An Act Making Unified Appropriations and Allocations for the Expenditures of State Governffii~nt, General Fund and Other Funds and Changing Certain Provisions of the Law Necessary to the Proper Operations of State Government for the Fiscal Years Ending June 30, 2014 and June 30, 2015
Maine Legislature, Session 126, LD 1509
Committee Amendment CA_A-HA_J_H486 (House)

HOUSE AMENDMENT ;..r" to COMMITTEE AMENDMENT "A" to H.P. 1079, 
L.D. 1509, Bill, "An Act Making Unified Appropriations and Allocations for the 
Expenditures of State Governffii~nt, General Fund and Other Funds and Changing Certain 
Provisions of the Law Necessary to the Proper Operations of State Government for the 
Fiscal Years Ending June 30, 2014 and June 30, 2015" 
Amend the amendment by inserting after Part MMMMM the following: 
'PARTNNNNN 
Sec. NNNNN -1. 36 MRSA c. 723 is enacted to read: 
CHAPTER 723 
ECONOMIC CRISIS ASSESSMENT 
§4951. Definitions 
As used in this chapter, unless the context otherwise indicates, the following terms 
have the following meanings. 
1. Gross receipts. "Gross receipts" means the total amount a nonprofit organization 
receives from all sources during its taxable year, without subtracting any costs or 
expenses. 
2. Located in the State. "Located in the State" has the same meaning as in section 
5206-D, subsection 11, paragraph D. 
3. Nonprofit organization. "Nonprofit organization" means an organization that: 
A. Is exempt from federal income tax under the Code, Section 501 (a); 
B. Has gross receipts of at least $200,000 at the end of the taxable year; 
C. Has total assets of at least $500,000 at the end of the taxable year; and 
D. Has land, buildings and equipment in this State the total value of which is more 
than $250,000. 
HOUSE AMENDMENT 
~., 
f.~. 
HOUSE AMENDMENT ,g.. to COMMITTEE AMENDMENT "An to H.P. 1079, L.D. 1509 
4. Value. "Value" means the cost or other basis of all land, buildings and equipment 
held at the end of the taxable year reduced by the reported total amount of accumulated 
depreciation as determined by the assessor in accordance with the Code. 
Other terms used in this chapter have the same meaning as when used in a 
comparable context in the laws of the United States relating to federal tax-exempt 
organizations, unless different meanings are clearly required. 
§4952. Economic crisis assessment 
For tax years beginning in 2012 and 2013. an economic crisis assessment is imposed 
on a nonprofit organization equal to 2% of the value in excess of $250,000 of the 
nonprofit organization's land, buildings and equipment located in this State. 
§4953. Assessment due date; filing of return and payment of assessment 
1. Return required. Every nonprofit organization must file an economic crisis 
assessment return with the assessor on such forms as may be required by the assessor 
whenever an economic crisis assessment is due. 
2. Date due. The economic crisis assessment return required by this section must be 
filed on or before the 15th day of the 5th month following the due date of the nonprofit 
organization's federal tax-exempt organization return without regard to any extension. 
Any assessment due under this chapter is due at the same time as the economic crisis 
assessment return. 
3. Persons required to file return. The economic crisis assessment return of a 
nonprofit organization must be made and filed by an officer of the nonprofit organization. 
§4954. Administration 
Except as provided by this chapter, the economic crisis assessment imposed pursuant 
to section 4952 must be administered and enforced as though it were imposed under Part 
~ 
Sec. NNNNN-2. 
Appropriations and allocations. 
The following 
appropriations and allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides funding for computer programming design and development of the 
new tax type for purposes of the Maine Revenue Integrated Tax System and associated 
data capture processing systems. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2013-14 
$120,000 
$120,000 
HOUSE AMENDMENT 
2014-15 
$0 
$0 
lJ.~. 
~. 
.;-:-
HOUSE AMENDMENT "J "to COMMITTEE AMENDMENT "A" to H.P. 1079, L.D. 1509 
Sec. NNNNN-3. Retroactivity. That section of this Part that enacts the Maine 
Revised Statutes, Title 36, chapter 723 applies retroactively to tax years beginning on or 
after January 1,2012.' 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
SUMMARY 
This amendment enacts an economic crisis assessment on nonprofit organizations in 
this State that have gross receipts in excess of $200,000, total assets of at least $500,000 
and land, buildings and equipment in this State the total value of which is more than 
$250,000. The assessment is equal to 2% of the value of the nonprofit organization's 
land, buildings and equipment in this State that exceeds $250,000. 
The amendment also adds an appropriations and allocations section. 
]fISCAL NOTE REQUIRED 
(See attached) 
SPONSORED BY:~.!.L>= L-~ 
(Representative LOCKMAN) 
TOWN: Amherst 
HOUSE AMENDMENT 
Approved: 06/12/13 ~ac:. 
LD 1509 
LR 1046(18) 
An Act Making Unified Appropriations and Allocations for the Expenditures of State Government, 
General Fund and Other Funds and Changing Certain Provisions of the Law Necessary to the Proper 
Operations of State Government for the Fiscal Years Ending June 30, 2014 and June 30, 2015 
Fiscal Note for House Amendment ,,~, to Committee Amendment "A" 
Sponsor: Rep. Lockman of Amherst 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
Projections 
FY2013-14 
FY 2014-15 
FY 2015-16 
FY 2016-17 
Net Cost (Savings) 
General Fund 
($99,880,000) 
($100,000,000) 
$0 
~ 
Appropriations/Allocations 
General Fund 
$120,000 
$0 
$0 
$0 
Revenue 
General Fund 
$100,000,000 
$100,000,000 
$0 
$0 
Fund Detail by Section 
Appropriations/Allocations 
General Fund 
PART NNNNN, Section 2 
$120,000 
$0 
$0 
$0 
Revenue 
General Fund 
PART NNNNN, Section 2 
$100,000,000 
$100,000,000 
$0 
$0 
Fiscal Detail and Notes 
This amendment decreases the General Fund cost of the bill by $99,880,000 in fiscal year 2013-14 and $100,000,000 in 
fiscal year 2014-15. A balanced budget is maintained for the 2014-2015 biennium. 
LR1046(18) - Fiscal Note - Page 1 of 1