An Act To Provide an Income Tax Credit for Logging Companies That Hire Maine Residents
Maine Legislature, Session 125, LD 0338
Senate Amendment SA_A_S367 (Senate)

SENATE AMENDMENT" A "to S.P. 100, L.D. 338, Bill, "An Act To Provide an 
Income Tax Credit for Logging Companies That Hire Maine Residents" 
Amend the bill in section 1 in §5219-FF by striking out all of subsection 2 (page 1, 
lines 7 to 9 in L.D.) and inserting the following: 
'2. Amount of credit. The amount of the credit allowed under this section is equal 
to the tax paid during the taxable year under Parts 3 and 5 on internal combustion engine 
fuel, as defined in section 2902, subsection 3, and special fuel, as defined in section 3202, 
subsection 6, used by the employer for commercial forestry up to a maximum credit of 
$1,000. The employer shall report the number of gallons purchased and the type of fuel 
purchased to the State Tax Assessor. 
For purposes of this subsection, "commercial 
forestry" means the cultivation, management, maintenance and development of forests; 
the harvesting of trees; and the transport of forest products as defined in section 1752, 
subsection 2-E.' 
Amend the bill by inserting after section 1 the following: 
'Sec. 2. Application. This Act applies to tax years beginning on or after January 1, 
2013. 
Sec. 3. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services - Bureau of 0002 
Initiative: Appropriates funds for programming changes to tax forms to establish an 
income tax credit of up to $1,000 based on fuel purchased by employers in the 
commercial forestry industry in the State who employ residents of the State for tax years 
beginning on or after January 1,2013. 
GENERAL FUND 
All Other 
2011-12 
$0 
SENATE AMENDMENT 
2012-13 
$22,000 
.. c;". 
~. 
SENATE AMENDMENT" A" to S.P. 100, L.D. 338 
GENERAL FUND TOTAL 
$0 
$22,000 
SUMMARY 
This amendment replaces the per employee income tax credit to an employer in the 
logging industry that employs residents of the State to harvest timber in this State with a 
credit equal to the tax paid during the taxable year on fuel used by the employer for 
commercial forestry up to a maximum credit of $1,000. The amendment also delays the 
application to tax years beginning on or after January 1, 2013 and adds an appropriations 
and allocations section. 
FISCAL NOTE REQUIRED 
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SPONSOREDB{~~ 
(Senator ROSEN, R.) 
COUNTY: Hancock 
SENATE AMENDMENT 
Approved: 06/29111 ;ttvac 
LD338 
LR 1438(07) 
An Act To Provide an Income Tax Credit for Logging Companies That Hire Maine Residents 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note for Senate Amendment "1\" 5 -3""" 
Sponsor: Sen. Rosen of Hancock 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2011-12 
$0 
$0 
$0 
$0 
FY 2012-13 
$80,750 
$0 
($80,750) 
($4,250) 
Projections 
FY 2013-14 
$350,130 
$22,000 
($328,130) 
($17,270) 
Projections 
FY 2014-15 
$326,610 
$0 
($326,610) 
($17,190) 
Establishing an income tax credit of up to $1,000 based on internal combustion engine fuel purchased by employers in 
the commercial forestry industry in Maine who employ residents of the state for tax years beginning on or after 
January 1, 2013 will reduce General Fund revenue and reduce revenue sharing starting in fiscal year 2012-13. The bill 
as amended also would require a future one-time General Fund appropriation in fiscal year 2013-14 for Maine 
Revenue Services to adapt tax forms for the new income tax credit. 
This fiscal note reflects the comprehensive impact of the bill with the Senate amendment added rather than just the 
incremental fiscal effect of the Senate amendment. 
LR1438(07) - Fiscal Note - Page I of I