An Act To Achieve the Savings Required under Part F of the Biennial Budget and To Change Certain Provisions of the Law for Fiscal Years Ending June 30, 2014 and June 30, 2015
Maine Legislature, Session 126, LD 1858
House Amendment HA_A_H832 (House)
Amends: 36 MRSA §5111, 36 MRSA §4061, 36 MRSA §4101, 36 MRSA §5200, 36 MRSA §5219-I

HOUSE AMENDMENT "11,, to H.P. 1349, L.D. 1858, Bill, "An Act To Achieve 
the Savings Required under Part F of the Biennial Budget and To Change Certain 
Provisions of the Law for Fiscal Years Ending June 30, 2014 and June 30, 2015" 
Amend the amendment by inserting after Part Z the following: 
'PARTAA 
Sec. AA-l. 36 MRS A §S111, sub-§l-D, as enacted by PL 2013, c. 368, Pt. Q, 
§4, is repealed and the following enacted in its place: 
I-D. Single individuals and married persons filing separate returns; tax years 
beginning 2014. 
For tax years beginning on or after January 1, 2014, for single 
individuals and married persons filing separate returns: 
If Maine Taxable income is: 
Less than $5,100 
At least $5,100 but less than $10,150 
At least $10,150 but less than $20,350 
$20,350 or more 
The tax is: 
2% of the Maine taxable income 
$102 plus 4.5% of the excess over $5,100 
$329 plus 7.0% of the excess over $10,150 
$1,043 plus 8.5% of the excess over 
$20,350 
Sec. AA-2. 36 MRSA §Sl11, sub-§2-D, as enacted by PL 2013, c. 368, Pt. Q, 
§6, is repealed and the following enacted in its place: 
2-D. Heads of households; tax years beginning 2014. For tax years beginning on 
or after January 1, 2014, for unmarried individuals or legally separated individuals who 
qualify as heads of households: 
If Maine Taxable income is: 
Less than $7,650 
At least $7,650 but less than $15,200 
At least $15,200 but less than $30,500 
The tax is: 
2% of the Maine taxable income 
$153 plus 4.5% of the excess over $7,650 
$493 plus 7.0% of the excess over $15,200 
HOUSE AMENDMENT 
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HOUSE AMENDMENT .(1 .. to H.P. 1349, L.D. 1858 
$30,500 or more 
$1,043 plus 8.5% of the excess over 
$30,500 
Sec. AA-3. 36 MRSA §5111, sub-§3-D, as enacted by PL 2013, c. 368, Pt. Q, 
§8, is repealed and the following enacted in its place: 
3-D. Individuals filing married joint return or surviving spouses; tax years 
beginning 2014. For tax years beginning on or after January 1, 2014, for individuals 
filing married joint returns or surviving spouses permitted to file a joint return: 
If Maine Taxable income is: 
The tax is: 
Less than $10,200 
2% of the Maine taxable income 
At least $10,200 but less than $20,350 
$204 plus 4.5% of the excess over $10,200 
At least $20,350 but less than $40,700 
$661 plus 7.0% of the excess over $20,350 
$40,700 or more 
$2,086 plus 8.5% of the excess over 
$40,700 
Sec. AA-4. 36 MRS A §5126, first" as amended by PL 2011, c. 380, Pt. N, §11 
7 
and affected by § 19, is further amended to read: 
For income tax years beginning on or after January 1, 1998 but before January 1, 
1999, a resident individual is allowed $2,400 for each exemption that the individual 
properly claims for the taxable year for federal income tax purposes, unless the taxpayer 
is claimed as a dependent on another return. For income tax years beginning on or after 
January 1, 1999 but before January 1, 2000, a resident individual is allowed $2,750 for 
each exemption that the individual properly claims for the taxable year for federal income 
tax purposes, unless the taxpayer is claimed as a dependent on another return. 
For 
income tax years beginning on or after January 1, 2000 but before January 1, 2013, a 
resident individual is allowed $2,850 for each exemption that the individual properly 
claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed 
as a dependent on another return. For income tax years beginning on or after January I, 
2013 but before January 1, 2014, a resident individual is allowed a deduction equal to the 
total amount of deductions allowed for personal exemptions in accordance with the Code, 
Section 151. For income tax years beginning on or after January 1, 2014, a resident 
individual is allowed $2,850 for each exemption that the individual properly claims for 
the taxable year for federal income tax purposes, unless the taxpayer is claimed as a 
dependent on another return. 
Sec. AA-S. Application. This Part applies to tax years beginning on or after 
January 1,2014. 
PART BB 
Sec. BB-1. 36 MRSA §4061, as amended by PL 2011, c. 380, Pt. M, §3 and 
affected by § 10, is further amended to read: 
HOUSE AMENDMENT 
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HOUSE AMENDMENT ,11'" to H.P. 1349, L.D. 1858 
§4061. Applicability of provisions 
This chapter applies to the estates of persons who die after June 30, 1986 and before 
January 1, 2013 or after January 1, 2014. 
Sec. BB-2. 36 MRSA §4101, as enacted by PL 2011, c. 380, Pt. M, §9, is 
amended to read: 
§4101. Applicability of provisions 
This chapter applies to the estates of persons who die after December 31, 2012 and 
before January 1,2014. 
PARTCC 
Sec. CC-l. 36 MRSA §5200, sub-§5, as enacted by PL 2005, c. 457, Pt. FFF, § 1 
and affected by §2, is repealed and the following enacted in its place: 
5. Net income. For purposes of this section, "net income" means for any taxable 
year the total of the following as modified by section 5200-A: 
A. The taxable income of the taxpayer for that taxable year under the laws of the 
United States; and 
B. The taxable income or loss of any corporation that is a member of a unitary group 
and that is incorporated in any of the following jurisdictions: the Principality of 
Andorra, Anguilla, Antigua and Barbuda, Aruba, the Commonwealth of the 
Bahamas, the Kingdom of Bahrain, Barbados, Belize, Bermuda, the British Virgin 
Islands, the Cayman Islands, the Cook Islands, the Republic of Cyprus, the 
Commonwealth of Dominica, Gibraltar, Grenada, the Bailiwick of Guernsey, the Isle 
of Man, the Bailiwick of Jersey, the Republic of Liberia, the Principality of 
Liechtenstein, the Grand Duchy of Luxembourg, Malta, the Republic of the Marshall 
Islands, the Republic of Mauritius, the Principality of Monaco, Montserrat, the 
Republic of Nauru, the Caribbean Netherlands, Niue, the Independent State of 
Samoa, the Republic of San Marino, the Republic of Seychelles, the Federation of St. 
Christopher and Nevis, St. Lucia, St. Vincent and the Grenadines, the Turks and 
Caicos Islands, the United States Virgin Islands and the Republic of Vanuatu. 
Sec. 2. Rules. The State Tax Assessor shall adopt rules to determine the income or 
loss for a corporation that is a member of a unitary group that is not otherwise required to 
file a consolidated federal return and to prevent double taxation or double deduction of 
any amount included in the computation of net income under the Maine Revised Statutes, 
Title 36, section 5200, subsection 5. Rules adopted pursuant to this section are major 
substantive rules as described in Title 5, chapter 375, subchapter 2-A. 
Sec. 3. Application. This Part applies to tax years beginning on or after January 1, 
2015. 
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HOUSE AMENDMENT ,ff" to H.P. 1349, L.D. 1858 
PARTDD 
Sec. DD-l. 36 MRSA §5219-II, sub-§2, as enacted by PL 2013, c. 368, Pt. L, 
§ 1, is amended to read: 
2. Credit. A resident individual filing a single or married separate return or resident 
spouses filing joint returns with Maine adjusted gross income up to $40,000 are allowed a 
credit against the taxes imposed under this Part in an amount equal to 40% of the amount 
by which the benefit base exceeds 10% of the resident individual's or the resident 
spouses' total Maine adjusted gross income as defined under section 5102, subsection 
l-C, paragraph A that is greater than zero. The credit may not exceed ~ 
$1,600 for 
resident individuals under 70 years of age as of the last day of the taxable year and $400 
for resident individuals 70 years of age and older as of the last day of the taxable year. In 
the ease of married individeals filing a joint rerum, only one spouse is reE}l:lired to be 70 
years of age and older to E}l:lalify for the $400 credit limitation. In the case of resident 
married individuals filing separate returns, each of whom claim the credit on the same 
homestead, the credit for each spouse may not exceed $150 if, for the taxable year, 
Reither spouse was a resident indiyideal 70 years of age or older or $2.00 if, for the 
taxabl0 year, at least ORe spouse vIas 70 years of age or older $800. 
Sec. DD-2. Application. This Part applies to tax years beginning on or after 
January 1,2014. 
PARTEE 
Sec. EE-l. 36 MRS A §5219-S, as amended by PL 2009, c. 213, Pt. BBBB, §16, 
is further amended to read: 
§5219-S. Earned income credit 
1. Resident taxpayer. A resident individual is allowed a credit against the tax 
otherwise due under this Part in the amount of 5% of the federal earned income credit for 
the same taxable year, except that for tax years beginning in 2009 and 2010, the 
applicable percentage is 4% and for tax years beginning on or after January 1, 2014, the 
applicable percentage is 12.1 %. 
2. Nonresident taxpayer. A nonresident individual is allowed a credit against the 
tax otherwise due under this Part in the amount of 5% of the federal earned income credit 
for the same taxable year, except that for tax years beginning in 2009 and 2010, the 
applicable percentage is 4% and for tax years beginning on or after January 1, 2014, the 
applicable percentage is 12.1 %, multiplied by the ratio of the individual's Maine adjusted 
gross income, as defined in section 5102, subsection l-C, paragraph B, to the individual's 
entire federal adjusted gross income, as modified by section 5122. 
3. Part-year resident taxpayer. An individual who files a return as a part-year 
resident in accordance with section 5224-A is allowed a credit against the tax otherwise 
due under this Part in the amount of 5% of the federal earned income credit for the same 
taxable year, except that for tax years beginning in 2009 and 2010, the applicable 
percentage is 4% and for tax years beginning on or after January 1, 2014, the applicable 
percentage is 12.1 %, multiplied by a ratio, the numerator of which is the individual's 
HOUSE AMENDMENT 
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HOUSE AMENDMENT" ~ 
to RP. 1349, L.D. 1858 
Maine adjusted gross income as defined in section 5102, subsection l-C, paragraph A for 
that portion of the taxable year during which the individual was a resident plus the 
individual's Maine adjusted gross income as defined in section 5102, subsection l-C, 
paragraph B for that portion of the taxable year during which the individual was a 
nonresident and the denominator of which is the individual's entire federal adjusted gross 
income, as modified by section 5122. 
4. LimitatioH. The credit allo'Ned by this sectioR may Rot redHce the MaiRe iflCome 
tax to less thaR zero. 
S. Refundable. The credit allowed under this section is fully refundable. 
Sec. EE-2. Application. This Part applies to tax years beginning on or after 
January 1,2014. 
PARTFF 
Sec. FF-l. Maine Clean Election Fund; additional fiscal year 2014-15 
transfer. Notwithstanding any provision of law to the contrary, the State Controller 
shall transfer $3,000,000 on July 1, 2014 from the unappropriated surplus of the General 
Fund to the Maine Clean Election Fund under the Maine Revised Statutes, Title 21-A, 
section 1124. 
Sec. FF-2. 
Maine Clean Election Fund, additional payments to 
candidates. Notwithstanding any provision of law to the contrary, the Commission on 
Governmental Ethics and Election Practices is authorized to distribute, through 
rulemaking, the $3,000,000 in section 1 of this Part to certified legislative candidates in 
the 2014 general election. These rules are routine technical rules pursuant to the Maine 
Revised Statutes, Title 5, chapter 375, subchapter 2-A. 
PARTGG 
Sec. GG-l. 5 MRSA § 1522, as amended by PL 2013, c. 1, Pt. E, § 1, is repealed. 
Sec. GG-2. 5 MRS A §1536, sub-§I, as amended by PL 2013, c. 1, Pt. E, §2, is 
further amended to read: 
1. Final priority reserves. After the transfers to the State Contingent Account 
pursuant to section 1507, and the transfers to the Loan Insurance Reserve pursuant to 
section 1511 aRd the traRsfers l'lHrsHaRt to sectioR 1522, the State Controller shall transfer 
at the close of each fiscal year from the unappropriated surplus of the General Fund an 
amount equal to the amount available from the unappropriated surplus after all required 
deductions of appropriations, budgeted financial commitments and adjustments 
considered necessary by the State Controller have been made as follows: 
A. Forty-eight percent to the stabilization fund; 
C. Thirteen percent to the Reserve for General Fund Operating Capital; 
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D. Nine percent to the Retiree Health Insurance Internal Service Fund established in 
section 1519 to be used solely for the purpose of amortizing the unfunded actuarial 
liability associated with future health benefits; 
E. 
Ten percent to the Capital Construction and Improvements Reserve Fund 
established in section I5l6-A; and 
F. Twenty percent to the Tax Relief Fund for Maine Residents established in section 
I5I8-A. 
Sec. GG-3. PL 2011, c. 380, Pt. T, §22 is amended to read: 
Sec. T-22. Noncumulative cost-of-Iiving adjustment retirement benefit. 
No later than August 15th in 2012, and 2013 aRd 2014, 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 
adjustments 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 prior calendar 
year, up to a maximum of 3%, but in no case may the change be less than 0%, multiplied 
by the retirement benefit payments up to a maximum of $20,000 for the one-year period 
ending August 31 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 available in the reserve for retirement benefits 
established in the Maine Revised Statutes, Title 5, section 1522 no later than September 
st of each year. 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. 
Sec. GG-4. Appropriations and allocations. The following appropriations and 
allocations are made. 
RETIREMENT SYSTEM, MAINE PUBLIC EMPLOYEES 
Retirement System - Retirement Allowance Fund 0085 
Initiative: Provides funds for a noncumulative cost-of-living adjustment payable in 2014 
that is equal to the change in the Consumer Price Index for the year ending June 30,2013, 
up to a maximum of 3% but not less than 0%, multiplied by the retirement benefit 
payments up to a maximum of $30,000 for the one-year period ending August 31, 2014. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2013-14 
$0 
$0 
HOUSE AMENDMENT 
2014-15 
$10,500,000 
$10,500,000 
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HOUSE AMENDMENT "if, to H.P. 1349, L.D. 1858 
PARTHH 
Sec. HH-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: Provides funding to offset savings from eliminating certain longevity 
payments. 
GENERAL FUND 
Personal Services 
GENERAL FUND TOTAL 
HIGHWAY FUND 
Personal Services 
HIGHWAY FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
HIGHWAY FUND 
DEPARTMENT TOTAL-ALL FUNDS 
EDUCATION, DEPARTMENT OF 
General Purpose Aid for Local Schools 0308 
2013-14 
$294,060 
$294,060 
2013-14 
$70,600 
$70,600 
2013-14 
$294,060 
$70,600 
$364,660 
2014-15 
$0 
$0 
2014-15 
$0 
$0 
2014-15 
$0 
$0 
$0 
Initiative: Provides funds to reimburse local school administrative units for adjustments 
made to Title I revenues when calculating the total cost of kindergarten to grade 12 public 
education for each school administrative unit. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2013-14 
$0 
$0 
HOUSE AMENDMENT 
2014-15 
$42,000,000 
$42,000,000 
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HOUSE AMENDMENT ·If· to H.P. 1349, L.D. 1858 
EDUCATION, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENTTOTAL-ALLFUNDS 
2013-14 
2014-15 
$0 
$42,000,000 
$0 
$42,000,000 
HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY BDS) 
Consent Decree Z163 
Initiative: Provides funds for mental health services in order to conform with the consent 
decree. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Consumer-directed Services Z043 
2013-14 
$0 
$0 
2014-15 
$2,600,000 
$2,600,000 
Initiative: Provides funding on an ongoing basis for consumer-directed, home-based care. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Developmental Services Waiver - MaineCare 0987 
2013-14 
$0 
$0 
2014-15 
$378,000 
$378,000 
Initiative: Appropriates funds to support services provided under the MaineCare Benefits 
Manual, Chapter II, Section 21 for individuals on the waiting list for waiver services. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Developmental Services Waiver - Supports Z006 
2013-14 
$0 
$0 
2014-15 
$31,708,235 
$31,708,235 
Initiative: Appropriates funds on an ongoing basis to support services provided under the 
MaineCare Benefits Manual, Chapter II, Section 29 for individuals on the waiting list for 
waiver services. 
HOUSE AMENDMENT 
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HOUSE AMENDMENT ,/1" to H.P, 1349, L.D, 1858 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2013-14 
$0 
$0 
2014-15 
$2,624,849 
$2,624,849 
Medicaid Waiver for Brain Injury Residential/Community Serv Z160 
Initiative: Provides funding on an ongoing basis for the brain injury residential and 
community services waiver in the MaineCare program. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
HEAL TH AND HUMAN SERVICES, 
DEPARTMENT OF (FORMERLY BDS) 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL - ALL FUNDS 
2013-14 
2014-15 
$0 
$772,689 
$0 
$772,689 
2013-14 
2014-15 
$0 
$38,083,773 
$0 
$38,083,773 
HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY DHS) 
Child Care Services 0563 
Initiative: Allocates funds for quality differential payments of 5% for Tier 2, 10% for Tier 
and 25% for Tier 4 for child care services. 
FEDERAL BLOCK GRANT FUND 
All Other 
FEDERAL BLOCK GRANT FUND TOTAL 
Head Start 0545 
Initiative: Appropriates funds for the Head Start program. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2013-14 
$0 
$0 
2013-14 
$0 
$0 
Long Term Care - Office of Aging and Disability Services 0420 
HOUSE AMENDMENT 
2014-15 
$1,114,544 
$1,114,544 
2014-15 
$1,250,000 
$1,250,000 
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HOUSE AMENDMENT "If, to H.P. 1349, L.D. 1858 
Initiative: Provides funding on an ongoing basis for home-based care. 
GENERAL FUND 
2013-14 
2014-15 
All Other 
$0 
$3,011,040 
GENERAL FUND TOTAL 
$0 
$3,011,040 
Long Term Care - Office of Aging and Disability Services 0420 
Initiative: Provides funding on an ongoing basis for the independent support services, 
homemaker services, program. 
GENERAL FUND 
2013-14 
2014-15 
All Other 
$0 
$1,966,356 
GENERAL FUND TOTAL 
$0 
$1,966,356 
Low-cost Drugs To Maine's Elderly 0202 
Initiative: Restores funding for the Low-cost Drugs To Maine's Elderly program. 
FUND FOR A HEALTHY MAINE 
2013-14 
2014-15 
All Other 
$0 
$1,400,000 
FUND FOR A HEAL THY MAINE TOTAL 
$0 
$1,400,000 
Maine Center for Disease Control and Prevention 0143 
Initiative: Restores funding for home visitation services. 
FUND FOR A HEALTHY MAINE 
2013-14 
2014-15 
All Other 
$0 
$5,700,000 
FUND FOR A HEALTHY MAINE TOTAL 
$0 
$5,700,000 
Maine Center for Disease Control and Prevention 0143 
Initiative: Restores funding for Healthy Maine Partnerships. 
FUND FOR A HEALTHY MAINE 
2013-14 
2014-15 
All Other 
$0 
$4,600,000 
FUND FOR A HEALTHY MAINE TOTAL 
$0 
$4,600,000 
Medical Care - Payments to Providers 0147 
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HOUSE AMENDMENT "~,, to H.P, 1349, L.D, 1858 
Initiative: Allocates funds to support services provided under the MaineCare Benefits 
Manual, Chapter II, Section 29 for individuals on the waiting list for waiver services. 
FEDERAL EXPENDITURES FUND 
All Other 
FEDERAL EXPENDITURES FUND TOTAL 
Medical Care - Payments to Providers 0147 
2013-14 
$0 
$0 
2014-15 
$4,246,484 
$4,246,484 
Initiative: Allocates funds on an ongoing basis to support services provided under the 
MaineCare Benefits Manual, Chapter II, Section 21 for individuals on the waiting list for 
waiver services. 
FEDERAL EXPENDITURES FUND 
All Other 
FEDERAL EXPENDITURES FUND TOTAL 
Medical Care - Payments to Providers 0147 
2013-14 
$0 
$0 
2014-15 
$51,297,616 
$51,297,616 
Initiative: Notwithstanding any other provisions of law, adjusts funding by decreasing 
funding in the Medical Care - Payments to Providers program, Fund for a Healthy Maine 
account and increasing funding in the Medical Care - Payments to Providers program, 
General Fund account to reflect a redistribution of funding within the Fund for a Healthy 
Maine. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
FUND FOR A HEAL THY MAINE 
All Other 
FUND FOR A HEAL THY MAINE TOTAL 
2013-14 
$0 
$0 
2014-15 
$11,700,000 
$11,700,000 
2013-14 
2014-15 
$0 ($11,700,000) 
$0 ($11,700,000) 
Medical Care - Payments to Providers 0147 
Initiative: Restores funding for the Medicare savings program. 
HOUSE AMENDMENT 
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GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
FEDERAL EXPENDITURES FUND 
All Other 
FEDERAL EXPENDITURES FUND TOTAL 
Medical Care - Payments to Providers 0147 
2013-14 
$0 
$0 
2013-14 
$0 
$0 
2014-15 
$4,900,000 
$4,900,000 
2014-15 
$7,926,386 
$7,926,386 
Initiative: Provides funding on an ongoing basis for the brain injury residential and 
community services waiver in the MaineCare program. 
FEDERAL EXPENDITURES FUND 
All Other 
FEDERAL EXPENDITURES FUND TOTAL 
Medical Care - Payments to Providers 0147 
2013-14 
$0 
$0 
2014-15 
$1,249,925 
$1,249,925 
Initiative: Provides funds on an ongoing basis to support services provided under the 
MaineCare Benefits Manual, Chapter II, Section 22, the physically disabled waiver. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
FEDERAL EXPENDITURES FUND 
All Other 
FEDERAL EXPENDITURES FUND TOTAL 
Nursing Facilities 0148 
2013-14 
$0 
$0 
2013-14 
$0 
$0 
2014-15 
$788,688 
$788,688 
2014-15 
$1,275,805 
$1,275,805 
Initiative: Provides funding for increased reimbursements under the MaineCare program 
for nursing facilities. 
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HOUSE AMENDMENT "A· 10 H.P. 1349. L.D. 1858 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
FEDERAL EXPENDITURES FUND 
All Other 
FEDERAL EXPENDITURES FUND TOTAL 
Temporary Assistance for Needy Families 0138 
Initiative: Restores funding for child care rates. 
FEDERAL BLOCK GRANT FUND 
All Other 
FEDERAL BLOCK GRANT FUND TOTAL 
HEALTH AND HUMAN SERVICES~ 
DEPARTMENT OF (FORMERLY DHS) 
DEPARTMENT TOTALS 
GENERAL FUND 
FEDERAL EXPENDITURES FUND 
FUND FOR A HEALTHY MAINE 
FEDERAL BLOCK GRANT FUND 
DEPARTMENT TOTAL - ALL FUNDS 
JUDICIAL DEPARTMENT 
Courts - Supreme, Superior and District 0063 
2013-14 
2014-15 
$0 
$11,584,000 
$0 
$11,584,000 
2013-14 
2014-15 
$0 
$18,738,623 
$0 
$18,738,623 
2013-14 
2014-15 
$0 
$2,700,000 
$0 
$2,700,000 
2013-14 
2014-15 
$0 
$35,200,084 
$0 
$84,734,839 
$0 
$0 
$0 
$3,814,544 
$0 $123,749,467 
Initiative: Provides funding to offset savings from eliminating certain longevity 
payments. 
GENERAL FUND 
2013-14 
2014-15 
Personal Services 
$201,087 
$0 
GENERAL FUND TOTAL 
$201,087 
$0 
HOUSE AMENDMENT 
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HOUSE AMENDMENT "k to H.P. 1349, L.D. 1858 
JUDICIAL DEPARTMENT 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
LEGISLATURE 
Legislature 0081 
2013-14 
2014-15 
$201,087 
$0 
$201,087 
$0 
Initiative: Provides funding to offset savings from eliminating certain longevity 
payments. 
GENERAL FUND 
Personal Services 
GENERAL FUND TOTAL 
LEGISLATURE 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
SECTION TOTALS 
GENERAL FUND 
HIGHWAY FUND 
FEDERAL EXPENDITURES FUND 
FUND FOR A HEAL THY MAINE 
FEDERAL BLOCK GRANT FUND 
SECTION TOTAL - ALL FUNDS 
PART II 
2013-14 
$2,771 
$2,771 
2013-14 
$2,771 
$2,771 
2013-14 
2014-15 
$0 
$0 
2014-15 
$0 
$0 
2014-15 
$497,918 $115,283,857 
$70,600 
$0 
$0 
$84,734,839 
$0 
$0 
$0 
$3,814,544 
$568,518 $203,833,240 
Sec. 11-1. 30-A MRS A §5681, sub-§5-C, as amended by PL 2013, c. 368, Pt. J, 
§ 1, is further amended to read: 
5-C. Transfers to General Fund. For the months beginning on or after July 1, 
2009, $25,383,491 in fiscal year 2009-10, $38,145,323 in fiscal year 2010-11, 
$40,350,638 in fiscal year 2011-12, $44,267,343 in fiscal year 2012-13, $73,306,246 in 
HOUSE AMENDMENT 
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HOUSE AMENDMENT "if" to H.P. 1349, L.D. 1858 
fiscal year 2013-14 and $85,949,391 $34,949,391 in fiscal year 2014-15 from the total 
transfers pursuant to subsection 5 must be transferred to General Fund undedicated 
revenue. The amounts transferred to General Fund undedicated revenue each fiscal year 
pursuant to this subsection must be deducted from the distributions required by 
subsections 4-A and 4-B based on the percentage share of the transfers to the Local 
Government Fund pursuant to subsection 5. The reductions in this subsection must be 
allocated to each month proportionately based on the budgeted monthly transfers to the 
Local Government Fund as determined at the beginning of the fiscal year.' 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
SUMMARY 
This amendment does the following. 
Part AA repeals the changes in the income tax rates and brackets made by Public Law 
2011, chapter 380, Part N and decreases the personal exemption amount to $2,850. 
Part BB reverts the estate tax to the rates in effect prior to 2013 and the exemption 
amount to $1,000,000. 
Part CC requires corporations that file unitary income tax returns in Maine to include 
income from certain jurisdictions outside the United States in net income when 
apportioning income among tax jurisdictions. The State Tax Assessor is required to 
adopt major substantive rules to determine the income or loss attributable to such 
corporations and to prevent double taxation or deduction of income. 
Part DD makes the following changes to the Maine resident property tax fairness 
credit for tax years beginning on or after January 1,2014: 
1. It decreases the percentage by which the benefit base must exceed Maine adjusted 
gross income from 10% to 4%; and 
2. It increases the maximum credit from $300 for resident individuals under 70 years 
of age and $400 for resident individuals at least 70 years of age to $1,600, regardless of 
age. 
Part EE increases the state earned income credit from 5% to 12.1 % of the federal 
earned income credit and provides that the state earned income credit is fully refundable 
for tax years beginning on or after January 1,2014. 
Part FF authorizes the State Controller to transfer $3,000,000 on July 1, 2014 from 
the unappropriated surplus of the General Fund to the Maine Clean Election Fund. It 
authorizes the Commission on Governmental Ethics and Election Practices to distribute, 
through ru1emaking, the $3,000,000 to certified legislative candidates in the 2014 general 
election. 
Part GG provides funding for the noncumulative cost-of-living adjustment retirement 
benefit instead of funding it through a reserve funded by funds remaining after other 
certain obligations of the State have been met. 
Part HH does the following: 
HOUSE AMENDMENT 
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HOUSE AMENDMENT "11-',, to H.P, 1349, LD. 1858 
1. Provides funding to offset savings from eliminating certain longevity payments in 
the executive, judicial and legislative branches; 
2. 
Provides funds to reimburse local school administrative units for adjustments 
made to Title I revenues when calculating the total cost of kindergarten to grade 12 public 
education for each school administrative unit; 
3. Provides funding on an ongoing basis for consumer-directed, home-based care; 
4. Appropriates funds to support services provided under the MaineCare Benefits 
Manual, Chapter II, Section 21 for individuals on the waiting list for waiver services; 
5. 
Provides funding on an ongoing basis for the brain injury residential and 
community services waiver in the MaineCare program; 
6. Allocates funds for quality differential payments of 5% for Tier 2, 10% for Tier 3 
and 25% for Tier 4 for child care services; 
7. Appropriates funds for the Head Start program; 
8. Provides funding on an ongoing basis for home-based care; 
9. 
Provides funding on an ongoing basis for the independent support services, 
homemaker services, program; 
10. Restores funding for the Low-cost Drugs To Maine's Elderly program; 
II. Restores funding for home visitation services; 
12. Restores funding for Healthy Maine Partnerships; 
13. Restores funding for the Medicare savings program; 
14. Provides funding for increased reimbursements under the MaineCare program 
for nursing facilities; and 
15. Restores funding for child care rates. 
Part II restores $51,000,000 to state-municipal revenue sharing. 
FISCAL NOTE REQUIRED 
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SPONSOREDBY: ___ ~ 
____ ~~~ 
____ ~ 
________ __ 
(Representative STUCKEY) 
TOWN: Portland 
HOUSE AMENDMENT 
• 
Revised: 04114114 
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LD 1858 
LR 2710(04) 
An Act To Achieve the Savings Required under Part F of the Biennial Budget and To Change Certain 
Provisions of the Law for Fiscal Years Ending JU~~ 30, 2014 and June 30, 2015 
Fiscal Note for House Amendment "If' to Original Bill 
Sponsor: Rep. Stuckey of Portland 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
Projections 
FY 2013-14 
FY 2014-15 
FY 2015-16 
FY 2016-17 
Net Cost (Savings) 
General Fund 
$497,918 
($700,658) 
($24,696,893) 
($38,982,428) 
Highway Fund 
$70,600 
$0 
$0 
$0 
Fund for a Healthy Maine 
$0 
$0 
$0 
$0 
Appropriations/Allocations 
General Fund 
$497,918 
$125,783,857 
$112,007,642 
$101,958,618 
Highway Fund 
$70,600 
$0 
$0 
$0 
Federal Expenditures Fund 
$0 
$84,734,839 
$79,005,370 
$79,005,370 
Fund for a Healthy Maine 
$0 
$0 
$0 
$0 
Federal Block Grant Fund 
$0 
$3,814,544 
$3,812,044 
$3,812,044 
Revenue 
General Fund 
$0 
$129,484,515 
$136,704,535 
$140,941,046 
Other Special Revenue Funds 
$0 
$55,554,885 
$3,378,847 
$3,487,337 
Transfers 
General Fund 
$0 
($3,000,000) 
$0 
$0 
Other Special Revenue Funds 
$0 
$3,000,000 
$0 
$0 
Fiscal Detail and Notes 
This amendment increases the General Fund cost of the bill by $497,918 in fiscal year 2013-14 and reduces it by 
$700,658 in fiscal year 2014-15. This amendment increases the Highway Fund cost of the bill by $70,600 in fiscal 
year 2013-14. 
LR271O(04) - Fiscal Note - Page 1 of 1