An Act To Provide Tax Relief for Maine's Citizens by Reducing Income Taxes
Maine Legislature, Session 125, LD 0849
Committee Amendment CA_B_S309 (Senate)

COMMITTEE AMENDMENT" g" to S.P. 252, L.D. 849, Bill, "An Act To 
Provide Tax Relief for Maine's Citizens by Reducing Income Taxes" 
Amend the bill by striking out the title and substituting the following: 
'An Act To Provide an Advisory Referendum on Tax Relief for Maine's Citizens' 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. Special advisory referendum on tax relief. The Secretary of State 
shall, at a statewide election in the month of November following the passage of this Act, 
hold a special advisory referendum to determine the sentiment of the people on changing 
Maine's individual income tax to a 4% flat rate, with a standard deduction that phases out 
at higher incomes, while making up for 4/5 of lost revenues through consumption tax 
increases to be determined by a blue ribbon commission. 
Sec. 2. Advisory referendum procedure; submission at statewide election. 
This advisory referendum 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 
give their opinion by voting on the following question: 
"Do you favor changing Maine's individual income tax to a 4% flat rate, 
with a standard deduction that phases out at higher incomes, while 
making up for 4/5 of lost revenues through consumption tax increases to 
be determined by a blue ribbon commission?" 
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 
review the returns and shall proclaim, without delay, the total number of ballots in favor 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT" 1.3" to S.P. 252, L.D. 849 
of and opposed to changing Maine's individual income tax to a 4% flat rate, with a 
standard deduction that phases out at higher incomes, making up for 4/5 of lost revenues 
through consumption tax increases to be determined by a blue ribbon commission. 
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 purpose of this advisory 
referendum. ' 
SUMMARY 
The amendment, which is a minority report, replaces the bill and provides a new title. 
It provides for a special advisory referendum that asks voters whether they favor a 4% 
individual income tax flat rate, with a standard deduction that phases out at higher 
incomes, while making up for 4/5 of lost revenues through consumption tax increases to 
be determined by a blue ribbon commission. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 06/10/11 .:tvac.. 
LD849 
LR 149(03) 
An Act To Provide Tax Relief for Maine's Citizens by Reducing Income Taxes 
Fiscal Note for Bill as Amended by Committee Amendment "!>" ~ .. 1.09 
Committee: Taxation 
Fiscal Note Required: Yes 
Preliminary Fiscal Impact Statement 
Current biennium cost increase - General Fund 
Referendum Costs 
MonthN ear 
Election Type 
Question 
Length 
Nov-II 
General 
Referendum 
Standard 
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 of a second 
ballot, an additional appropriation of $1 07,250 may be required. 
Fiscal Detail and Notes 
Any additional costs to Maine Revenue Services associated with participation in the Blue Ribbon Commission on 
taxation reform that would be formed if the voters approve the referendum established by this bill can be absorbed 
within existing budgeted resources. 
LR0149(03) - Fiscal Note - Page 1 of 1