'income tax credit under the Maine New Markets Capital Investment Program 
under Title 10, section 11 OO-Z' 
Amend the bill by inserting after section 15 the following: 
'Sec. 16. PL 2009, c. 356, Pt. A, §5 is repealed. 
Sec. 17. P&SL 2009, c. 12, §1 is amended to read: 
Sec. 1. 
Electronic filing requirements. 
With regard to electronic filing 
requirements established by the Department of Administrative and Financial Services, 
Bureau of Revenue Services that begin on April 1, 2009, the bureau shall continue the 
practice of leniency in granting waivers of the electronic filing requirement for any 
taxpayer who has difficulty in meeting the requirements of electronic filing and shall 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "A" to H.P. 1290, L.D. 1749 
provide clear explanation to taxpayers by the most expeditious method of the availability 
of waivers. 
The bmecm shall reflort by JaRUary 15th aaaHally to the joiat staadiag 
committee of the Legislamre haviag jHrisdictioa wIer taJ(atioa matters regardiag the 
statl:is of electroaie filing reqHiremeBts aad the ffiH'l.'lber of waivers requested aad graated. 
The burecm's rSf>ortiag reqHiremaat Hader this sectioa aads JaaHary 15,2015.' 
Amend the bill in section 17 in the last line (page 4, line 38 in L.D.) by inserting after 
the following: "2011." the following: 'That section of this Act that amends Private and 
Special Law 2009, chapter 12, section 1 applies retroactively to April 21, 2009. Those 
sections of this Act that enact Title 36, section 5122, subsection 1, paragraph GG and 
Title 36, section 5200-A, subsection 1, paragraph Z and repeal Title 36, section 5216-D, 
subsection 6 apply retroactively to June 20, 20 II.' 
Amend the bill by inserting after section 17 the following: 
'Sec. 18. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services - Bureau of 0002 
Initiative: Removes Highway Fund allocation from Maine Revenue Services for the 
transfer of 4 Senior Revenue Agent positions and related All Other from Maine Revenue 
Services to the Department of Secretary of State, Administration - Motor Vehicles. 
HIGHWAY FUND 
POSITIONS - LEGISLATIVE COUNT 
Personal Services 
All Other 
HIGHWAY FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
HIGHWAY FUND 
DEPARTMENT TOTAL - ALL FUNDS 
2011-12 
0.000 
$0 
$0 
$0 
2011-12 
$0 
$0 
2012-13 
(4.000) 
($302,202) 
($64,748) 
($366,950) 
2012-13 
($366,950) 
($366,950) 
SECRETARY OF STATE, DEPARTMENT OF 
Administration - Motor Vehicles 0077 
Initiative: Provides Highway Fund allocation for the transfer of 4 Senior Revenue Agent 
positions and related All Other from Maine Revenue Services to the Department of 
Secretary of State, Administration - Motor Vehicles. 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "A "to H.P. 1290, L.D. 1749 
HIGHWAY FUND 
POSITIONS - LEGISLATIVE COUNT 
Personal Services 
All Other 
HIGHWAY FUND TOTAL 
SECRETARY OF STATE, DEPARTMENT OF 
DEPARTMENT TOTALS 
HIGHWAY FUND 
DEPARTMENT TOTAL-ALL FUNDS 
SECTION TOTALS 
HIGHWAY FUND 
SECTION TOTAL - ALL FUNDS 
2011-12 
0.000 
$0 
$0 
$0 
2011-12 
$0 
$0 
2011-12 
$0 
$0 
2012-13 
4.000 
$302,202 
$64,748 
$366,950 
2012-13 
$366,950 
$366,950 
2012-13 
$0 
$0 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment makes additional changes to the laws governing taxation. 
The amendment clarifies the State Tax Assessor's responsibilities with regard to 
special fuel tax obligations reported or assessed under the International Fuel Tax 
Agreement and provides the statutory authority for the further delegation of those 
responsibilities to the Secretary of State, including the audit of International Fuel Tax 
Agreement tax returns and the administrative appeal of International Fuel Tax Agreement 
assessments. 
The amendment clarifies that the International Fuel Tax Agreement governing 
documents referenced in the Maine special fuel tax law include amendments to those 
documents that have been adopted as of December 31, 2011. 
The amendment repeals the requirement for the Bureau of Revenue Services to 
submit to the Legislature a biennial report on the value of working waterfront land and 
sales of the land. 
The amendment repeals the requirement for the Department of Agriculture, Food and 
Rural Resources and the Bureau of Revenue Services to jointly submit an annual report to 
the Legislature on federal estate tax changes affecting Maine farmland. 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "A "to H.P. 1290, L.D. 1749 
Under current law, a taxpayer may not claim a Maine fishery infrastructure 
investment tax credit if the taxpayer claims a deduction for the investment under another 
provision of the Maine income tax law. This amendment replaces this prohibition with 
an income tax addition modification for individuals and corporations to increase Maine 
taxable income by the amount of any deduction claimed for expenses that are used to 
calculate the Maine fishery infrastructure investment tax credit. 
The change applies 
retroactively to the effective date of the enactment of the Maine fishery infrastructure 
investment tax credit. The amendment authorizes the Department of Administrative and 
Financial Services, Bureau of Revenue Services to disclose information to the 
Department of Inland Fisheries and Wildlife necessary to administer the Maine fishery 
infrastructure investment tax credit. 
The amendment repeals a requirement that the Bureau of Revenue Services submit a 
report to the Legislature regarding electronic filing mandates. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
• 
Approved: 03/12112 ;t9'ac 
LD 1749 
LR2465(02) 
An Act To Amend the Tax Laws 
Fiscal Note for Bill as Amended by Committee Amendment "A"{ 1+ 7q)J 
Committee: Taxation 
Net Cost (Savings) 
Highway Fund 
Appropriations/Allocations 
Highway Fund 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY2011-12 
FY 2012-13 
$0 
$0 
$0 
$0 
Projections 
FY 2013-14 
$0 
$0 
Projections 
FY 2014-15 
$0 
$0 
The bill makes multiple technical changes to the tax laws that collectively have no net fiscal impact. The bill also 
clarifies the State Tax Assessor's responsibilities with regard to special fuel tax obligations reported or assessed under 
the International Fuel Tax Agreement and provides for the further delegation of those responsibilities to the Secretary 
of State. The bill includes Highway Fund deallocations of $366,950 to Maine Revenue Services and Highway Fund 
allocations of $366,950 to the Secretary of State for the Personal Services and All Other costs of 4 Senior Revenue 
Agent positions transferred from Maine Revenue Services to the Secretary of State beginning in fiscal year 2012-13. 
LR2465(02) - Fiscal Note - Page 1 of 1