An Act Relating to Fiscal Notes on Proposed Legislation
Maine Legislature, Session 125, LD 1535
Committee Amendment CA_A_H685 (House)
Committee: Taxation

COMMITTEE AMENDMENT "11,, to H.P. 1127, L.D. 1535, Bill, "An Act 
Relating to Fiscal Notes on Proposed Legislation" 
Amend the bill by striking out the title and substituting the following: 
'Resolve, Directing the Department of Administrative and Financial Services, 
Bureau of Revenue Services To Develop a Pilot Project for a Tax Simulation Model 
for State Dynamic Fiscal Analysis' 
Amend the bill by striking out everything after the title and before the summary and 
inserting the following: 
'Sec. 1. Undertake pilot project to develop and evaluate a tax simulation 
model for state dynamic fiscal analysis. Resolved: 
That the Department of 
Administrative and Financial Services, Bureau of Revenue Services, referred to in this 
resolve as "the bureau," shall undertake a pilot project to develop and evaluate a tax 
simulation model for state dynamic fiscal analysis, which is analysis to estimate the effect 
a change in the tax laws would have on state revenue as well as the fiscal impact of the 
changes in taxpayer behavior and overall economic activity that may occur due to the tax 
law change. The bureau may enter into a memorandum of understanding with the 
University of Maine to develop and evaluate the pilot project model for state dynamic 
fiscal analysis. The bureau may disclose information otherwise protected under the Maine 
Revised Statutes, Title 36, section 191 to specific University of Maine staff members and 
students identified in the memorandum of understanding for the purpose of developing 
and evaluating the pilot project model for state dynamic fiscal analysis; and be it further 
Sec. 2. 
Recommendations and report. Resolved: 
That, no later than 
November 15,2012, the bureau and the Office of Fiscal and Program Review shall each 
evaluate the completed pilot project model and submit a joint report that includes the 
findings of the evaluation and provides recommendations to the Joint Standing 
Committee on Taxation. The report must include justification for the recommendations of 
continued use or development of the pilot project model, or of acquisition of other 
existing models for state dynamic fiscal analysis, and the estimated costs, time line for 
implementation and description of the functional capabilities of any such model and of its 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "A" to H.P. 1127, L.D. 1535 
development or acquisition. The report may include suggested legislation to implement 
the recommendations.' 
SUMMARY 
This amendment changes the bill to a resolve and changes the title. It requires the 
Department of Administrative and Financial Services, Bureau of Revenue Services to 
undertake a pilot project to develop and evaluate a tax simulation model for state dynamic 
fiscal analysis. It allows the bureau to enter into a memorandum of understanding with 
the University of Maine for the development and evaluation of the pilot project model 
and it provides an exemption from certain confidentiality requirements related to taxpayer 
information in order to complete this work. It requires the bureau and the Office of Fiscal 
and Program Review to submit a joint report with findings and recommendations to the 
Joint Standing Committee on Taxation by November 15,2012. 
FISCAL :\OTE IU:QL LJU~U 
~~ee attached) 
COMMITTEE AMENDMENT 
Fiscal Detail and Notes 
Approved: 01/20112 Mac 
LD 1535 
LR 1523(02) 
An Act Relating to Fiscal Notes on Proposed Legislation 
Fiscal Note for Bill as Amended by Committee Amendment "~,, 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Minor cost increase - General Fund 
The University of Maine System and Maine Revenue Services will incur some minor additional costs to develop and 
evaluate a pilot model for state dynamic fiscal analysis. These costs can be absorbed within these agencies' available 
resources. This assumes that the university will participate without any consulting fee. 
The additional costs associated with preparing and submitting ajoint report from Maine Revenue Services and the 
Legislature's Office of Fiscal and Program Review to the joint standing committee having jurisdiction over taxation 
matters can be absorbed within the existing budgeted resources of the Legislature and Maine Revenue Services. 
LR1523(02) - Fiscal Note - Page I of I