An Act To Exclude Certain State-funded Costs from the State Share of the Total Cost of Funding Public Education
Maine Legislature, Session 126, LD 0025
Committee Amendment CA_B_H506 (House)

COMMITTEE AMENDMENT .'B" to H.P. 23, L.D. 25, Bill, "An Act To Exclude 
Certain State-funded Costs from the State Share of the Total Cost of Funding Public 
Education" 
Amend the bill by striking out everything after the title and before the summary and 
inserting the following: 
'Emergency preamble. 'Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, a supplemental budget bill enacted during the 125th Legislature redefined 
the calculation of the state share percentage of the total cost of funding public education 
from kindergarten to grade 12 as required by the Essential Programs and Services 
Funding Act to include the state contributions to teacher retirement, retired teachers' 
health insurance and retired teachers' life insurance; and 
Whereas, it is necessary to clarify that the state contributions to teacher retirement 
should reflect only the state contributions to the normal cost of teacher retirement and not 
the state contributions to fund the cost of the unfunded actuarial liability for retired 
teachers before June 30, 2013; and 
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
therefore, 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 20-A MRS A §lS671, sub-§7, ~C, as amended by PL 2013, c. 1, Pt. C, 
§2, is further amended to read: 
C. 
Begif}fling in fiseal year 2011 12, the The annual targets for the state share 
percentage of the total cost of funding public education from kindergarten to grade 12 
including the cost of the components of essential programs and services plus the state 
COMMITTEE AMENDMENT 
I}~' 
~ ... 
lO 
COMMITTEE AMENDMENT .. 6, to H.P. 23, L.D. 25 
contributions that are applicable to the normal cost of teacher retirement, retired 
teachers' health insurance and retired teachers' life insurance are as follows. 
(1) For fiscal year 2011-12, the target is 49.47%. 
(2) For fiscal year 2012-13, the target is 49.35%. 
(3) For fiscal year 2013-14 and succeeding years, the target is 55%. 
Sec. 2. Appropriations and allocations. The following appropriations and 
allocations are made. 
EDUCATION, DEPARTMENT OF 
General Purpose Aid for Local Schools 0308 
Initiative: Provides for the additional funds necessary to achieve the statutory 
commitment for the State to fund 55% of the total cost of funding public education from 
Idndergarten to grade 12 pursuant to the Maine Revised Statutes, Title 20-A, §15671, 
subsection 7, paragraph C beginning in fiscal year 2013-14. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2013-14 
2014-15 
$141,300,000 $139,000,000 
$141,300,000 $139,000,000 
Emergency clause. 
In view of the emergency cited in the preamble, this 
legislation takes effect when approved.' 
SUMMARY 
This amendment, which is the minority report of the Joint Standing Committee on 
Education and Cultural Affairs, adds an emergency preamble and clause to the bill and 
removes the provision in the bill that would have provided that the state contributions to 
teacher retirement, retired teachers' health insurance and retired teachers' life insurance 
may not be included in the calculation of the state share percentage of the total cost of 
funding public education from kindergarten to grade 12 as required by the Essential 
Programs and Services Funding Act. The amendment clarifies that the state contributions 
to teacher retirement reflect the state contributions to the employer retirement costs that 
are applicable to the normal cost of teacher retirement. The amendment also provides 
that the state share percentage target for fiscal year 2013-14 and succeeding years is 55%. 
This amendment adds an appropriations and allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
• 
Aooroved: 06/12/13 
;:It?'ac;!. 
LD25 
LR 273(03) 
An Act To Exclude Certain State-fundl~d Costs from the State Share of the Total Cost of Funding 
Public Education 
Fiscal Note for Bill as Amended by Committee Amendment 13' I H--~ 
Committee: Education and Cultural Affairs 
li 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Fiscal Detail and Notes 
Fis,~al Note Required: Yes 
Fiscal Note 
Projections FY Projections FY 
FY 2013-14 
FY 2014-15 
2015-16 
2016-17 
$141,300,000 
$139,000,000 
$139,000,000 
$139,000,000 
$141,300,000 
$139,000,000 
$139,000,000 
$139,000,000 
This bill includes General Fund appropriations cf$141,300,000 in fiscal year 2013-14 and $139,000,000 per year 
beginning in fiscal year 2014-15 to the General Purpose Aid for Local Schools program within the Department of 
Education to increase the State's contribution toward funding the total cost of public education from kindergarten to 
grade 12, including the cost of the components of essential programs and services from 47.3% in fiscal year 2013-14, 
as proposed in LD 1509, the 2014-2015 biennial budget, as amended, to 55% when the state's contributions toward 
retired teachers' health insurance and retired teac:hers' group life insurance are factored in. 
Total Cost of Funding Public Education 
State Contribution 
Retired Teachers' Health Insurance 
Retired Teachers' Group Life Ins. 
State share percentage 
LD 25 FY 2013-
LD1509, as 
(with health 
LD 1509, as 
amcmded, FY 
ins and group 
amended,FY 
LD 25 FY 2014-
2013-14 
life) 
2014-15 
$ 1,992,465,618 
$ 2,019,905,618 
$ 1,992,083,006 
$ 2,021,743,006 
$ 
942,295,406 
$ 1,083,595,406 
$ 
943,236,080 
$ 1,082,286,080 
$ 
24,000,000 
$ 
26,000,000 
$ 
3,440,000 
$ 
3,660,000 
47.3% 
55.0% 
47.3% 
55.0% 
LR0273(03) - Fiscal Note - Page 1 of2 
(CIU.B~ H--SC(o) 
Additional OF appropriation needed: 
$ 
141,300,000 
$ 
139,050,000 
LR0273(03) - Fiscal Note - Page 2 of2