An Act To Provide for Tax Conformity and Funding Methods
Maine Legislature, Session 127, LD 1583
Committee Amendment CA_A_S354 (Senate)
Amends: 36 MRSA §111, 36 MRSA §5122, 36 MRSA §5200-A, 36 MRSA §5219-N

COMMITTEE AMENDMENT "A, " to S.P. 633, L.D. 1583, Bill, "An Act To 
Provide for Tax Conformity and Funding Methods" 
Amend the bill by striking out everything after the enacting clause and before the 
emergency clause and inserting the following: 
'PART A 
Sec. A-1. 36 MRSA §111, sub-§1-A, as amended by PL 2015, c. 1, §1 and 
affected by §15, is further amended to read: 
1-A. Code. "Code" means the United States Internal Revenue Code of 1986 and 
amendments to that Code as of December 31, ~ 
2015. 
Sec. A-2. 36 MRSA §5122, sub-§1, ,fQ, as enacted by PL 2003, c. 20, Pt. II, §2, 
is repealed. 
Sec. A-3. 36 MRSA §5122, sub-§1, ,rn, as corrected by RR 2015, c. 1, §41, is 
amended to read: 
II. For taxable years beginning in 2014: 
(I) An amount equal to the net increase in depreciation attributable to the 
depreciation deduction claimed by the taxpayer under the Code, Section 168(k) 
with respect to property placed in service in the State during the taxable year for 
which a credit is claimed under section 5219-MM for that taxable year; and 
(2) 
An amount equal to the net increase in depreciation attributable to the 
depreciation deduction claimed by the taxpayer under the Code, Section 168(k) 
with respect to property for which a credit is not claimed under section 
5219-MM; aR4 
Sec. A-4. 36 MRSA §5122, sub-§1, ,fJJ, as enacted by PL 2015, c. 267, Pt. DD, 
§8, is amended to read: 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT"/} to S.P. 633, L.D. 1583 
JJ. For tax years beginning on or after January 1, 2016, an amount equal to the 
taxpayer base multiplied by the following fraction: 
(1) 
For single individuals and married persons filing separate returns, the 
numerator is the taxpayer's Maine adjusted gross income less $70,000, except 
that the numerator may not be less than zero, and the denominator is $75,000. In 
no case may the fraction contained in this subparagraph produce a result that is 
more than one. The $70,000 amount used to calculate the numerator in this 
subparagraph must be adjusted for inflation in accordance with section 5403, 
subsection 3; 
(2) For individuals filing as heads of households, the numerator is the taxpayer's 
Maine adjusted gross income less $105,000, except that the numerator may not 
be less than zero, and the denominator is $112,500. In no case may the fraction 
contained in this subparagraph produce a result that is more than one. The 
$105,000 amount used to calculate the numerator in this subparagraph must be 
adjusted for inflation in accordance with section 5403, subsection 3; or 
(3) 
For individuals filing married joint returns or surviving spouses, the 
numerator is the taxpayer's Maine adjusted gross income Jess $140,000, except 
that the numerator may not be less than zero, and the denominator is $150,000. 
In no case may the fraction contained in this subparagraph produce a result that is 
more than one. The $140,000 amount used to calculate the numerator in this 
subparagraph must be adjusted for inflation in accordance with section 5403, 
subsection 3. 
For purposes of this paragraph, "taxpayer base" means either the taxpayer's 
applicable standard deduction amount for the taxable year determined under section 
5124-B or, if itemized deductions are claimed, the taxpayer's itemized deductions 
claimed for the taxable year determined under section 51257; and 
Sec. A-5. 36 MRSA §5122, sub-§1, ,iKK is enacted to read: 
KK. For taxable years beginning on or after January I, 2015: 
(1) An amount equal to the net increase in depreciation attributable to the 
depreciation deduction claimed by the taxpayer under the Code, Section l 68(k) 
with respect to property placed in service in the State during the taxable year for 
which a credit is claimed under section 5219-NN for that taxable year; and 
(2) An amount equal to the net increase in depreciation attributable to the 
depreciation deduction claimed by the taxpayer under the Code, Section l 68(k) 
with respect to property for which a credit is not claimed under section 5219-NN. 
Sec. A-6. 36 MRSA §5122, sub-§2, ~' as amended by PL 2015, c. 1, ·§6, is 
further amended to read: 
MM. For taxable years beginning on or after January 1, 2014, an amount equal to the 
net increase in the depreciation deduction allowable under the Code, Sections 167 
and 168 that would have been applicable to that property had the depreciation 
deduction under the Code, Section 168(k) not been claimed with respect to such 
property placed in service during the taxable year beginning in 2013 for which an 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT ·A "to S.P. 633, L.D. 1583 
addition was required under subsection 1, paragraph HH, subparagraph (2) for the 
taxable year beginning in 2013. 
Upon the taxable disposition of property to which this paragraph applies, the amount 
of any gain or loss includable in federal adjusted gross income must be adjusted for 
Maine income tax purposes by an amount equal to the difference between the 
addition modification for such property under subsection 1, paragraph HH, 
subparagraph (2) and the subtraction modifications allowed pursuant to this 
paragraph. 
The total amount of subtraction claimed under this paragraph for all tax years may 
not exceed the addition modification under subsection 1, paragraph HH, 
subparagraph (2) for the same property; aad 
Sec. A-7. 36 MRSA §5122, sub-§2, ~N, as enacted by PL 2015, c. 1, §7, is 
amended to read: 
NN. For taxable years beginning on or after January 1, 2015, an amount equal to the 
net increase in the depreciation deduction allowable under the Code, Sections 167 
and 168 that would have been applicable to that property had the depreciation 
deduction under the Code, Section l 68(k) not been claimed with respect to such 
property placed in service during the taxable year beginning in 2014 for which an 
addition was required under subsection 1, paragraph II, subparagraph (2) for the 
taxable year beginning in 2014. 
Upon the taxable disposition of property to which this paragraph applies, the amount 
of any gain or loss includable in federal adjusted gross income must be adjusted for 
Maine income tax purposes by an amount equal to the difference between the 
addition modification for such property under subsection 1, paragraph II, 
subparagraph (2) and the subtraction modifications allowed pursuant to this 
paragraph. 
The total amount of subtraction claimed under this paragraph for all tax years may 
not exceed the addition modification under subsection 1, paragraph II, subparagraph 
(2) for the same property~; and 
Sec. A-8. 36 MRSA §5122, sub-§2, 100 is enacted to read: 
00. For taxable years beginning on or after January 1, 2016, an amount equal to the 
net increase in the depreciation deduction allowable under the Code, Sections 167 
and 168 that would have been applicable to that property had the depreciation 
deduction under the Code, Section l 68(k) not been claimed with respect to such 
property placed in service during the taxable year for which an addition was required 
under subsection 1, paragraph KK, subparagraph (2) for the taxable year. 
Upon the taxable disposition of property to which this paragraph applies, the amount 
of any gain or loss includable in federal adjusted gross income must be adjusted for 
Maine income tax purposes by an amount equal to the difference between the 
addition modification for such property under subsection 1. paragraph KK, 
subparagraph (2) and the subtraction modifications allowed pursuant to this 
paragraph. 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT" /\"to S.P. 633, L.D. 1583 
The total amount of subtraction claimed under this paragraph for all tax years may 
not exceed the addition modification under subsection 1, paragraph KK. 
subparagraph (2) for the same property. 
Sec. A-9. 36 MRSA §5200-A, sub-§1, 1AA, as amended by PL 2015, c. 1, §9, 
is further amended to read: 
AA. For taxable years beginning in 2013: 
(1) 
An amount equal to the net increase in depreciation attributable to the 
depreciation deduction claimed by the taxpayer under the Code, Section 168(k) 
with respect to property placed in service in the State during the taxable year for 
which a credit is claimed under section 5219-JJ for that taxable year; and 
(2) 
An amount equal to the net increase in depreciation attributable to the 
depreciation deduction claimed by the taxpayer under the Code, Section 168(k) 
with respect to property for which a credit is not claimed under section 5219-JJ; 
aftQ 
Sec. A-10. 36 MRSA §5200-A, sub-§1, ~B, as enacted by PL 2015, c. 1, §10, 
is amended to read: 
BB. For taxable years beginning in 2014: 
(1) 
An amount equal to the net increase in depreciation attributable to the 
depreciation deduction claimed by the taxpayer under the Code, Section 168(k) 
with respect to property placed in service in the State during the taxable year for 
which a credit is claimed under section 5219-MM for that taxable year; and 
(2) 
An amount equal to the net increase in depreciation attributable to the 
depreciation deduction claimed by the taxpayer under the Code, Section 168(k) 
with respect to property for which a credit is not claimed under section 
5219-MM,; and 
Sec. A-11. 36 MRSA §5200-A, sub-§1, 1CC is enacted to read: 
CC. For taxable years beginning on or after January 1. 2015: 
(1) 
An amount equal to the net increase in depreciation attributable to the 
depreciation deduction claimed by the taxpayer under the Code, Section 168(k) 
with respect to property placed in service in the State during the taxable year for 
which a credit is claimed under section 5219-NN for that taxable year; and 
(2) 
An amount equal to the net increase in depreciation attributable to the 
depreciation deduction claimed by the taxpayer under the Code. Section 168(k) 
with respect to property for which a credit is not claimed under section 5219-NN. 
Sec. A-12. 36 MRSA §5200-A, sub-§2, ~' as amended by PL 2015, c. 1, §12, 
is further amended to read: 
Y. For taxable years beginning on or after January 1, 2014, an amount equal to the 
net increase in the depreciation deduction allowable under the Code, Sections 167 
and 168 that would have been applicable to that property had the depreciation 
deduction under the Code, Section 168(k) not been claimed with respect to such 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "A" to S.P. 633, LD. 1583 
property placed in service during the taxable year beginning in 2013 for which an 
addition was required under subsection 1, paragraph AA, subparagraph (2) for the 
taxable year beginning in 2013. 
Upon the taxable disposition of property to which this paragraph applies, the amount 
of any gain or loss includable in federal taxable income must be adjusted for Maine 
income tax purposes by an amount equal to the difference between the addition 
modification for such property under subsection 1, paragraph AA, subparagraph (2) 
and the subtraction modifications allowed pursuant to this paragraph. 
The total amount of subtraction claimed under this paragraph for all tax years may 
not exceed the addition modification under subsection 1, paragraph AA, 
subparagraph (2) for the same property; aoo 
Sec. A-13. 36 MRSA §5200-A, sub-§2, ,rz, as enacted by PL 2015, c. 1, §13, is 
amended to read: 
Z. For taxable years beginning on or after January 1, 2015, an amount equal to the 
net increase in the depreciation deduction allowable under the Code, Sections 167 
and 168 that would have been applicable to that property had the depreciation 
deduction under the Code, Section 168(k) not been claimed with respect to such 
property placed in service during the taxable year beginning in 2014 for which an 
addition was required under subsection 1, paragraph BB, subparagraph (2) for the 
taxable year beginning in 2014. 
Upon the taxable disposition of property to which this paragraph applies, the amount 
of any gain or loss includable in federal taxable income must be adjusted for Maine 
income tax purposes by an amount equal to the difference between the addition 
modification for such property under subsection 1, paragraph BB, subparagraph (2) 
and the subtraction modifications allowed pursuant to this paragraph. 
The total amount of subtraction claimed under this paragraph for all tax years may 
not exceed the addition modification under subsection 1, paragraph BB, subparagraph 
(2) for the same property~: and 
Sec. A-14. 36 MRSA §5200-A, sub-§2, ,rAA is enacted to read: 
AA. For taxable years beginning on or after January 1, 2016, an amount equal to the 
net increase in the depreciation deduction allowable under the Code. Sections 167 
and 168 that would have been applicable to that property had the depreciation 
deduction under the Code. Section 168(k) not been claimed with respect to such 
property placed in service during the taxable year for which an addition was required 
under subsection 1, paragraph CC. subparagraph (2) for the taxable year. 
Upon the taxable disposition of property to which this paragraph applies. the amount 
of any gain or loss includable in federal taxable income must be adjusted for Maine 
income tax purposes by an amount equal to the difference between the addition 
modification for such property under subsection 1. paragraph CC. subparagraph (2) 
and the subtraction modifications allowed pursuant to this paragraph. 
The total amount of subtraction claimed under this paragraph for all tax years may 
not exceed the addition modification under subsection 1. paragraph CC. subparagraph 
(2) for the same property. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A 
"to S.P. 633, L.D. 1583 
Sec. A-15. 36 MRSA §5219-NN is enacted to read: 
§5219-NN. Maine capital investment credit for 2015 and after 
1. Credit allowed. A taxpayer that claims a depreciation deduction under the Code, 
Section 168(k) for property placed in service in the State during a taxable year that begins 
on or after January 1, 2015 is allowed a credit as follows: 
A. A taxable corporation is allowed a credit against the taxes imposed by this Part in 
an amount equal to 9% of the amount of the net increase in the depreciation 
deduction reported as an addition to income for the taxable year under section 
5200-A. subsection 1. paragraph CC. subparagraph (1) with respect to that property. 
except for excluded property under subsection 2: or 
B. An individual is allowed a credit against the taxes imposed by this Part in an 
amount equal to: 
(1) For taxable years beginning in 2015. 8% of the amount of the net increase in 
the depreciation deduction reported as an addition to income for the taxable year 
under section 5122. subsection 1. paragraph KK. subparagraph (1) with respect to 
that property, except for excluded property under subsection 2: and 
(2) For taxable years beginning on or after January 1, 2016, 7% of the amount of 
the net increase in the depreciation deduction reported as an addition to income 
for the taxable year under section 5122, subsection 1. paragraph KK, 
subparagraph (1) with respect to that property, except for excluded property 
under subsection 2. 
2. Certain property excluded. The following property is not eligible for the credit 
under this section: 
A. 
Property owned by a public utility as defined by Title 35-A, section 102, 
subsection 13; 
B. Property owned by a person that provides radio paging services as defined by 
Title 35-A. section 102, subsection 15: 
C. Property owned by a person that provides mobile telecommunications services as 
defined by Title 35-A. section 102, subsection 9-A; 
D. Property owned by a cable television company as defined by Title 30-A, section 
2001, subsection 2; 
E. 
Property owned by a person that provides satellite-based direct television 
broadcast services: 
F. Property owned by a person that provides multichannel, multipoint television 
distribution services; and 
G. 
Property that is not in service in the State for the entire 12-month period 
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following the date it is placed in service in the State. 
3. Limitations; carry-forward. The credit allowed under subsection 1 may not 
reduce the tax otherwise due under this Part to less than zero. Any unused portion of the 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT" /1" to S.P. 633, L.D. 1583 
credit may be carried forward to the following year or years for a period not to exceed 20 
years. 
4. Recapture. The credit allowed under this section must be fully recaptured to the 
extent claimed by the taxpayer if the property forming the basis of the credit is not used 
in the State for the entire 12-month period following the date it is placed in service in the 
State. The credit must be recaptured by filing an amended return in accordance with 
section 5227-A for the tax year in which that property was used to calculate the credit 
under this section. The amended return must reflect the credit disallowed and the income 
modifications required by section 5122, subsection 1, paragraph KK and section 5200-A, 
subsection 1. paragraph CC with respect to that property. 
Sec. A-16. Application. That section of this Part that amends the Maine Revised 
Statutes, Title 36, section 111, subsection 1-A applies to tax years beginning on or after 
January 1, 2015 and to any prior tax years as specifically provided by the United States 
Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2015. 
That section of this Part that repeals the Maine Revised Statutes, Title 36, section 5122, 
subsection 1, paragraph Q applies to tax years beginning on or after January 1, 2016. 
PARTB 
Sec. B-1. Transfer from tax relief fund. The State Controller shall transfer 
$9,535,933 from the Tax Relief Fund for Maine Residents established in the Maine 
Revised Statutes, Title 5, section 1518-A to the unappropriated surplus of the General 
Fund no later June 30, 2016. 
PARTC 
Sec. C-1. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Veterans Tax Reimbursement 0407 
Initiative: Adjusts funding based on projected needs. 
GENERAL FUND 
All Other 
GENERAL FUND TOT AL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
2015-16 
($15,000) 
($15,000) 
2015-16 
COMMITTEE AMENDMENT 
2016-17 
$0 
$0 
2016-17 
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COMMITTEE AMENDMENT" A" to S.P. 633, L.D. 1583 
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GENERAL FUND 
($15,000) 
$0 
DEPARTMENT TOTAL-ALL FUNDS 
($15,000) 
$0 
TREASURER OF STATE, OFFICE OF 
Debt Service - Treasury 0021 
Initiative: Reduces funding for debt service costs. 
GENERAL FUND 
2015-16 
2016-17 
All Other 
($6,113,120) 
$0 
GENERAL FUND TOT AL 
($6,113,120) 
$0 
TREASURER OF STATE, OFFICE OF 
DEPARTMENT TOTALS 
2015-16 
2016-17 
GENERAL FUND 
($6,113,120) 
$0 
DEPARTMENT TOTAL - ALL FUNDS 
($6,113,120) 
$0 
SECTION TOTALS 
2015-16 
2016-17 
GENERAL FUND 
($6,128,120) 
$0 
SECTION TOTAL- ALL FUNDS 
($6,128,120) 
$0 
PARTD 
Sec. D-1. 
Transfers from available fiscal year 2015-16 Other Special 
Revenue Funds balances within the Department of Environmental Protection 
to General Fund. Notwithstanding any other provision of law, at the close of fiscal 
year 2015-16, the State Controller shall transfer $194,312 from available balances in 
Other Special Revenue Funds accounts within the Department of Environmental 
Protection to the General Fund unappropriated surplus. On or before June 30, 2016, the 
Commissioner of Environmental Protection shall determine from which accounts the 
funds must be transferred so that the sum equals $194,312 and notify the State Controller 
and the Joint Standing Committee on Appropriations and Financial Affairs of the 
amounts to be transferred from each account. 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT" A" to S.P. 633, L.D. 1583 
PARTE 
Sec. E-1. Personal Services savings; transfer to General Fund revenue. 
Notwithstanding the Maine Revised Statutes, Title 5, section 1582, subsection 4 or any 
other provision of law, the State Controller shall transfer the first $6,750,000 of 
unexpended Personal Services appropriations that would otherwise lapse to the General 
Fund Salary Plan program in the Department of Administrative and Financial Services to 
the unappropriated surplus of the General Fund at the close of fiscal year 2015-16. 
Sec. E-2. General Fund Salary Plan; transfer to General Fund revenue. 
Notwithstanding any other provision of law, the State Controller shall transfer up to 
IO 
$6,750,000 from the General Fund Salary Plan program in the Department of 
Administrative and Financial Services to the unappropriated surplus of the General Fund 
at the close of fiscal year 2015-16 in the event that the total savings in section 1 of this 
Part are not achieved. 
PART F 
Sec. F-1. Personal Services savings; transfer to General Fund revenue. 
Notwithstanding the Maine Revised Statutes, Title 5, section 1582, subsection 4 or any 
other provision of law, the State Controller shall transfer the first $6, 750,000 of 
unexpended Personal Services appropriations that would otherwise lapse to the General 
Fund Salary Plan program in the Department of Administrative and Financial Services to 
the unappropriated surplus of the General Fund at the close of fiscal year 2016-17. 
Sec. F-2. General Fund Salary Plan; transfer to General Fund revenue. 
Notwithstanding any other provision of law, the State Controller shall transfer up to 
$6,750,000 from the General Fund Salary Plan program in the Department of 
Administrative and Financial Services to the unappropriated surplus of the General Fund 
at the close of fiscal year 2016-17 in the event that the total savings in section 1 of this 
Part are not achieved. 
PARTG 
Sec. G-1. 
Transfer to General Fund unappropriated surplus; K-12 
Essential Programs and Services, Other Special Revenue Funds account. 
Notwithstanding any other provision of law, the State Controller shall transfer $767,507 
from the K-12 Essential Programs and Services, Other Special Revenue Funds account in 
the Department of Education to the General Fund unappropriated surplus no later than 
June 30, 2016. 
Sec. G-2. 
Transfer to General Fund unappropriated surplus; K-12 
Essential Programs and Services, Other Special Revenue Funds account. 
Notwithstanding any other provision of law, the State Controller shall transfer $711,355 
from the K-12 Essential Programs and Services, Other Special Revenue Funds account in 
the Department of Education to the General Fund unappropriated surplus no later than 
June30,2017. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT ·A "to S.P. 633, L.D. 1583 
PARTH 
Sec. H-1. PL 2015, c. 267, Part Tis repealed. 
Sec. H-2. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Fund for Efficient Delivery of Local and Regional Services - Administration Z047 
Initiative: Reduces funding by $750,000 in each year of the 2016-2017 biennium. 
OTHER SPECIAL REVENUE FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOT AL 
PART I 
Sec. 1-1. PL 2015, c. 267, Part PP is repealed. 
2015-16 
($750,000) 
($750,000) 
2016-17 
($750,000) 
($750,000) 
Sec. 1-2. Appropriations and allocations. The following appropriations and 
allocations are made. 
EDUCATION, DEPARTMENT OF 
Fund for the Efficient Delivery of Educational Services ZOOS 
Initiative: Eliminates one-time funding for consolidation of school administrative units. 
OTHER SPECIAL REVENUE FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOT AL 
PART J 
2015-16 
($750,000) 
($750,000) 
2016-17 
($750,000) 
($750,000) 
Sec. J-1. Transfer; Dirigo Health Fund; General Fund. Notwithstanding any 
other provision of law, the State Controller shall transfer $300,000 by June 30, 2016 from 
the Dirigo Health Fund to the General Fund unappropriated surplus. 
PARTK 
Sec. K-1. Transfer from Audit Recovery, Other Special Revenue Funds. 
The State Controller shall transfer $151,331 from the Other Special Revenue Funds audit 
recovery account established in the Maine Revised Statutes, Title 5, section 1622 to the 
unappropriated surplus of the General Fund no later June 30, 2016.' 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT ",4 "to S.P. 633, L.D. 1583 
SUMMARY 
This amendment is the minority report to the bill reported out of the Joint Standing 
Committee on Appropriations and Financial Affairs regarding tax conformity and funding 
for tax conformity. 
Part A of this amendment repeals, for taxable years beginning on or after January 1, 
2016, the addition modification that decouples Maine's individual income tax law from 
the federal deduction for qualified tuition and related expenses under the United States 
Internal Revenue Code of 1986, Section 222. 
Part A also decouples the Maine individual and corporate income taxes from the 
federal bonus depreciation deductions for taxable years beginning on or after January 1, 
2015. It provides a Maine capital investment credit for taxable years beginning on or 
after January 1, 2015 with respect to depreciable property placed in service in Maine. 
The credit is equal to 9% of the amount of the net increase in depreciation attributable to 
the depreciation deduction claimed by the taxpayer under the United States Internal 
Revenue Code of 1986, Section 168(k) with respect to property placed in service in the 
State during the taxable year for taxable corporations; for individuals the credit is 8% of 
such amount for tax years beginning in 2015 and is 7% for tax years beginning on or after 
January 1, 2016. 
Part B transfers $9,535,933 from the Tax Relief Fund for Maine Residents to the 
unappropriated surplus of the General Fund by the end of fiscal year 2015-16. 
Part C includes 2 initiatives. The first initiative adjusts funding based on projected 
needs in the first year of the biennium in the Veterans Tax Reimbursement program, 
which provides an exemption of estates up to a specific value for veterans, under the 
Maine Revised Statutes, Title 36, section 653. The 2nd initiative deappropriates funds no 
longer needed for debt service costs. 
Part D requires the State Controller to transfer $194,312, by June 30, 2016, from 
available balances in Other Special Revenue Funds accounts within the Department of 
Environmental Protection to the General Fund unappropriated surplus. 
Part E requires the State Controller to transfer the first $6,750,000 of unexpended 
Personal Services savings that would otherwise lapse to the General Fund Salary Plan 
program to the General Fund unappropriated surplus at the close of fiscal year 2015-16. 
This Part also requires the State Controller to transfer funding from the General Fund 
Salary Plan program to the General Fund unappropriated surplus in the event that the full 
$6,750,000 of Personal Services savings in this Part is not achieved. 
Part F requires the State Controller to transfer the first $6,750,000 of unexpended 
Personal Services savings that would otherwise lapse to the General Fund Salary Plan 
program to the General Fund unappropriated surplus at the close of fiscal year 2016-17. 
This Part also requires the State Controller to transfer funding from the General Fund 
Salary Plan program to the General Fund unappropriated surplus in the event that the full 
$6,750,000 of Personal Services savings in this Part is not achieved. 
Part G transfers the projected increases in funding to the Department of Education 
from casino revenues in the December 1, 2015 revenue forecast to the General Fund in 
each fiscal year of the 2016-2017 biennium. This Part requires the State Controller to 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "I\ "to S.P. 633, L.D. 1583 
transfer $767,507 from the K-12 Essential Programs and Services, Other Special Revenue 
Funds account in the Department of Education to the General Fund unappropriated 
surplus no later than June 30, 2016. It also requires the State Controller to transfer 
$711,355 from the K-12 Essential Programs and Services, Other Special Revenue Funds 
account in the Department of Education to the General Fund unappropriated surplus no 
later than June 30, 2017. 
Part H repeals Public Law 2015, chapter 267, Part T, which required the State 
Controller to transfer $750,000 in each fiscal year of the 2016-2017 biennium, as a one-
time transfer, from the General Fund unappropriated surplus to the Fund for Efficient 
Delivery of Local and Regional Services - Administration, Other Special Revenue Funds 
account within the Department of Administrative and Financial Services. This Part also 
reduces the allocation in the associated Other Special Revenue Funds account in both 
fiscal years of the biennium that would have received the transfer. 
Part I repeals Public Law 2015, chapter 267, Part PP, which required the State 
Controller to transfer $750,000 in each fiscal year of the 2016-2017 biennium, as a one-
time transfer, from the General Fund unappropriated surplus to the Fund for Efficient 
Delivery of Educational Services, Other Special Revenue Funds account within the 
Department of Education. 
This Part also eliminates one-time funding for the 
consolidation of school administrative units. 
Part J transfers the projected remaining balance of $300,000 in fiscal year 2015-16 
from the Dirigo Health Fund to the General Fund unappropriated surplus in addition to 
the transfer of $700,000 enacted in Public Law 2015, chapter 267, Part W. 
Current law directs the State Controller to conduct recovery audits of payments made 
by state agencies to vendors at least once every 10 years. Part K lapses the remaining 
balance of the audit recovery, after the amounts paid to the consultant, to the 
unappropriated surplus of the General Fund no later than June 30, 2016. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 02/03/16 
;t,/ae 
LD 1583 
LR 2662(02) 
An Act To Provide for Tax Conformity and Funding Methods 
Fiscal Note for Bill as Amended by Committee Amendment 1if11(S -.354) 
Committee: Appropriations and Financial Affairs 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
General Fund 
Other Special Revenue Funds 
Revenue 
General Fund 
Other Special Revenue Funds 
Transfers 
General Fund 
Other Special Revenue Funds 
Dirigo Health Fund 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2015-16 
($6,352,443) 
($6, 128, 120) 
($1,500,000) 
FY 2016-17 
$10,442,645 
$0 
($1,500,000) 
Projections 
FY 2017-18 
$12,725,300 
$0 
$0 
($18,974,760) 
($19,404,000) 
($12,725,300) 
($3 87,240) 
($396,000) 
($259, 700) 
$19,199,083 
($2,613,150) 
($300,000) 
$8,961,355 
($2,211,355) 
$0 
$0 
$0 
$0 
Projections 
FY 2018-19 
$9,600,080 
$0 
$0 
($9,600,080) 
($195,920) 
$0 
$0 
$0 
This legislation proposes to conform to certain federal tax laws for tax years beginning on or after January 1, 2015 
and would result in a loss of General Fund revenue of $18,974,760 in fiscal year 2015-16 and $19,404,000 in fiscal 
year 2016-1 7. It would also result in a reduction in transfers to the Local Government Fund of $3 87 ,240 in fiscal year 
2015-16 and $396,000 in fiscal year 2016-17. 
Part B of the bill transfers $9,535,933 from the Tax Relief Fund for Maine Residents to the unappropriated surplus of 
the General Fund in fiscal year 2015-16. 
Part C deappropriates $6,128,120 from the Department of Administrative and Financial Services and the Office of the 
Treasurer of the State in fiscal year 2015-16 to reflect savings in debt service and veterans tax reimbursements. 
LR2662(02) - Fiscal Note - Page l of2 
Part D transfers $194,312 in fiscal year 2015-16 from various Department of Environmental Protection Other Special 
Revenue Funds accounts chosen by the department prior to the close of fiscal year 2015-16 to the unappropriated 
surplus of the General Fund. 
Parts E and F lapses $6,750,000 in fiscal year 2015-16 and $6,750,000 in fiscal year 2016-17 from Personal Services 
appropriations that would otherwise lapse to the Salary Plan account in the Department of Administrative and 
Financial Services. 
Part G transfers $767,507 in fiscal year 2015-16 and $711,355 in fiscal year 2016-17 from the K-12 Essential 
Programs and Services Other Special Revenue Funds account to the unappropriated surplus of the General Fund. 
Part H deallocates $750,000 in fiscal year 2015-16 and $750,000 in fiscal year 2016-17 from the Fund for Efficient 
Delivery of Local and Regional Services - Administration program and repeals transfers from the General Fund to the 
Fund for Efficient Delivery of Local and Regional Services - Administration program. 
Part I repeals the provision in Public Law 2015, c. 267, Part PP that required the State Controller to transfer $750,000 
in fiscal year 2015-16 and $750,000 in fiscal year 2016-17 from the General Fund unappropriated surplus to the Fund 
for Efficient Delivery of Educational Services Other Special Revenue Funds account and includes corresponding 
deallocations to the program account. 
Part J transfers $300,000 from the Dirigo Health Fund to the unappropriated surplus of the General Fund during fiscal 
year 2015-16. 
Part K transfers $151,331 from the Audit Recovery Other Special Revenue Funds account to the unappropriated 
surplus of the General Fund during fiscal year 2015-16. 
LR2662(02) - Fiscal Note - Page 2 of2