An Act To Establish the Maine Length of Service Award Program
Maine Legislature, Session 126, LD 1154
Committee Amendment CA_B-SA_A_S545 (Senate)

SENATE AMENDMENT" A" to COMMITTEE AMENDMENT "B" to H.P. 819, 
L.D. 1154, Bill, "An Act To Establish the Maine Length of Service Award Program" 
Amend the amendment by striking out all of the 2nd to 15th indented paragraphs 
after the title (page 1, lines 13 to 33 and page 2, lines 1 to 20 in amendment) and inserting 
the following: 
'Amend the bill in section 1 in §3372 by striking out all of subsection 10 and inserting 
the following: 
'10. 
Contributions to the prOl!ram. 
For each calendar year beginning after 
December 31, 2013, the program trust fund must accept contributions, if any, from the 
following: 
A. The State; 
B. A municipality; 
C. 
A municipal fire department or a fire company or volunteer organization 
associated with a municipal fire department; 
D. The Federal Government; 
E. A participant, after the United States Internal Revenue Code is amended and any 
required rules and regulations are issued by the United States Internal Revenue 
Service to allow defined contribution length of service award programs to be treated 
as deferred compensation plans under the United States Internal Revenue Code, 
Section 457. Until the United States Internal Revenue Code is so amended, the board 
shall contract with a firm to offer individual retirement accounts to participants; and 
F. Donors. 
The annual contributions, if any, for a given calendar year must be deposited into the 
program trust fund before the following July 1st. 
The portion of the annual contributions credited to a program account of a participant 
who has attained the entitlement age as described in subsection 14 and has been paid the 
participant's accrued service award must be determined in the same manner as the portion 
of the annual contributions credited to a program account of a participant who has not 
attained the entitlement age. 
SENATE AMENDMENT 
~~ 
~02 
SENATE AMENDMENT "A" to COMMITTEE AMENDMENT "B" to H.P. 819, L.D. 1154 
Except for the limit on the amount of the annual contributions credited to a participant's 
program account set forth in the United States Internal Revenue Code, Section 457, there 
is no other limit or restriction on the amount credited to a participant's program account 
for any calendar year.' ' 
Amend the amendment on page 2 by striking out all of section 3 (page 2, lines 23 to 
in amendment) and inserting the following: 
'Sec. 3. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Maine Length of Service Award Program N163 
Initiative: Provides a base allocation for the Maine Length of Service Award Program. 
OTHER SPECIAL REVENUE FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
. SUMMARY 
2013-14 
$0 
$0 
2014-15 
$500 
$500 
This amendment removes the provision that dedicates a portion of the sales tax 
imposed on the sale of consumer fireworks. It allows the Maine Length of Service 
Award Program to accept donations and provides a base Other Special Revenue Funds 
allocation of$500 in fiscal year 2014-15. 
FISCAL NOTE REQUIRED 
~~S;:;£ 
SPONSO. 
~ 
(Senator HILL) 
COUNTY: York 
SENA TE AMENDMENT 
, 
Approved: 04/15/14 
~ac:.. 
LD 1154 
LR 919(06) 
An Act To Establish the Maine Length of Service Award Program 
Fiscal Note for Senate Amendment '~' to Committee Amendment "B" 
Sponsor: Sen. Hill of York 
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 
$0 
$0 
$0 
$0 
FY 2014-15 
($217,987) 
($228,960) 
$217,987 
($217,987) 
Projections 
FY 2015-16 
($227,361) 
($238,827) 
$227,361 
($227,361) 
Projections 
FY 2016-17 
$0 
$500 
$0 
$0 
This amendment removes the transfer which reduces the General Fund cost of the bill by $217,987 in fiscal year 2014-
15. It reduces the Other Special Revenue Funds allocation from $229,460 to $500 in fiscal year 2014-15. 
LR0919(06) - Fiscal Note - Page 1 of 1