An Act Making Unified Appropriations and Allocations for the Expenditures of State Government, General Fund and Other Funds, and Changing Certain Provisions of the Law Necessary to the Proper Operations of State Government for the Fiscal Years Ending June 30,2012 and June 30, 2013
Maine Legislature, Session 125, LD 1043
Committee Amendment CA_A-SA_F_S322 (Senate)

SENATE AMENDMENT" F" to COMMITTEE AMENDMENT "A" to H.P. 778, 
L.D. 1043, Bill, "An Act Making Unified Appropriations and Allocations for the 
Expenditures of State Government, General Fund and Other Funds, and Changing Certain 
Provisions of the Law Necessary to the Proper Operations of State Government for the 
Fiscal Years Ending June 30,2012 and June 30, 2013" 
Amend the amendment by striking out all of Part I. 
Amend the amendment by striking out all of Part M. 
Amend the amendment in Part N by striking out all of section 7. 
Amend the amendment in Part N by striking out all of section 11. 
Amend the amendment by striking out all of Parts 0 and P. 
Amend the amendment in Part S in section 1 in §89 in subsection 1 in paragraph A in 
the first line (page 554, line 35 in amendment) by striking out the following: 
"$20,000,000" and inserting the following: '$120,000,000' 
Amend the amendment in Part T by striking out all of sections 9 to 11. 
Amend the amendment in Part T by striking out all of sections 21 to 23. 
Amend the amendment by striking out all of Part CCCC. 
Amend the amendment by striking out all of Part FFFF. 
Amend the amendment by striking out all of Part GGGG. 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
SUMMARY 
This amendment makes the following changes to Committee Amendment "A": 
1. 
It strikes Part I, which continues into fiscal years 2011-12 and 2012-13 the 
reductions to revenue sharing accomplished by fixed dollar amount transfers back to the 
General Fund after the calculation of the 5% share of the prior month's income and sales 
tax collections; 
SENATE AMENDMENT 
SENATE AMENDMENT" ~"to COMMITTEE AMENDMENT "A" to H.P. 778, L.D. 1043 
2. It strikes Part M, which increases the amounts excluded from the estate tax; 
3. 
It amends Part N to eliminate language that conforms the Maine standard 
deduction amounts to the federal amounts and to eliminate language that conforms the 
Maine personal exemption amount to the federal amount; 
4. It strikes Part 0, which repeals the income tax addition modifications related to 
the federal business expensing thresholds and provides a credit equal to 10% of the 
federal bonus depreciation on certain property placed in service in Maine; 
5. It strikes Part P, which amends the Circuitbreaker Program to limit the amount of 
the benefit to 80% of the amount of the benefit that would otherwise be available for 
application periods beginning in 2011 and 2012; 
6. It amends Part S to increase the amount of the advance payment required for the 
State's wholesale liquor contract from $20,000,000 to $120,000,000; 
7. It amends Part T to eliminate language that reduces from 4% to 3% the cap on 
cost-of-living increases on the retirement benefit for members of the State Employee and 
Teacher Retirement Program, the Judicial Retirement Program and the Legislative 
Retirement Program, limits the amount of retirement benefits subject to a cost-of-Iiving 
adjustment to the first $20,000, and freezes the cost-of-living adjustments for the fiscal 
years 2011, 2012 and 2013; 
8. It strikes Part CCCC, which provides new minimum taxability thresholds for 
nonresidents before Maine income tax liability is triggered and excludes from the 
determination of taxability in the State up to 24 days of personal services related to 
certain training, management functions, equipment upgrades and new investment; 
9. 
It strikes Part FFFF, which exempts from sales tax plastic bags used by 
redemption centers to sort, store or transport returnable beverage containers; and 
10. It strikes Part GGGG, which expands the current exemption from sales and use 
tax for aircraft to apply the exemption to all aircraft, regardless of the weight of the 
aircraft or the state of residency of the purchaser, and expands the exemption to include 
sales of repair and replacement parts used exclusively in aircraft and in the overhauling 
and rebuilding of aircraft and aircraft parts. 
~
~ 
SPONSORED BY' ~ 
~ 
(Senator JAC 
COUNTY: Aroostook 
FISCAL NOTE REQuIRED 
(See.~_tt~~.~~~) 
SENATE AMENDMENT 
Approved: 06/15/11 ;!vac. 
LD 1043 
LR 2067(11) 
An Act Making Unified Appropriations and Allocations for the Expenditures of State Government, 
General Fund and Other Funds, and Changing Certain Provisions of the Law Necessary to the Proper 
Operations of State Government for the Fiscal Years Ending June 30, 2012 and June 30,2013 
Fiscal Note for Senate Amendment" F" to Committee Amendment" A" S • 32 Z-
Sponsor: Sen. Jackson of Aroostook 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
Projections 
FY2011-12 
FY 2012-13 
FY 2013-14 
FY 2014-15 
Net Cost (Savings) 
General Fund 
($31,119,717) 
($34,277,100) 
($80,692,303) 
($89,208,655) 
Revenue 
General Fund 
$31,119,717 
$34,277,100 
$80,692,303 
$89,208,655 
Other Special Revenue Funds 
$2,157,766 
$2,336,624 
$2,988,057 
$3,250,215 
Fund Detail by Section 
Revenue 
General Fund 
PART I 
($2,157,766) 
($2,336,624) 
($2,988,057) 
($3,250,215) 
PARTM 
$137,500 
$150,000 
$23,919,215 
$27,454,580 
PARTN 
$6,940,000 
$34,402,000 
$61,468,000 
$66,460,000 
PART 0 
$32,272,012 
$9,190,347 
($5,055,538) 
($4,978,557) 
PARTP 
($10,015,329) 
($10,268,761) 
$0 
$0 
PARTCCCC 
$3,098,000 
$2,503,000 
$2,692,000 
$2,841,000 
PARTFFFF 
$236,900 
$28,738 
$30,031 
$31,382 
PART GGGG, Section 1 
$608,400 
$608,400 
$626,652 
$650,465 
Other Special Revenue Funds 
PART I 
$2,157,766 
$2,336,624 
$2,988,057 
$3,250,215 
fI'iscal Detail and Notes 
This amendment will restore revenue to the General Fund and increase revenue sharing compared with the Committee 
amendment starting in fiscal year 2011-12. 
LR2067(l1) - Fiscal Note - Page I of I