An Act To Remove Medical and Dental Expenses from the Itemized Deduction Cap
Maine Legislature, Session 126, LD 1795
Committee Amendment CA_A_H767 (House)

COMMITTEE AMENDMENT "Ft" to H.P. 1287, L.D. 1795, Bill, "An Act To 
Remove Medical and Dental Expenses from the Itemized Deduction Cap" 
Amend the bill by adding after section 2 the following: 
'Sec. 3. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
ADMINISTRA TIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides an allocation of contingent-fee funding for contractor-provided 
automated tax collection functions, including but not limited to placing levies, verifying 
taxpayer addresses and collection priority scoring. 
OTHER SPECIAL REVENUE FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
2013-14 
$0 
$0 
2014-15 
$2,000,000 
$2,000,000 
Revenue Services, Bureau of 0002 
Initiative: Provides an allocation of contingent-fee funding for contracted tax collection 
services to enable the contractor to hire 8 additional collectors and to fund overtime for 
additional collection services. 
OTHER SPECIAL REVENUE FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
2013-14 
$0 
$0 
COMMITTEE AMENDMENT 
2014-15 
$600,000 
$600,000 
o~s 
~ 
COMMITTEE AMENDMENT ,,(J(, to H.P. 1287, L.D. 1795 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
OTHER SPECIAL REVENUE FUNDS 
DEPARTMENT TOTAL - ALL FUNDS 
SUMMARY 
2013-14 
2014-15 
$0 
$2,600,000 
$0 
$2,600,000 
This amendment provides allocations to the Department of Administrative and 
Financial Services, Bureau of Revenue Services to increase contingent-fee funding for 
contracted tax collection services to hire 8 additional collectors and improve automated 
collection functions. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
.. 
Approved: 03/26/14 frac 
LD 1795 
LR 2809(02) 
An Act To Remove Medical and Dental Expenses from the Itemized Deduction ~ap 
\ 
Fiscal Note ror Bill as Amended by Committee Amendment 'A'[ J-I 7 b 7j 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
Other Special Revenue Funds 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2013-14 
FY 2014-15 
Projections 
FY 2015-16 
Projections 
FY 2016-17 
$0 
($1,913,680) 
($4,286,030) 
($13,101,643) 
$0 
$0 
$0 
$2,600,000 
$1,913,680 
$2,700,720 
$5,100,000 
$4,286,030 
$5,334,002 
$1,600,000 
$13,101,643 
$2,289,560 
This bill removes medical and dental expenses from the cap on itemized deductions and would result in a reduction in 
General Fund and Local Government Fund revenues of $5,097,320 and $268,280 in fiscal year 2014-15, respectively. 
The bill also includes an Other Special Revenue Funds allocation to the Bureau of Revenue Services of $2,600,000 in 
fiscal year 2014-15 for contingent-fee payments for contracted tax collection services. Expanded collection efforts are 
projected to increase gross tax collections by 9,980,000 in fiscal year 2014-15, with $7,011,000 going to the General 
Fund, $369,000 going to the Local Government Fund and $2,600,000 going to fund the allocation for contractor 
payments. 
LR2809(02) - Fiscal Note - Page I of 1