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_E_S321 (Senate)

SENATE Ai\tlENDMENT " E. " 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 Parts M, N, 0 and Q. 
Amend the amendment in Part T by striking out all of section 10 (page 557, lines 28 
to 36 in amendment) and inserting the following: 
'Sec. T-IO. 5 MRS A §17806, sub-§l, ,A, as amended by PL 2009, c. 473, §3, is 
fUlther amended to read: 
A. Except as provided in paragraph A-I, whenever there is a percentage increase in 
the Consumer Price Index from July 1st to June 30th, the board shall automatically 
make an equal percentage increase in retirement benefits, beginning in September, up 
to a maximum annual increase of 4% 3 %.' 
Amend the amendment in Part T by striking out all of sections 21 and 22 (page 562, 
lines 1 to 22 in amendment) and insetting the following: 
'Sec. T -21. Cost-of-living increase to retirement benefits. 
Notwithstanding 
any other provision oflaw, retirement benefits may not be adjusted to reflect any cost-of-
living increase that would otherwise begin in September 2011. 
Sec. T -22. Noucumulative cost-of-living adjustment retirement benefit. 
No later than August 15, 2012, the Executive Director of the Maine Public Employees 
Retirement System shall notify the State Controller of the total cost of providing a 
payment to retirees that would otherwise have been eligible for a cost-of-living 
adjustment but for the operation of the suspension of the annual cost-of-living adjustment 
pursuant to the provisions of this Part. The benefit calculation is equal to the change in 
the Consumer Price Index for the year ending in June of the plior calendar year, up to a 
maximum of 3%, but in no case may the change be less than 0%, multiplied by the 
retirement benetIt payments for the one-year period ending August 3 J st of that calendar 
year, excluding any retirement benefits calculated pursuant to this section. The State 
Controller shall transfer the amounts calculated pursuant to this section up to the balance 
SENATE AMENDMENT 
(" at 
SENATE AMENDMENT" E." to COMMITTEE AMENDMENT "A" to H.P. 778, L.D. 1043 
available in the reserve for retirement benefits established in the Maine Revised Statutes, 
Title 5, section 1522 no later than September 1, 2012. If the balance in the reserve for 
retirement benefits on that date is not sufficient to fully fund the total benefits calculated, 
the State Controller shall transfer the amount that is available in the reserve to the Maine 
Public Employees Retirement System and the executive director shall proportionally 
reduce the benefit calculated by this section to equal the amount of funding provided.' 
Amend the amendment by striking out all of Parts CCCC, FFFF, GGGG and HllliH. 
Amend the amendment by inserting after Part QQQQ the following: 
'PARTRRRR 
Sec. RRRR-L Appropriations and allocations. The following appropriations 
and allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Executive Branch Departments and Independent Agencies - Statewide 0017 
Initiative: Appropriates funds to partially restore changes made to future penSIOn 
obligations. 
GENERAL FUND 
Personal Services 
GENERAL FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
2011-12 
$7,078,754 
$7,078,754 
2011-12 
$7,078,754 
$7,078,754 
2012-13 
$7,335,347 
$7,335,347 
2012-13 
$7,335,347 
$7,335,347 
EDUCATION, DEPARTMENT OF 
Teacher Retirement 0170 
Initiative: Appropriates funds to partially restore changes made to future pension 
obligations. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2011-12 
$32,014,194 
$32,014,194 
SENATE AMENDMENT 
2012-13 
$32,883,974 
$32,883,974 
SENATE AMENDMENT" E." to COMMITTEE AMENDMENT "A" to H.P. 778, L.D. 1043 
EDUCATION, DEPARTMENT OF 
DEPARTMENT TOTALS 
2011-12 
2012-13 
GENERAL FUND 
$32,014,194 
$32,883,974 
DEPARTMENT TOTAL-ALL FUNDS 
$32,014,194 
$32,883,974 
JUDICIAL DEPARTMENT 
Courts - Supreme, Superior and District 0063 
Initiative: Appropriates funds to partially restore changes made to future pension 
obligations. 
GENERAL FUND 
Personal Services 
GENERAL FUND TOTAL 
JUDICIAL DEPARTMENT 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
LAW AND LEGISLATIVE REFERENCE LIBRARY 
Law and Legislative Reference Library 0636 
2011-12 
2012-13 
$461,439 
$478,180 
$461,439 
$478,180 
2011-12 
2012-13 
$461,439 
$478,180 
$461,439 
$478,180 
Initiative: Appropriates funds to partially restore changes made to future pension 
obligations. 
GENERAL FUND 
Personal Services 
GENERAL FUND TOTAL 
LAW AND LEGISLATIVE REFERENCE 
LffiRARY 
DEPARTMENT TOTALS 
2011-12 
$21,189 
$21,189 
2011-12 
SENATE AMENDMENT 
2012-13 
$21,957 
$21,957 
2012-13 
SENATE AMENDMENT" E." to COMMITTEE AMENDMENT "A" to H.P. 778, L.D. 1043 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
LEGISLATURE 
Legislature 0081 
$21,189 
$21,189 
$21,957 
$21,957 
Initiative: Appropriates funds to partially restore changes made to future pension 
obligations. 
GENERAL FUND 
Personal Services 
GENERAL FUND TOTAL 
LEGISLATURE 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
2011-12 
$273,097 
$273,097 
2011-12 
$273,097 
$273,097 
2012-13 
$283,005 
$283,005 
2012-13 
$283,005 
$283,005 
PROGRAM 
EVALUATION 
AND 
GOVERNMENT 
ACCOUNTABILITY, 
OFFICE OF 
Office of Program Evaluation and Government Accountability 0976 
Initiative: Appropriates funds to partially restore changes made to future pension 
obligations. 
GENERAL FUND 
Personal Services 
GENERAL FUND TOTAL 
PROGRAM EVALUATION AND 
GOVERNMENT ACCOUNTABILITY, OFFICE 
OF 
DEPARTMENT TOTALS 
GENERAL FUND 
2011-12 
$13,341 
$13,341 
2011-12 
$13,341 
SENATE AMENDMENT 
2012-13 
$13,825 
$13,825 
2012-13 
$13,825 
SENATE AMENDMENT" E. " to COMMITTEE AMENDMENT "A" to H.P. 778, L.D. 1043 
DEPARTMENT TOTAL-ALLFUNDS 
$13,341 
$13,825 
SECTION TOTALS 
2011-12 
2012-13 
GENERAL FUND 
$39,862,014 
$41,016,288 
SECTION TOTAL - ALL FUNDS 
$39,862,014 
$41,016,288 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
SUMMARY 
This amendment strikes the following Parts from Committee Amendment "A": 
1. Part M, which increases the amount excluded from the estate tax; 
2. Part N, which establishes a new individual income tax rate schedule, conforms the 
Maine standard deduction amounts to the federal amounts, repeals the exclusion of 
mortgage insurance premiums from Maine itemized deductions, conforms the Maine 
personal exemption amount to the federal amount, eliminates the Maine alternative 
minimum tax on individuals, reduces the lump-sum retirement plan distribution tax and 
reduces the early distribution from retirement plan tax; 
3. Part 0, which repeals the income tax addition modifications related to the federal 
Section 179 business expensing thresholds for tax years beginning on or after January 1, 
2011 and provides a credit equal to 10% of the federal bonus depreciation on property 
placed in service in Maine during tax years beginning in 2011 and 2012, excluding 
certain utility and telecommunications property; 
4. Part Q, which enacts the Maine New Markets Capital Investment Program, which 
is modeled after the federal tax credit to attract investment in economically distressed 
areas; 
5. Part CCCC, which provides new minimum taxability thresholds for nonresidents. 
The new thresholds permit greater income-earning activity by nonresidents in the State 
before Maine income tax liability is triggered. This Part also 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; 
6. Part FFFF, which exempts from sales tax plastic bags used by redemption centers 
to sort, store or transport returnable beverage containers; 
7. Part GGGG, which expands the current exemption from sales and use tax for 
aircraft to apply to all aircraft, regardless of weight 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; and 
SENATE AMENDMENT 
SENATE AMENDMENT" E. " to COMMITTEE AMENDMENT "A" to H.P. 778, L.D. 1043 
8. 
Part HHHH, which provides an income tax credit for investment in or 
contributions to eligible public fishery infrastructure projects in the State. The credit 
applies to both freshwater and saltwater fisheries. 
The amendment amends Part T to eliminate the $20,000 cap on the amount of 
retirement benefits subject to a cost-of-living adjustment and limits the freeze on 
adjustments of retirement benefits for members of these retirement programs to one year, 
instead of3 as proposed in Committee Amendment "A." 
The amendment adds an appropriations and allocations section. 
FISCAL NOTE REQUIRED 
~
_ 
(See attached) 
SPONSORED BY: -,.fL' ---;r"'---_____ L--------
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--" 
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(Senator BARTLETT) 
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COUNTY: Cumberland 
SENATE AMENDMENT 
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Revised: 06115111 ;tyae 
LD 1043 
LR 2067(07) 
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 "e:." to Committee Amendment "A" S - b2.1 
Sponsor: Sen. Bartlett, II of Cumberland 
Net Cost (Savings) 
General Fund 
Appropriations! Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fund Detail by Section 
Appropriations! Allocations 
General Fund 
PART RRRR, Section 1 
Revenue 
General Fund 
PART I 
PARTM 
PARTN 
PART 0 
PART Q, Section 1 
PARTCCCC 
PARTFFFF 
PARTGGGG, Section 1 
PARTHHHH 
Other Special Revenue Funds 
PART I 
Fiscal Note Required: Yes 
Fiscal Note 
Projections FY Projections FY 
FY 2011-12 
FY 2012-13 
2013-14 
2014-15 
($3,910,932) 
($45,635,836) ($138,200,224) ($155,152,540) 
$39,862,014 
$43,772,946 
$2,341,128 
$41,016,288 
$86,652,124 
$4,671,374 
$39,862,014 
$41,016,288 
($2,341,128) 
($4,671,374) 
$137,500 
$150,000 
$9,750,012 
$78,788,013 
$32,272,012 
$9,190,347 
$0 
$0 
$3,098,000 
$2,503,000 
$236,900 
$28,738 
$608,400 
$608,400 
$11,250 
$55,000 
$2,341,128 
$4,671,374 
LR2067(07) - Fiscal Note - Page 1 of2 
$42,246,776 
$180,447,000 
$8,238,307 
$42,246,776 
($8,238,374) 
$23,919,215 
$166,378,014 
($5,055,538) 
$0 
$2,692,000 
$30,031 
$626,652 
$95,000 
$8,238,307 
$43,514,180 
$198,666,720 
$9,011,165 
$43,514,180 
($9,011,165) 
$27,454,580 
$175,944,015 
($4,978,557) 
$5,600,000 
$2,841,000 
$31,382 
$650,465 
$135,000 
$9,011,165 
Fiscal Detail and Notes 
This amendment decreases the General Fund cost of the bill by $3,910,932 in fiscal year 2011-12 and $45,635,835 in 
fiscal year 2012-13. A balanced budget is maintained. 
Striking Parts N, 0, Q, CCCC, FFFF, GGGG and HHHH ofthe Committee Amendment will restore revenue to the 
General Fund and increase revenue sharing compared to the Committee Amendment starting in fiscal year 2011-12. 
Striking Part M ofthe Committee Amendment will restore revenue to the General Fund starting in fiscal year 2011-12. 
Partially restoring changes made to future pension obligations increases the General Fund appropriations in the bill by 
$39,862,014 in fiscal year 2011-12 and $41,016,288 in fiscal year 2012-13. 
LR2067(07) - Fiscal Note - Page 2 of2