An Act Making Unified Appropriations and Allocations for the Expenditures of State Government, General Fund and Other Funds and Changing Certain II Provisions of the Law Necessary to the Proper Operations of State Government for the Fiscal Years Ending June 30, 2016 and June 30, 2017
Maine Legislature, Session 127, LD 1019
Committee Amendment CA_A-SA_B_S288 (Senate)
Amends: 36 MRSA §4102, 36 MRSA §683, 36 MRSA §685, 30-A MRSA §5681, 20-A MRSA §11475, 36 MRSA §5111, 36 MRSA §5124-B, 36 MRSA §5125, 36 MRSA §5215, 36 MRSA §5216-C, 36 MRSA §5217, 36 MRSA §5217-C, 36 MRSA §5218, 36 MRSA §5219-A, 36 MRSA §5219-C, 36 MRSA §5219-M, 36 MRSA §5219, 36 MRSA §5219-Q, 36 MRSA §5219-S, 36 MRSA §5219-X, 36 MRSA §5403, 5 MRSA §13090-K, 36 MRSA §1752, 36 MRSA §1812, 22 MRSA §3736, 22 MRSA §3762, 22 MRSA §3769-D, 22 MRSA §4311, 36 MRSA §2551, 36 MRSA §2552, 36 MRSA §2557

SENATE AMENDMENT" 0" to COMMITTEE AMENDMENT "A" to H.P. 702, 
L.D. 1019, Bill, "An Act Making Unified Appropriations and Allocations for the 
Expenditures of State Government, General Fund and Other Funds and Changing Certain 
II 
Provisions of the Law Necessary to the Proper Operations of State Government for the 
Fiscal Years Ending June 30, 2016 and June 30, 2017" 
Amend the amendment by striking out all of Part H. 
Amend the amendment by striking out all of Part J and inserting the following: 
'PART J 
Sec. J-1. 36 MRSA §4102, sub-§5, as enacted by PL 2011, c. 380, Pt. M, §9, is 
amended to read: 
5. Maine exclusion amount. For estates of decedents dying on or after January 1, 
2013, but before January 1, 2016, "Maine exclusion amount" means $2,000,000. For 
estates of decedents dying on or after January 1, 2016, "Maine exclusion amount" means 
the basic exclusion amount determined for the calendar year in accordance with the Code, 
Section 2010(c)(3). 
Sec. J-2. 36 MRS A §4103, sub-§l, as enacted by PL 2011, c. 380, Pt. M, §9, is 
amended to read: 
1. Imposition oftax. A tax is imposed on the transfer of the Maine taxable estate of 
every person who, at the time of death, was a resident of this State. The amount of tax is 
determined as provided in this section. 
A. 
If the Maine taxable estate is $2,000,000 or less than or equal to the Maine 
exclusion amount, the tax is $0. 
B. If the Maine taxable estate is more than $2,000,000 the Maine exclusion amount 
but no more than $5,000,000 the Maine exclusion amount plus $3,000,000, the tax is 
8% of the excess over $2,000,000 the Maine exclusion amount. 
C. If the Maine taxable estate is more than $5,000,000 the Maine exclusion amount 
plus $3,000,000 but no more than $8,000,000 the Maine exclusion amount plus 
SENA TE AMENDMENT 
I 
II 
SENATE AMENDMENT" [j" to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
$6,000,000, the tax is $240,000 plus 10% of the excess over $5,000,000 the Maine 
exclusion amount plus $3,000,000. 
D. If the Maine taxable estate is more than $8,000,000 the Maine exclusion amount 
plus $6,000,000, the tax is $540,000 plus 12% of the excess over $8,000,000 the 
Maine exclusion amount plus $6,000,000. 
The amount of this tax is multiplied by a fraction, the numerator of which is the value of 
that portion of the decedent's adjusted federal gross estate that consists of real and 
tangible personal property located in this State plus the value of all intangible personal 
property and the denominator of which is the value of the decedent's adjusted federal 
gross estate. 
Sec. J-3. Application. That Section of this Part that amends the Maine Revised 
Statutes, Title 36, section 4103 applies to estates of decedents dying on or after January I, 
2016.' 
Amend the amendment by striking out all of Part K and inserting the following: 
'PARTK 
Sec. K-l. 36 MRSA §683, sub-§l-B is enacted to read: 
1-B. 
Additional exemption. 
A homestead eligible for an exemption under 
subsection 1 is eligible for an additional exemption of $5,000 of the just value of the 
homestead for property tax years beginning on April 1, 2016 and of $10,000 of the just 
value of the homestead for property tax years beginning on or after April I , 2017. 
Sec. K-2. 36 MRSA §683, sub-§§3 and 4, as amended by PL 2005, c. 2, Pt. F, 
§3 and affected by §5, are further amended to read: 
3. Effect on state valuation. Fifty percent of the just value of homesteads exempt 
under this subchapter homestead exemptions under subsection I and, for additional 
exemptions under subsection I-B, 50% of the just value of the exemptions for property 
tax years beginning April 1, 2016 and 75% of the just value of the exemptions for 
subsequent property tax years must be included in the annual determination of state 
valuation under sections 208 and 305. 
4. Property tax rate. Fifty percent of the value of homestead exemptions under thls 
subohapter subsection I and, for additional exemptions under subsection I-B, 50% of the 
just value of the exemptions for property tax years beginning on April I, 2016 and 75% 
of the just value of the exemptions for subsequent property tax years must be included in 
the total municipal valuation used to determine the municipal tax rate. The municipal tax 
rate as finally determined may be applied to only the taxable portion of each homestead 
qualified for that tax year. 
Sec. K-3. 36 MRSA §683, sub-§5, as enacted by PL 2005, c. 647, §4 and 
affected by §5, is amended to read: 
5. 
Determination of exemption for cooperative housing corporation. 
A 
cooperative housing corporation may apply for an exemption under this subchapter to be 
applied against the valuation of property of the corporation that is occupied by qualifying 
SENATE AMENDMENT 
SENATE AMENDMENT" 0" to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
shareholders. The application must include a list of all qualifying shareholders and must 
be updated annually to reflect changes in the ownership and residency of qualifying 
shareholders. The exemption is equal to the amount amounts specified in subsection 
subsections 1 and I-B multiplied by the number of units in the cooperative property 
occupied by qualifying shareholders. A cooperative housing corporation that receives an 
exemption pursuant to this section shall apportion the property tax reduction resulting 
from the exemption among the qualifying shareholders on a per unit basis. 
Any 
supplemental assessment resulting from disqualification for exemption must be applied in 
the same manner against the qualifying shareholders for whom the disqualification 
applies. 
Sec. K-4. 36 MRSA §685, sub-§2, as amended by PL 2005, c. 2, Pt. F, §4 and 
affected by §5, is further amended to read: 
2. Entitlement to reimbursement by the State; calculation. A municipality that 
has approved homestead exemptions under this subchapter may recover from the State 
50% of the taxes lost by reason of theeJcemptions upon proof in a fonn satisfaetery to the 
bureau. The bureau shall reimburse the Unorganized Territory Education and Services 
Fund for 50% oftaJCes lost by reason of the exemption.: 
A. Fifty percent of the taxes lost by reason of the exemptions under section 683, 
subsection I; and 
B. For taxes lost by reason of additional exemptions under section 683, subsection 
I-B, 50% of the taxes lost for property tax years beginning April 1, 2016 and 75% of 
the taxes lost for subsequent property tax years. 
The municipality must provide proof in a form satisfactory to the bureau. The bureau 
shall reimburse the Unorganized Territory Education and Services Fund in the same 
manner for taxes lost by reason of the exemptions.' 
Amend the amendment by striking out all of Part L and inserting the following: 
'PARTL 
Sec. L-l. 30-A MRSA §5681, sub-§5, as amended by PL 2009, c. 213, Pt. S, §4 
and affected by § 16, is further amended to read: 
5. 
Transfers to funds. 
No later than the 10th day of each month, the State 
Controller shall transfer to the Local Government Fund 5% of the receipts during the 
previous month from the taxes imposed under Title 36, Parts 3 and 8, and Title 36, 
section 2552, subsection 1, paragraphs A to F and L, and credited to the General Fund 
without any reduction, except that for fiscal years 2015-16, 2016-17, 2017-18 and 2018-
the amount transferred is 2% of the receipts during the previous month from the taxes 
imposed under Title 36, Parts 3 and 8, and Title 36, section 2552, subsection I, 
paragraphs A to F and L, and credited to the General Fund without any reduction, and 
except that the postage, state cost allocation program and programming costs of 
administering state-municipal revenue sharing may be paid by the Local Government 
Fund. A percentage share of the amounts transferred to the Local Government Fund each 
month must be transferred to the Disproportionate Tax Burden Fund and distributed 
pursuant to subsection 4-B as follows: 
SENATE AMENDMENT 
SENATE AMENDMENT" B" to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
C. For months beginning on or after July I, 2009 but before July 1,2010, 15%; 
D. For months beginning on or after July 1,2010 but before July 1,2011, 16%; 
E. For months beginning on or after July 1, 2011 but before July 1,2012, 17%; 
F. For months beginning on or after July 1,2012 but before July 1,2013,18%; 
G. For months beginning on or after July 1,2013 but before July 1,2014,19%; and 
H. For months beginning on or after July 1,2014,20%.' 
Amend the amendment by striking out all of Part EE and inserting the following: 
'PART EE 
Sec. EE-l. 20-A MRSA §11475, sub-§2, as enacted by PL 1997, c. 732, §4, is 
amended to read: 
2. Lump-sum payments. A participation agreement may pennit a participant to 
make one or more lump-sum deposits to an account for the benefit of a specific 
beneficiary. 
Lump sum deposits may be made through the assignment of state tax 
refunds. 
Sec. EE-2. 36 MRSA §5111, sub:"'§l-D, as enacted by PL 2013, c. 368, Pt. Q, 
§4, is amended to read: 
I-D. Single individuals and married persons filing separate returns; tax years 
beginning 2014 and 2015. For tax years beginning on or after January 1, in 2014 or 
2015, for single individuals and married persons filing separate returns: 
If Maine Taxable income is: 
At least $5,200 but less than $20,900 
$20,900 or more 
The tax is: 
6.5% of the excess over $5,200 
$1,021 plus 7.95% of the excess OVer 
$20,900 
Sec. EE-3. 36 MRSA §Sl11, sub-§§l-E and I-F are enacted to read: 
I-E. Single individuals and married persons filing separate returns; tax years 
beginning 2016. For tax years beginning in 2016, for single individuals and married 
persons filing separate returns: 
If Maine taxable income is: 
Less than $21,050 
At least $21,050 but less than $37,500 
$37,500 or more 
The tax is: 
5.8% of the Maine taxable income 
$1,221 plus 6.75% of the excess OVer 
$21,050 
$2,331 plus 7.15% of the excess over 
$37,500 
SENA TE AMENDMENT 
SENATE AMENDMENT " ~ "to COMMITTEE AMENDMENT "A" to H.P, 702, L.D, 1019 
I-F. Single individuals and married persons filing separate returns; tax years 
beginning 2017. 
For tax years beginning on or after January 1, 2017, for single 
individuals and married persons filing separate returns: 
If Maine taxable income is: 
The tax is: 
Less than $21,050 
5,8% of the Maine taxable income 
At least $21,050 but less than $50,000 
$1,221 plus 6.75% of the excess over 
$21,050 
$50,000 or more 
$3,175 plus 7.15% of the excess over 
$50,000 
Sec. EE-4. 36 MRSA §Slll, suh-§2-D, as enacted by PL 2013, c. 368, Pt. Q, 
§6, is amended to read: 
2-D. Heads of households; tax years beginning 2014 and 2015. For tax years 
beginning on or after January I, in 2014 or 2015, for unmarried individuals or legally 
separated individuals who qualify as heads of households: 
If Maine Taxable income is: 
At least $7,850 but less than $31,350 
$31,350 or more 
The tax is: 
6.5% of the excess over $7,850 
$1,528 plus 7.95% of the excess over 
$31,350 
Sec. EE-S. 36 MRSA §Slll, suh-§§2-E and 2-F are enacted to read: 
2-E. Heads of households; tax years beginning 2016. For tax years beginning in 
2016, for unmarried individuals or legally separated individuals who qualify as heads of 
households: 
If Maine taxable income is: 
Less than $31,550 
At least $31,550 but less than $56,250 
$56,250 or more 
The tax is: 
5.8% of the Maine taxable income 
$1,830 plus 6.75% of the excess over 
$31,550 
$3,497 plus 7.15% of the excess over 
$56,250 
2-F. Heads of households; tax years beginning 2017. For tax years beginning on 
or after January 1, 2017, for unmarried individuals or legally separated individuals who 
qualify as heads of households: 
If Maine taxable income is: 
Less than $31,550 
At least $31,550 but less than $75,000 
The tax is: 
5.8% of the Maine taxable income 
$1,830 plus 6.75% of the excess over 
$31,550 
SENATE AMENDMENT 
~ SSENATE AMENDMENT" ~"to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
~O 
$75,000 or more 
$4,763 plus 7.15% of the excess over 
$75,000 
Sec. EE-6. 36 MRS A §Sl11, sub-§3-D, as enacted by PL 2013, c. 368, Pt. Q, 
§8, is amended to read: 
3-D. Individuals filing married joint return or surviving spouses; tax years 
beginning 2014 and 2015. For tax years beginning on or after January I, Lt:! 2014 or 
2015, for individuals filing married joint returns or surviving spouses permitted to file a 
joint return: 
If Maine Taxable income is: 
The tax is: 
At least $10,450 but less than $41,850 
6.5% of the excess over $10,450 
$41,850 or more 
$2,041 plus 7.95% of the excess over 
$41,850 
Sec. EE-7. 36 MRSA §S111, sub-§§3-E and 3-F are enacted to read: 
3-E. Individuals filing married joint returns or surviving spouses; tax years 
beginning 2016. For tax years beginning in 2016, 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 $42,100 
5.8% of the Maine taxable income 
At least $42,100 but less than $75,000 
$2,442 plus 6.75% of the excess over 
$42,100 
$75,000 or more 
$4,663 plus 7.15% of the excess over 
$75,000 
3-F. Individuals filing married joint returns or surviving spouses; tax years 
beginning 2017. For tax years beginning on or after January 1, 2017, 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 $42,100 
5.8% of the Maine taxable income 
At least $42,100 but less than $100,000 
$2,442 plus 6.75% of the excess over 
$42,100 
$100,000 or more 
$6,350 plus 7.15% of the excess over 
$100,000 
Sec. EE-S. 36 MRSA §S122, sub-§1, ~JJ is enacted to read: 
SENATE AMENDMENT 
o~s 
~l 
SENATE AMENDMENT" fJ" to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
n. 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 subparagrallli 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 less $140,000, except 
that the numerator may not be less ~han 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 adiusted 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 5125. 
Sec. EE-9. 36 MRSA §S122, sub-§2, ~-1, as amended by PL 2013, c. 546, 
§ l3, is further amended to read: 
M-l. For tax years beginning on or after January 1, 2014, for each individual who is 
a primary recipient of retirement plan benefits under an employee retirement plan or 
an individual retirement account, an amount that is the lesser of the aggregate of 
retirement plan benefits under employee retirement plans or individual retirement 
accounts included in the individual's federal adjusted gross income and the pension 
deduction amount reduced by the total amount of the individual's social security 
benefits and railroad retirement benefits paid by the United States, but not less than 
$0. The sooial seourity benefits and railroad retirement benefits reduotion does not 
apply to benefits paid under a military retirement plan. 
For purposes of this paragraph, the following terms have the following meanings. 
(1) "Employee retirement plan" means a state, or federal or military retirement 
plan or any other retirement benefit plan established and maintained by an 
employer for the benefit of its employees under the Code, Section 401(a), Section 
or Section 457(b), except that distributions made pursuant to a Section 
457(b) plan are not eligible for the deduction provided by this paragraph if they 
SENA TE AMENDMENT 
SENATE AMENDMENT"b "to COMMITTEE AMENDMENT "A" to H,P, 702, L.D, 1019 
are made prior to age 55 and are not part of a series of substantially equal 
periodic payments made for the life of the primary recipient or the joint lives of 
the primary recipient and that recipient's designated beneficiary, 
"Employee 
retirement plan" does not include a military retirement plan or survivor benefits 
under such a plan, 
(2) 
"Individual retirement account" means an individual retirement account 
under Section 408 of the Code, a Roth IRA under Section 408A of the Code, a 
simplified employee pension under Section 408(k) of the Code or a simple 
retirement account for employees under Section 408(p) of the Code, 
(3) "Military retirement plan" means retirement plan benefits received as a result 
of service in the active or reserve components of the Army, Navy, Air Force, 
Marines or Coast Guard, 
(4) "Pension deduction amount" means $10,000 for tax years beginning on or 
after January 1,2014, 
(5) 
"Primary recipient" means the individual upon whose earnings or 
contributions the retirement plan benefits are based or the surviving spouse of 
that individual. 
(6) "Retirement plan benefits" means employee retirement plan benefits, except 
pick-up contributions for which a subtraction is allowed under paragraph E, 
reported as pension or annuity income for federal income tax purposes and 
individual retirement account benefits reported as individual retirement account 
distributions for federal income tax purposes, "Retirement plan benefits" does 
not include distributions that are subject to the tax imposed by the Code, Section 
72(t); 
Sec. EE-I0. 36 MRSA §S122, sub-§2, ~M-2 is enacted to read: 
M-2, For tax years beginning on or after January 1, 2016: 
(1) For each individual who is a primary recipient of retirement plan benefits, the 
reduction is the sum of: 
Ca) Excluding military retirement plan benefits, an amount that is the lesser 
of the aggregate of retirement plan benefits under employee retirement plans 
or individual retirement accounts included in the individual's federal adjusted 
gross income and the pension deduction amount. The amount claimed under 
this division must be reduced by the total amount of the individual's social 
security benefits and railroad retirement benefits paid by the United States, 
but not less than $0; and 
(b) An amount equal to the aggregate of retirement benefits under military 
retirement plans included in the individual's federal adjusted gross income; 
and 
(2) 
For purposes of this paragraph, the following terms have the following 
meanings, 
SENATE AMENDMENT 
o~s 
~ 1 
SENATE AMENDMENT "t:> "to COMMITTEE AMENDMENT "A" to H.P, 702, L.D, 1019 
(a) "Employee retirement plan" means a state, federal or military retirement 
plan or any other retirement benefit plan established and maintained by an 
employer for the benefit of its employees under the Code, Section 401(a), 
Section 403 or Section 457(b), except that distributions made pursuant to a 
Section 457(b) plan are not eligible for the deduction provided by this 
paragraph if they are made prior to age 55 and are not part of a series of 
substantially equal periodic payments made for the life of the primary 
recipient or the joint lives of the primary recipient and that recipient's 
designated beneficiary. 
(b) "Individual retirement account" means an individual retirement account 
under Section 408 of the Code, a Roth IRA under Section 408A of the Code, 
a simplified employee pension under Section 408(1<) of the Code or a simple 
retirement account for employees under Section 408(P) of the Code. 
(c) "Military retirement plan" means retirement plan benefits received as a 
result of service in the active or reserve components of the Army, Nayy, Air 
Force, Marines or Coast Guard. 
Cd) "Pension deduction amount" means $10,000 for tax years beginning in 
2014. 
ee) 
"Primary recipient" means the individual upon whose earnings or 
contributions the retirement plan benefits are based or the surviving spouse of 
that individual. 
CD 
"Retirement plan benefits" means employee retirement plan benefits, 
except pick-up contributions for which a subtraction is allowed under 
paragraph E, reported as pension or annuity income for federal income tax 
purposes and individual retirement account benefits reported as individual 
retirement 
account 
distributions 
for 
federal 
income 
tax 
purposes. 
"Retirement plan benefits" does not include distributions that are subject to 
the tax imposed by the Code, Section net); 
Sec. EE-ll. 36 MRS A §S122, sub-§2, ~T, as amended by PL 2005, c. 519, Pt. 
LLL, § 1 and c. 622, §26, is repealed. 
Sec. EE-12. 36 MRSA §S122, sub-§2, ~, as amended by PL 2007, c. 539, Pt. 
CCC, §6 and c. 689, § 1 and affected by §4, is repealed. 
Sec. EE-13. 36 MRSA §S124-A, as amended by PL 2013, c. 368, Pt. TT, §9, is 
further amended to read: 
§5124-A. Standard deduction; resident before 2016 
+he For tax years beginning before January 1, 2016, the standard deduction of a 
resident individual is equal to the standard deduction as detern1ined in accordance with 
the Code, Section 63, except that, for tax years beginning in 2013, the standard deduction 
is $10,150 in the case of individuals filing a married joint return and surviving spouses 
permitted to file a joint return and $5,075 in the case of a married individual filing a 
separate return. 
SENATE AMENDMENT 
~ 
o"i S SENATE AMENDMENT" 0 "to COMMITTEE AMENDMENT "A" to H.P. 702, 1.0. 1019 
Sec. EE-14. 36 MRSA §5124-B is enacted to read: 
§5124-B. Standard deduction; resident on or after January 1, 2016 
For tax years beginning on or after January 1, 2016, the standard deduction of a 
resident individual is equal to the sum of the basic standard deduction and any additional 
standard deduction. 
1. Basic standard deduction. The basic standard deduction is: 
A. 
For single individuals and married persons filing separate returns, the basic 
standard deduction is $11,600; 
B. For individuals filing as heads of household, the basic standard deduction is the 
amount allowed under paragraph A multiplied by 1.5; and 
C. 
For individuals filing married joint returns or surviving spouses, the basic 
standard deduction is the amount allowed under paragraph A multiplied by 2. 
2. Additional standard deduction. The additional standard deduction is the amount 
allowed under the Code. Section 63(c)(3). 
Sec. EE-15. 36 MRS A §5125, sub-§3, ~C, as amended by PL 2003, c. 390, §34, 
is further amended to read: 
C. Reduced by any amount of deduction attributable to income taxable to financial 
I 
institutions under chapter 819; and 
Sec. EE-16. 36 MRS A §5125, sub-§3, ~, as amended by PL 2011, c. 380, Pt. 
N, §8 and affected by §§ 19 and 20, is further amended to read: 
D. 
Reduced by any amount attributable to interest or expenses incurred in the 
production of income exempt from tax under this Partt--aH4~ 
Sec. EE-17. 36 MRS A §5125, sub-§3, ~, as amended by PL 2011, c. 380, Pt. 
N, §9 and affected by §§ 19 and 20, is repealed. 
Sec. EE-18. 36 MRSA §5125, sub-§5, as enacted by PL 2013, c. 590, §1, is 
repealed. 
Sec. EE-19. 36 MRS A §5213-A is enacted to read: 
§5213-A. Sales tax fairness credit 
For tax years beginning on or after January 1, 2016, individuals are allowed a credit 
as computed under this section against the taxes imposed under this Part. 
1. Definitions. As used in this section, unless the context otherwise indicates, the 
following terms have the following meanings. 
. 
A. "Base credit" means: 
(1) For an individual income tax return claiming one personal exemption, $125; 
(2) For an individual income tax return claiming 2 personal exemptions, $175; 
SENA TE AMENDMENT 
o~ S SENATE AMENDMENT" ~"to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
} 
(3) For an individual income tax return claiming 3 personal exemptions, $200; 
and 
I 
(4) For an individual income tax return claiming 4 or more personal exemptions, 
$225. 
For the purposes of this paragraph, personal exemption does not include a personal 
exemption for an individual who is incarcerated. 
B. 
"Income" means federal adjusted gross income increased by the following 
amounts: 
(1) 
Trade or business losses; capital losses; any net loss resulting from 
combining the income or loss from rental real estate and royalties, the income or 
loss from partnerships and S corporations, the income or loss from estates and 
trusts, the income or loss from real estate mortgage investment conduits and the 
net fann rental income or loss; any loss associated with the sale of business 
property; and fann losses included in federal adjusted gross income; 
(2) Interest received to the extent not included in federal adjusted gross income; 
(3) 
Payments received under the federal Social Security Act and railroad 
retirement benefits to the extent not included in federal adjusted gross income; 
and 
(4) The following amounts deducted in arriving at federal adjusted gross income: 
(a) Educator expenses pursuant to the Code, Section 62(a)(2)(D); 
(b) Certain business expenses of perfom1ing artists pursuant to the Code, 
Section 62(a)(2)(B); 
(c) Certain business expenses of government officials pursuant to the Code, 
Section 62(a)(2)(C); 
(d) Certain business expenses of reservists pursuant to the Code, Section 
62(a)(2)(E); 
(e) 
Health savings account deductions pursuant to the Code, Section 
62(a)(16) and Section 62(a)(19); 
(f) Moving expenses pursuant to the Code, Section 62(a)(15); 
(g) The deductible part of self-employment tax pursuant to the Code, Section 
I 64(f); 
(h) 
The deduction for self-employed SEP, SIMPLE and qualified plans 
pursuant to the Code, Section 62(a)(6); 
(i) The self-employed health insurance deduction pursuant to the Code, 
Section 162(1 ); 
(j) The penalty for early withdrawal of savings pursuant to the Code, Section 
62(a)(9); 
SENA TE AMENDMENT 
SENATE AMENDMENT"~" to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
(Ie) Alimony paid pursuant to the Code, Section 62(a)( 10); 
(I) The IRA deduction pursuant to the Code, Section 62(a)(7); 
(m) 
The student loan interest deduction pursuant to the Code, Section 
62(a)(17); 
(n) The tuition and fees deduction pursuant to the Code, Section 62(a)08); 
and 
(0) 
The domestic production activities deduction pursuant to the Code, 
Section 199. 
2. Credit for resident taxpayer. A resident individual is allowed a credit equal to 
the applicable base credit amount, subject to the phase-out provisions under subsection 4. 
3. Credit for part-year resident taxpayer. A taxpayer who files a return as a part-
year resident in accordance with section 5224-A is allowed a credit equal to the 
applicable base credit amount, subject to the phase-out provisions under subsection 4, 
multiplied by a ratio, the numerator of which is the individual's income as modified by 
section 5122 for that portion of the taxable year during which the individual was a 
resident plus the individual's income from sources within this State, as determined under 
section 5142, for that portion of the taxable year during which the individual was a 
nonresident and the denominator of which is the individual's entire income, as modified 
by section 5122. 
4. Phase-out of credit. The credit allowed under this section is Rhased out as 
follows. 
A. For single individuals, the credit is reduced by $10 for every $500 or portion 
thereof that exceeds $20,000 of the income. 
B. For unmarried individuals or legally separated individuals who qualify as heads of 
households, the credit is reduced by $15 for every $750 or portion thereof that 
exceeds $30,000 of the income. 
C. For individuals filing married joint returns or surviving spouses permitted to file 
j oint returns, the credit is reduced by $20 for every $1,000 or portion thereof that 
exceeds $40,000 of the income. 
5. Refundability of credit. The tax credit allowed under this section is refundable. 
6. Limitations. The following individuals do not qualify for the credit under this 
section: 
A. Married taxpayers filing separate returns; or 
B. Individuals who do not qualify as resident individuals because they do not meet 
the requirements of section 5102, subsection 5102, subsection 5, paragraph A. 
Sec. EE-20. 36 MRSA §5215, sub-§6-C is enacted to read: 
6-C. Application. Except for the credit allowed with respect to the carty-over of 
unused credit amounts pursuant to subsection 4, the tax credit allowed under this section 
does not apply to tax years beginning on or after January 1, 2016. 
SENATE AMENDMENT 
~ 
o~s 
SENATE AMENDMENT" t?> " to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
Sec. EE-21. 36 MRSA §5216-C, as enacted by PL 1999, c. 475, §6 and affected 
by § 7, is repealed. 
Sec. EE-22. 36 MRSA §5217, sub-§5 is enacted to read: 
5. Application. Except for the credit allowed with respect to the caDY-over of 
unused credit amounts pursuant to subsection 3, the credit allowed under this section does 
not apply to tax years beginning on or after January 1, 2016. 
Sec. EE-23. 36 MRSA §5217-C, sub-§4 is enacted to read: 
4. Application. Except for the credit allowed with respect to the caITy-over of 
unused credit amounts pursuant to subsection 3, the tax credit allowed under this section 
does not apply to tax years beginning on or after January 1, 2016. 
Sec. EE-24. 36 MRSA §5218, sub-§4, as amended by PL 2003, c. 391, §10, is 
further amended to read: 
4. Refund. The credit allowed by this section may result in a refund of up to $5007 
ffi except, in the case of a nonresident individual, the.refundable portion of the credit may 
not eJEOeed $500 multiplied by the ratio of the individual's Maine adjusted gross inoome, 
as defined in seotion 5102, subseotion 1 C, paragraph B, to the individual's entire fedefal 
adjusted gross inoome, as modified by seotion 5122 reduce the Maine income tax to less 
than zero. In the case of an individual who files a rehlrn as a part-year resident in 
accordance with section 5224-A, the refundable portion of the credit may not exceed 
$500 multiplied by a ratio, the numerator of which is the individual's 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. 
Sec. EE-25. 36 MRSA §5219-A, as amended by PL 2003, c. 390, §§46 and 47, is 
repealed. 
Sec. EE-26. 36 MRSA §5219-C, as amended by PL 2007, c. 627, §90, is 
repealed. 
Sec. EE-27. 36 MRSA §5219-M, sub-§4, ~C, as enacted by PL 2001, c. 358, 
Pt. M, §4 and affected by §6, is amended to read: 
C. Except as otherwise provided by subsection 5, paragraph B, to reduce a person's 
tax liability by more than $100,000, after the allowance of all other tax credits except 
for the eredit& credit allowed under seotions 5216 C and section 5219-L. 
Sec. EE-28. 36 MRSA §5219-M, sub-§7 is enacted to read: 
7. Application. Except for the credit allowed with respect to the carry-over of 
unused credit amounts pursuant to subsection 5, the tax credit allowed under this section 
does not apply to tax years beginning on or after January 1, 2016. 
Sec. EE-29. 36 MRSA §5219-0, sub-§5 is enacte~ to read: 
SENA TE AMENDMENT 
o~s 
~ 
SENATE AMENDMENT" ~"to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
5. Application. Except for the credit allowed with respect to the carry-over of 
unused credit amounts pursuant to subsection 4, the tax credit allowed under this section 
does not apply to tax years beginning on or after January 1, 2016. 
Sec. EE-30. 36 MRSA §5219-Q, sub-§5 is enacted to read: 
5. Application. Except for the credit allowed with respect to the carry-over of 
unused credit amounts pursuant to subsection 4, the tax credit allowed under this section 
does not apply to tax years beginning on or after January 1, 2016. 
Sec. EE-31. 36 MRSA §5219-S, sub-§4, as enacted by PL 2007, c. 693, §3l, is 
amended to read: 
4. Limitation. The credit allowed by this section may not reduce the Maine iflcome 
taJ( to less than zero is refundable. 
Sec. EE-32. 36 MRSA §5219-X, sub-§5, as enacted by PL 2003, c. 698, §1, is 
amended to read: 
5. Application. This section applies to tax years beginning on or after January 1, 
2004. 
Except for the credit allowed with respect to the carry-over of unused credit 
amounts pursuant to subsection 3, the tax credit allowed under this section does not apply 
to tax years beginning on or after January 1, 2016. 
Sec. EE-33. 36 MRSA §5403, as repealed and replaced by PL 2013, c. 551, §4, is 
repealed and the following enacted in its place: 
§5403. Annual adjustments for inflation 
On or about September 15th of each year as specified in subsections 1 to 6, the 
assessor shall multiply the cost-of-living adjustment for taxable years beginning in the 
succeeding calendar year by the following: 
1. Individual income tax rate tables. For the tax rate tables in section 5111: 
A. Beginning in 2016 and each year thereafter, by the lowest dollar amounts of the 
tax rate tables specified in section 5111; subsections I-F, 2-F and 3-F, except that for 
the purposes of this paragraph, notwithstanding section 5402, subsection I-B, the 
"cost-of-living adjustment" is the Chained Consumer Price Index for the 12-month 
period ending June 30th of. the preceding calendar year divided by the Chained 
Consumer Price Index for the 12-month period ending June 30,2015; and 
B. Beginning in 2017 and each year thereafter, by the highest taxable income dollar 
amount of each tax rate table, except that for the purposes of this paragraph, 
notwithstanding section 5402, subsection I-B, the "cost-of-living adjustment" is the 
Chained Consumer Price Index for the 12-month period ending June 30th of the 
preceding calendar year divided by the Chained Consumer Price Index for the 12-
month period ending June 30, 2016; 
2. 
Standard deductions. 
By the dollar amount contained in section 5124-B, 
subsection 1, paragraph A, except that for the purposes of this subsection, 
notwithstanding section 5402, subsection I-Eo the "cost-of-living adjustment" is the 
Chained Consumer Price Index for the 12-month period ending June 30th of the 
SENA TE AMENDMENT 
SENATE AMENDMENT" ~"to COMMITTEE AMENDMENT "A" to H.P, 702, L.D, 1019 
preceding calendar year divided by the Chained Consumer Price Index for the 12-month 
period ending June 30, 2015; 
3. Itemized deductions. By the dollar amount of the itemized deduction limitation 
amount in section 5125, subsection 4; 
4. Individual income tax standard deduction and itemized deduction phase-out. 
Beginning in 2017 and each year thereafter, by the dollar amount contained in the 
numerator of the fraction specified in section 5122, subsection 1, paragraph JJ, 
subparagraphs (1), (2) and (3), except that for the purposes of this subsection, 
notwithstanding section 5402, subsection I-B, the "cost-of-living adjustment" is the 
Chained Consumer Price Index for the 12-month period ending June 30th of the 
preceding calendar year divided by the Chained Consumer Price Index for the 12-month 
period ending June 30, 2016; 
5. Sales tax fairness credit. For the sales tax fairness credit: 
A, Beginning in 2017 and each year thereafter, by the base credit amount in section 
5213-A, subsection 1, paragraph A, subparagraph (1), except that for the purposes of 
this paragraph, notwithstanding section 5402, subsection I-B, the "cost-of-living 
adjustment" is the Chained Consumer Price Index for the 12-month period ending 
June 30th of the preceding calendar year divided by the Chained Consumer Price 
Index for the 12-month period ending June 30, 2016. If the base credit amount, 
adjusted by application of the cost-of-living adjustment, is not a multiple of $5, any 
increase must be rounded to the next lowest multiple of $5; 
B. Beginning in 2017 and each year thereafter, the base credit amount in section 
5213-A, subsection 1, paragraph A, subparagraphs (2) to (4) is equal to the base 
credit amount determined in accordance with paragraph A, multiplied by the 
following applicable factor: 
(1) For section 5213-A, subsection 1, paragraph A, subparagraph (2), 1.4; 
(2) For section 5213-A, subsection 1, paragraph A, subparagraph (3), 1.6; and 
(3) For section 5213-A, subsection 1, paragraph A, subparagraph (4), 1.8. 
If the base credit amount, adjusted by application of the appropriate factor, is not a 
multiple of $5, any increase must be rounded to the next lowest multiple of $5; and 
C. 
Beginning in 2016 and each year thereafter, by the dollar amount of the income 
threshold set forth in section 5213-A, subsection 4, except that for the purposes of 
this paragraph, notwithstanding section 5402, subsection I-B, the "cost-of-living 
adjustment" is the Chained Consumer Price Index for the 12-month period ending 
June 30th of the preceding calendar year divided by the Chained Consumer Price 
Index for the 12-month period ending June 30, 2015; and 
6. Property tax fairness credit. Beginning in 2015 and each year thereafter, the 
benefit base amounts in section 5219-KK, subsection 1, paragraph A, 
Except for subsection 5, paragraphs A and B, if the dollar amount of each item, 
adjusted by the application of the cost-of-living adjustment, is not a multiple of $50, any 
increase must be rounded to the next lowest multiple of $50, 
SENA TE AMENDMENT 
SENATE AMENDMENT" 0" to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
If the cost-of-living adjustment for any taxable year would be less than the cost-of-
living adjustment for the preceding calendar year, the cost-of-living adjustment is the 
same as for the preceding calendar year. The assessor shall incorporate such changes into 
the income tax forms, instmctions and withholding tables for the taxable year. 
Sec. EE-34. Application. Those sections of this Part that amend the Maine 
Revised Statutes, Title 20-A, section 11475, subsection 2 and Title 36, section 5122, 
subsection 2, paragraph M-l, section 5124-A, section 5218, subsection 4 and section 
5219-S, subsection 4; and that repeal Title 36, section 5122, subsection 2, paragraphs T 
and Y and sections 5216-C, 5219-A and 5219-C apply to tax years beginning on or after 
January 1, 2016.' 
Amend the amendment by striking out all of Part PPPP. 
Amend the amendment by striking out all of Part QQQQ and inserting the following: 
'PARTQQQQ 
Sec. QQQQ-l. 5 MRSA §13090-K, sub-§2, as amended by PL 2013, c. 368, Pt. 
M, § 1, is further amended to read: 
2. Source of fund. Beginning July 1, 2003 and every July 1 st thereafter, the State 
Controller shall transfer to the Tourism Marketing Promotion Fund an amount, as 
certified by the State Tax Assessor, that is equivalent to 5% of the 7% tax imposed on 
tangible personal property and taxable services pursuant to Title 36, section 1811, for the 
first 6 months of the prior fiscal year after the reduction for the transfer to the Local 
Govem!11ent Fund as described by Title 30-A, section 5681, subsection 5, except that, 
from October 1, 2013 to June 30 December 31, 2015, the amount is equivalent to 5% of 
the 8% tax imposed on tangible personal property and taxable services pursuant to Title 
36, section 1811 and beginning July 1, 2016 the amount is equivalent to 5% of the 8% tax 
and 5% of the 9% tax imposed on tangible personal property and taxable services 
pursuant to Title 36, section 1811. Beginning on October 1, 2003 and every October 1st 
thereafter, the State Controller shall transfer to the Tourism Marketing Promotion Fund 
an amount, as certified by the State Tax Assessor, that is equivalent to 5% of the 7% tax 
imposed on tangible personal property and taxable services pursuant to Title 36, section 
1811, for the last 6 months of the prior fiscal year after the reduction for the transfer to 
the Local Government Fund, except that, from October 1,2013 to June 30 December 31, 
2015, the amount is equivalent to 5% of the 8% tax imposed on tangible personal 
property and taxable services pursuant to Title 36, section 1811 and beginning October 1, 
2016 the amount is equivalent to 5% of the 8% tax and 5% of the 9% tax imposed on 
tangible personal property and taxable services pursuant to Title 36, section 1811. The 
tax amount must be based on actual sales for that fiscal year and may not consider any 
accmals that may be required by law. The amount transferred from General Fund sales 
and use tax revenues does not affect the calculation for the transfer to the Local 
Government Fund. 
Sec. QQQQ-2. 36 MRSA §1752, sub-§3-B, as amended by PL 1999, c. 698, §1 
and affected by §3, is further amended to read: 
SENA TE AMENDMENT 
SENATE AMENDMENT "0 "to COMMITTEE AMENDMENT "A"to H.P. 702, L.D. 1019 
3-B. Grocery staples. "Grocery staples" means food products ordinarily consumed 
for human nourishment. 
"Grocery staples" does not include spirituous, malt or yinous liquors; soft drinks, iced tea, 
se6-aS or beverages such as are ordinarily dispensed at bars or soda fountains or in 
connection "'lith bars or soda fuuntains; medicines, tonics, vitamins and preparations in 
liquid, powdered, granular, tablet, capsule, lozenge or pill form, sold as dietary 
supplements or adjuncts, except when sold on the prescription of a physician; v/ater, 
including mineral bottled and carbonated '.:vaters and ice; dietary substitutes; candy and 
confections; and prepared food.: 
A. Spirituous, malt or vinous liquors; 
B. Medicines, tonics, vitamins and preparations in liquid, powdered, granular, tablet, 
capsule, lozenge or pill form, sold as dietary supplements or adjuncts, except when 
sold on the prescription of a physician; 
C. Water, including mineral bottled and carbonated waters and ice; 
D. Dietary substitutes; 
E. Candy and confections, including but not limited to confectionery spreads, As 
used in this paragraph, "candy" means a preparation of sugar. honey or other natural 
or artificial sweeteners in combination with chocolate, fruits, nuts or other ingredients 
or flavorings in the form of bars, drops or pieces; 
F. Prepared food; and 
G. The following food and drinks ordinarily sold for consumption without further 
preparation: 
(1) Soft drinks and powdered and liquid drink mixes except powdered milk. 
infant formula, coffee and tea; 
(2) Sandwiches and salads: 
(3) Supplemental meal items such as com chips, potato chips. crisped vegetable 
or fruit chips, potato sticks, pork rinds, pretzels, crackers, popped popcorn, 
cheese sticks, cheese puffs and dips; 
(4) Fruit bars, granola bars, trail mix, breakfast bars, rice cakes, popcorn cakes, 
bread sticks and dried sugared fruit; 
(5) 
Nuts and seeds that have been processed or treated by salting, spicing, 
smoking, roasting or other means; 
(6) Desserts and bakery items, including but not limited to doughnuts, cookies, 
muffins, dessert breads, pastries, croissants, cakes, pies, ice cream cones, ice 
cream, ice milk, frozen confections, frozen yogurt, sherbet, ready-to-eat pudding, 
gelatins and dessert sauces; and 
(7) Meat sticks, meat jerky and meat bars. 
SENATE AMENDMENT 
SENATE AMENDMENT "0" to COMMlTIEE AMENDMENT "A" to H.P. 702, L.D. 1019 
As used in this paragraph, "without further preparation" does not include combining 
an item with a liquid or toasting, microwaving or otherwise heating or thawing a 
product for palatability rather than for the purpose of cooking the product. 
"Grocery staples" includes bread and bread products, jam, jeIly, pickles, honey, 
condiments, maple syrup, spaghetti sauce or salad dressing when packaged as a separate 
item for retail sale. 
Sec. QQQQ-3. 36 MRSA §1752, sub-§14-F is enacted to read: 
14-F. Soft drinks. "Soft drinks" means nonalcoholic beverages that contain nat,ural 
or artificial sweeteners. "Soft drinks" does not include beverages that contain milk or 
milk products; that contain soy, rice or similar milk substitutes; or that contain greater 
than 50% vegetable or fruit juice by volume. 
Sec. QQQQ-4. 36 MRS A §1760, sub-§§98 and 99 are enacted to read: 
98. 
Certain veterans' support organizations. 
S~les to incomorated nonprofit 
organizations organized for the purpose of providing direct supportive services in the 
State to veterans and their families living with service-related post-traumatic stress 
disorder or traumatic brain injury. 
99. 
Nonprofit library collaboratives. 
Sales to nonprofit coIlaboratives of 
academic, public, school and special libraries that provide support ~or library resource 
sharing, promote quality library information services and support the cultural, educational 
and economic development of the State. 
Sec. QQQQ-5. 36 MRS A §1811, first ~, as repealed and replaced by PL 2013, 
c. 588, Pt. E, § 11, is amended to read: 
A tax is imposed on the value of alI tangible personal property, prodl}cts transferred 
electronically and taxable services sold at retail in this State. The rate of tax is 7% on the 
value of liquor sold in licensed establishments as defined in Title 28-A, section 2, 
subsection 15, in accordance with Title 28-A, chapter 43; 7% on the value of rental of 
living quarters in any hotel, rooming house or tourist or trailer camp; 10% on the value of 
rental for a period of less than one year of an automobile, of a pickup truck or van with a 
gross vehicle weight of less than 26,000 pounds rented from a person primarily engaged 
in the business of renting automobiles or of a loaner vehicle that is provided other than to 
a motor vehicle dealer's service customers pursuant to a manufacturer's or dealer's 
warranty; 7% on the value of prepared food; and 5% on the value of all other tangible 
personal property and taxable services and products transferred electronicalIy. 
Notwithstanding the other provisions of this section, from October 1, 2013 to June 30 
December 31, 2015, the rate of tax is 8% on the value of rental of living quarters in any 
hotel, rooming house or tourist or trailer camp; 8% on the value of prepared food; 8% on 
the value of liquor sold in licensed establishments as defined in Title 28-A, section 2, 
subsection 15, in accordance with Title 28-A, chapter 43; and 5.5% on the value of all 
other tangible personal property and taxable services and products transferred 
electronically. Notwithstanding the other provisions of this section, beginning January 1, 
2016, the rate of tax is 9% on the value of rental of living quarters in any hotel, rooming 
house or tourist or trailer camp; 8% on the value of prepared food; 8% on the value of 
liquor sold in licensed establishments as defined in Title 28-A, section 2, subsection 15, 
in accordance with Title 28-A, chapter 43; and 5.5% on the value of alI other tangible 
SENA TE AMENDMENT 
I 
SENATE AMENDMENT" lJ" to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
personal property and taxable services and products transferred electronically. Value is 
measured by the sale price, except as otherwise provided. The value of rental for a period 
of less than one year of an automobile or of a pickup truck or van with a gross vehicle 
weight of less than 26,000 pounds rented from a person primarily engaged in the business 
of renting automobiles is the total rental charged to the lessee and includes, but is not 
limited to, maintenance and service contracts, drop-off or pick-up fees, airport 
surcharges, mileage fees and any separately itemized charges on the rental agreement to 
recover the owner's estimated costs of the charges imposed by government authority for 
title fees, inspection fees, local excise tax and agent fees on all vehicles in its rental fleet 
registered in the State. All fees must be disclosed when an estimated quote is provided to 
the lessee. 
Sec. QQQQ-6. 36 MRSA §1812, sub-§l, W is enacted to read: 
F. If the tax rate is 9%: 
Amount of Sale Price 
$0.01 to $0.05, inclusive 
.06 to .11, inclusive 
.12 to .22, inclusive 
.23 to .33, inclusive 
.34 to .44, inclusive 
.45 to .56, inclusive 
.57 to .67, inclusive 
.68 to .78, inclusive 
.79 to .89, inclusive 
.90 to 1.00, inclusive 
Amount of Tax 
M 
M 
li 
1t 
~ 
2i 
li 
.8i 
2i 
Sec. QQQQ-7. Application date. This Part applies to sales occurring on or after 
January 1, 2016 except that the section of this Part that amends the Maine Revised 
Statutes, Title 36, section 1811, first paragraph, applies to sales occurring on or after July, 
2015 and the sections that enact Title 36, section 1760, subsections 98 and 99, apply to 
sales occurring on or after October 1,2015.' 
Amend the amendment by inserting after Part SSSS the following: 
'PART TTTT 
Sec. TTTT -1. 22 MRSA §3736, sub-§3 is enacted to read: 
3. Application; effective date. If an applicant for child care programs administered 
under this chapter is determined eligible, child care assistance must be provided 
retroactively to the date of application. 
Sec. TTTT-2. 22 MRSA §3762, sub-§3, ,B, as amended by PL 2013, c. 368, 
Pt. 00, §3 and Pt. UUU, §1 and affected by §2, is enacted to read: 
B. The department may use funds, insofar as resources permit, provided under and in 
accordance with the United States Social Security Act or state funds appropriated for 
this purpose or a combination of state and federal funds to provide assistance to 
SENATE AMENDMENT 
I 
SENATE AMENDMENT" 0" to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
families under this chapter. In addition to assistance for families described in this 
subsection, funds must be expended for the following purposes: 
(1) To continue the pass-through of the first $50 per month of current child 
support collections and the exclusion of the $50 pass-through from the budget 
tests and benefit calculations; 
(2) To provide financial assistance to noncitizens legally admitted to the United 
States who are receiving assistance under this subsection as of July 1, 2011. 
Recipients of assistance under this subparagraph are limited to the categories of 
noncitizens who would be eligible for the TANF programs but for their status as 
aliens under PRWORA. Eligibility for the TANF program for these categories of 
noncitizens must be determined using the criteria applicable to other recipients of 
assistance from the TANF program. Any household receiving assistance as of 
July 1, 2011 may continue to receive assistance, as long as that household 
remains eligible, without regard to interruptions in coverage or gaps in eligibility 
for service. A noncitizen legally admitted to the United States who is neither 
receiving assistance on July 1, 2011 nor has an application pending for assistance 
on July 1, 2011 that is later approved is not eligible for financial assistance 
through a state-funded program unless that noncitizen is: 
(a) Elderly or disabled, as described under the laws governing supplemental 
security income in 42 United States Code, Sections 1381 to 1383f(2010); 
(b) A victim of domestic violence; 
(c) Experiencing other hardship, such as time necessary to obtain proper 
work documentation, as defined by the department by nile. Rules adopted by 
the department under this division are routine technical rules as defined by 
Title 5, chapter 375, subchapter 2-A; or 
(d) Unemployed but has obtained proper work documentation, as defined by 
the department by rule. Rules adopted by the department under this division 
are routine technical rules as defined by Title 5, chapter 375, subchapter 2-A; 
(3) To provide benefits to certain 2-parent families whose deprivation is based on 
physical or mental incapacity; 
(4) To provide an assistance program for needy children, 19 to 21 years of age, 
who are in full-time attendance in secondary school. The program is operated for 
those individuals who qualify for T ANF under the United States Social Security 
Act, except that they fail to meet the age requirement, and is also operated for the 
parent or caretaker relative of those individuals. Except for the age requirement, 
all provisions of TANF, including the standard of need and the amount of 
assistance, apply to the program established pursuant to this subparagraph; 
(5) To provide assistance for a pregnant woman who is otherwise eligible for 
assistance under this chapter, except that she has no dependents under 19 years of 
age. An individual is eligible for the monthly benefit for one eligible person if 
the medically substantiated expected date of the birth of her child is not more 
than 90 days following the date the benefit is received; 
SENATE AMENDMENT 
SENATE AMENDMENT" V" to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
(6) To provide a special housing allowance for T ANF families whose shelter 
expenses for rent, mortgage or similar payments, homeowners insurance and 
property taxes equal or exceed 75% of their monthly income. 
The special 
housing allowance is limited to $200 per month for each family. For purposes of 
this subparagraph, "monthly income" means the total of the T ANF monthly 
benefit and all income countable under the T ANF program, plus child support 
received by the family, excluding the $50 pass-through payment; 
(7) In determining benefit levels for T ANF recipients who have earnings from 
employment, the department shall disregard from monthly earnings the 
following: 
(a) One hundred and eight dollars; 
(b) Fifty percent of the remaining earnings that are less than the federal 
poverty level; and 
(c) All actual child care costs necessary for work, except that the department 
may limit the child care disregard to $175 per month per child or $200 per 
month per child under 2 years of age or with special needs; 
(7-A) In determining eligibility and benefit levels, the department may apply a 
gross income test only to applicants and not to recipients; 
(8) In cases when the TANF recipient has no child care cost, the monthly T ANF 
benefit is the maximum payment level or the difference between the countable 
earnings and the standard of need established by rule adopted by the department, 
whichever is lower; 
(9) In cases when the TANF recipient has child care costs, the department shall 
determine a total benefit package, including T ANF cash assistance, determined in 
accordance with subparagraph (7) and additional child care assistance, as 
provided by rule, necessary to cover the T ANF recipient's actual child care costs 
up to the maximum amount specified in section 3782-A, subsection 5. 
The 
benefit amount must be paid as provided in this subparagraph. 
(a) Before the first month in which child care assistance is available to an 
ASPIRE-TANF recipient under this paragraph and periodically thereafter, the 
department shall notify the recipient of the total benefit package and the 
following options of the recipient: to receive the total benefit package 
directly; or to have the department pay the recipient's child care assistance 
directly to the designated child care provider for the recipient and pay the 
balance of the total benefit package to the recipient. 
(b) If an ASPIRE-T ANF recipient notifies the department that the recipient 
chooses to receive the child care assistance directly, the department shall pay 
the total benefit package to the recipient. 
( c) 
If an ASPIRE-T ANF recipient does not respond or notifies the 
department of the choice to have the child care assistance paid directly to the 
child care provider from the total benefit package, the department shall pay 
SENA TE AMENDMENT 
SENATE AMENDMENT" (2)" to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
the child care assistance directly to the designated child care provider for the 
recipient. The department shall pay the balance of the total benefit package 
to the recipient; 
(10) Child care assistance under this paragraph must be paid by the department 
in a prompt manner that pennits an ASPIRE-T ANF recipient to access child care 
necessary for work; and 
(11) 
The department shall adopt rules pursuant to Title 5, chapter 375 to 
implement this subsection. 
Rules adopted pursuant to this subparagraph are 
routine technical rules as defined in Title 5, chapter 375, subchapter 2-A. 
Sec. TTTT-3. 22 MRSA §3762, sub-§8,~, as amended by PL 2013, c. 97, §1, 
is further amended to read: 
B. The department shall provide limited transitional transportation benefits to meet 
employment-related costs to ASPIRE-T ANF program participants who lose 
eligibility for TANF assistance due to employment. The department may also make 
transitional transportation benefits available to families in which one or both adults 
are working and who, although they remain financially eligible for TANF benefits, 
request that their benefits be tenninated. Benefits may be provided for up to R l8. 
months following loss of TANF eligibility. The department may adopt rules that 
impose a weekly limit on available transitional transportation benefits and that 
require a contribution from each participant toward the cost of transportation. 
Sec. TTTT-4. 22 MRSA §3769-D is enacted to read: 
§3769-D. 
Temporary Assistance for Needy Families block grant; family 
development accounts 
In fiscal year 2016-17 and annually thereafter, the Department of Health and Human 
Services may use $500,000 in funds provided under the Temporary Assistance for Needy 
Families block grant to promote financial literacy and healthy savings habits of families 
with income less than 200% of the federal poverty guidelines through the placement of 
funds in family development accounts established pursuant to Title 10, chapter 110 .... 
subchapter 4-A. 
PARTUUUU 
Sec. UUUU-l. 22 MRSA §4311, as amended by PL 2013, c. 368, Pt. 00, §§ 10 
and 11, is further amended to read: 
§4311. State reimbursement to municipalities; reports 
1. 
Departmental reimbursement. When a municipality incurs net general 
assistance costs in any fiscal year prior to July 1, 2015 in excess of .0003 of that 
municipality's most recent state valuation relative to the state fiscal year for which 
reimbursement is being issued, as detennined by the State Tax Assessor in the statement 
filed as provided in Title 36, section 381, the Department of Health and Human Services 
shall reimburse the municipality for 90% of the amount in excess of these expenditures 
when the department finds that the municipality has been in compliance with all 
SENA TE AMENDMENT 
SENATE AMENDMENT" 0" to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
-, 
requirements of this chapter. 
If a municipality elects to determine need without 
consideration of funds distributed from any municipally-controlled trust fund that must 
otherwise be considered for purposes of this chapter, the department shall reimburse the 
municipality for 66 2/3% of the amount in excess of such expenditures when the 
department finds that the municipality has otherwise been in compliance with all 
requirements of this chapter. 
The department shall reimburse each municipality and each Indian tribe 70% of the direct 
costs incurred by that municipality or tribe on or after July 1, 2015 for the general 
assistance program granted by that municipality or tribe. 
For the purposes of this 
subsection, "Indian tribe" has the same meaning as in section 411, subsection 8-A. 
1-A. Municipalities reimbursed. When a municipality pays for expenses approved 
pursuant to section 4313 for hospital inpatient or outpatient care at any hospital on behalf 
of any person who is otherwise eligible and who would have been entitled to receive 
payments for hospital care if that care had been rendered prior to May I, 1984, for 
services under the Catastrophic II1ness Program, section 3185, the department shall 
reimburse the municipality for 100% of those payments. 
1-B. 
Reimbursement for administrative expenses. 
The department shall 
reimburse each municipality for the costs of a portion of the direct costs of paying 
benefits incurred prior to July 1, 2015 through its general assistance program if the 
department finds that the municipality was in compliance with all requirements of this 
chapter during the fiscal year for which reimbursement is sought. 
The amount of 
reimbursement to each municipality must be an amount equal to: 
A. Fifty percent of all general assistance granted by that municipality below the 
.0003% of all state valuation amount; or 
B. Ten percent of all general assistance granted. 
Each municipality shall elect to be reimbursed under paragraph A or B at the beginning 
of the fiscal year for which reimbursement is sought. 
Notwithstanding any other provision of law, this subsection takes effect on July I, 1989. 
1-C. Indian tribe reimbursement. The department shall reimburse each Indian 
tribe for the costs of a portion of the direct costs of paying benefits through its general 
assistance program if the department finds that the Indian tribe was in compliance with all 
requirements of this chapter during the fiscal year for which those benefits are sought. 
The amount of reimbursement must be calculated for each fiscal year by adding 10% of 
all general assistance granted up to the threshold amount to 100% of all general assistance 
granted above the threshold amount. 
For the purposes of this subsection, "Indian tribe" has the same meaning as in section 
411, subsection 8-A. For purposes of this subsection, "threshold amount" means 0.0003 
of the Indian tribe's most recent state valuation, as determined by the State Tax Assessor 
in the statement filed as provided in Title 36, section 381, relative to the year for which 
reimbursement is being issued. 
2. Submission of reports. Municipalities Each municipality shall submit reports as 
follows report on a schedule determined by the department through rulemaking the direct 
SENA TE AMENDMENT 
o~s 
~ 
SENATE AMENDMENT" () "to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
cost of paying benefits through the general assistance program on forms for 
reimbursement provided by the department. 
A. For purposes of this section, those municipalities that received reimbursement at 
90% during the previous fiscal year of the State and those municipalities that expect 
to receiYe reimbursement at 90% during the current fisoal year-of the State must 
submit monthly reports on forms provided by the department. 
So 
Those municipalities that did not receive reimbursement at 90% during the 
previous fiscal year and do not expect to receive reimbursement at 90% for--the-
current fiscal year must submit quarterly or semiannual reports en forms proYided by 
the department. 
Indian tribes must submit monthly reports en forms provided by the department. 
Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, 
chapter 375, subchapter 2-A. 
3. Claims. The Department of Health and Human Services may refuse to accept and 
pay any claim for reimbursement that is not submitted by a municipality to the 
department within 90 days of the payment on which that claim is based or at the end of 
the reporting period for which reimbursement is sought unless just cause exists for failure 
to file a timely claim. 
PARTVVVV 
Sec. VVVV-l. 36 MRSA §2551, sub-§l-I is enacted to read: 
1-1. Business. "Business" means a commercial activity engaged in as a means of 
livelihood or profit or an entity that engages in such activities. 
Sec. VVVV-2. 36 MRSA §2551, sub-§2, as amended by PL 2005, c. 12, Pt. 
TTT, §2 and affected by §4, is further amended to read: 
2. Cable and satellite television or radio services. "Extended cable Cable and 
satellite television or radio services" means all cable and satellite television seF¥ice that is 
in addition to the minimum service that can be purchased from a cable or satellite 
television supplier or radio services, including the installation or use of associated 
equipment, for which a charge is made. It does not include installation of the associated 
equipment for which a separate charge is le·lied. 
Sec. VVVV-3. 36 MRSA §2552, sub-§l, as amended by PL 2013, c. 331, Pt. C, 
§ 14 and c. 368, Pt. 0000, §§2 to 4, is further amended to read: 
1. Rate. A Effective January 1, 2016, a tax at the rate of .§.% 6% is imposed on the 
value of the following services sold in this State: 
A. Extended cable Cable and satellite television or radio services; 
B. Fabrication services; 
C. Rental of video media and video equipment; 
D. 
Rental of furniture, audio media and audio equipment pursuant to a rental-
purchase agreement as defined in Title 9-A, section 11-105; 
SENA TE AMENDMENT 
SENATE AMENDMENT "0 "to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
E. Telecommunications services; 
F. The installation, maintenance or repair of telecommunications equipment; 
G. Private nonmedical institution or personal home care services; 
H. Community support services for persons with mental health diagnoses; 
I. Community support services for persons with intellectual disabilities or autism; 
J. Home support services; 
L. Ancillary services; and 
M. Group residential services for persons with brain injuries. 
Sec. VVVV-4. 36 MRS A §2557, sub-§33, as amended by PL 2009, c. 434, §32, 
lOis further amended to read: 
33. 
International telecommunications service. 
Sales 
of international 
telecommunications service to a business for use directly in that business; 
Sec. VVVV-5. 36 MRSA §2557, sub-§34, as amended by PL 2009, c. 434, §33, 
is further amended to read: 
34. Interstate telecommunications service. Sales of interstate telecommunications 
service to a business for use directly in that business; 
Sec. VVVV-6. 36 MRSA §2557, sub-§35, as enacted by PL 2009, c. 434, §34, 
is amended to read: 
35. Certain fabrication services. The production of tangible personal property if a 
sale to the consumer of that tangible personal property would be exempt or otherwise not 
subject to tax under Part 3; ami 
Sec. VVVV-7. 36 MRS A §2557, sub-§36, as enacted by PL 2009, c. 434, §35, 
is amended to read: 
36. Fuel used at a manufacturing facility. Ninety-five percent of the sale price of 
fabrication services for the production of fuel for use at a manufacturing facility as 
defined in section 1752, subsection 6-A,;,~ 
Sec. VVVV-8. 36 MRSA §2557, sub-§§37 and 38 are enacted to read: 
37. 
Certain veterans' support organizations. 
Sales to incorporated nonprofit 
organizations organized for the purpose of providing direct supportive services in the 
State to veterans and their families living with service-related post-traumatic stress 
disorder or traumatic brain injury; and 
38. 
Nonprofit library collaboratives. 
Sales to nonprofit collaboratives of 
academic, public, school and special libraries that provide support for library resource 
sharing, promote quality library information services and support the cultural, educational 
and economic development of the State. 
Sec. VVVV-9. Effective date. This Part takes effect January 1,2016, except that 
the section that enacts the Maine Revised Statutes, Title 36, section 2557, subsections 37 
and 38 takes effect October 1, 2015. 
SENA TE AMENDMENT 
SENATE AMENDMENT "6" to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
PARTWWWW 
Sec. WWWW-l. 
Appropriations and allocations. 
The following 
appropriations and allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Homestead Property Tax Exemption Reimbursement 0886 
Initiative: Provides funding to increase the resident homestead property tax exemption by 
$5,000 in property tax year 2016 and by $10,000 beginning in property tax year 2017. 
1 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Revenue Services, Bureau of 0002 
2015-16 
$0 
$0 
2016-17 
$10,338,750 
$10,338,750 
Initiative: Establishes 2 Tax Examiner positions beginning January 2017 to assist in the 
implementation of tax changes and provides funding for associated All Other costs. All 
Other costs include funding for outreach efforts to publicize the new Sales Tax Fairness 
Credit and other tax changes. 
GENERAL FUND 
POSITIONS - LEGISLATIVE COUNT 
Personal Services 
All Other 
GENERAL FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
2015-16 
2016-17 
0.000 
2.000 
$0 
$64,412 
$0 
$233,894 
$0 
$298,306 
2015-16 
2016-17 
$0 
$10,637,056 
$0 
$10,637,056 
ECONOMIC AND COMMUNITY DEVELOPMENT, DEPARTMENT OF 
Office of Tourism 0577 
Initiative: Allocates funds to reflect the additional revenue due to the increase in the 
meals and lodging tax rate. 
SENA TE AMENDMENT 
SENATE AMENDMENT" 2J" to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
OTHER SPECIAL REVENUE FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
ECONOMIC AND COMMUNITY 
DEVELOPMENT, DEPARTMENT OF 
DEPARTMENT TOTALS 
OTHER SPECIAL REVENUE FUNDS 
DEPARTMENTTOTAL-ALLFUNDS 
2015-16 
$0 
$0 
2015-16 
$0 
$0 
2016-17 
$1,866,521 
$1,866,521 
2016-17 
$1,866,521 
$1,866,521 
HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY BDS) 
Developmental Services Waiver - MaineCare 0987 
Initiative: Provides funding to reduce the waiting list for community-based services 
provided under the MaineCare Benefits Manual, Chapters II and III, Section 21: Home 
and Community Benefits for Members with Intellectual Disabilities or Autistic Disorder. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Medicaid Services - Developmental Services 0705 
2015-16 
$2,323,614 
$2,323,614 
2016-17 
$2,327,665 
$2,327,665 
Initiative: Provides funding to reduce the waiting list for community-based services 
provided under the MaineCare Benefits Manual, Chapters II and III, Section 21: Home 
and Community Benefits for Members with Intellectual Disabilities or Autistic Disorder. 
OTHER SPECIAL REVENUE FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
Medicaid Services - Developmental Services 0705 
2015-16 
$357,150 
$357,150 
2016-17 
$359,986 
$359,986 
Initiative: Provides funding to reduce the waiting list for community-based services 
provided under the MaineCare Benefits Manual, Chapters II and III, Section 18: Home 
and Community-Based Services for Adults with Brain Injury. 
SENA TE AMENDMENT 
SENATE AMENDMENT" ~ "to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
OTHER SPECIAL REVENUE FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
2015-16 
$115,278 
$115,278 
Medicaid Waiver for Brain Injury Residential/Community Serv Z160 
2016-17 
$115,991 
$115,991 
Initiative: Provides funding to eliminate the waiting list for community-based services 
provided under the MaineCare Benefits Manual, Chapters II and III, Section 18: Home 
and Community-Based Services for Adults with Brain Injury. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
HEALTH AND HUMAN SERVICES, 
DEP ARTMENT OF (FORMERLY BDS) 
DEP ARTMENT TOTALS 
GENERAL FUND 
OTHER SPECIAL REVENUE FUNDS 
DEPARTMENT TOTAL - ALL FUNDS 
2015-16 
$750,000 
$750,000 
2015-16 
$3,073,614 
$472,428 
$3,546,042 
2016-17 
$750,000 
$750,000 
2016-17 
$3,077,665 
$475,977 
$3,553,642 
HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY DHS) 
Medical Care - Payments to Providers 0147 
Initiative: Provides funding to reduce the waiting list for community-based services 
provided under the MaineCare Benefits Manual, Chapters II and III, Section 21: Home 
and Community Benefits for Members with Intellectual Disabilities or Autistic Disorder. 
FEDERAL EXPENDITURES FUND 
All Other 
FEDERAL EXPENDITURES FUND TOTAL 
Medical Care - Payments to Providers 0147 
2015-16 
$4,462,233 
$4,462,233 
2016-17 
$4,512,064 
$4,512,064 
Initiative: Provides funding to eliminate the waiting list for community-based services 
provided under the MaineCare Benefits Manual, Chapters II and III, Section 18: Home 
and Community-Based Services for Adults with Brain Injury. 
SENA TE AMENDMENT 
SENATE AMENDMENT"~ "to COMMITTEE AMENDMENT "A" to H.P, 702, L.D, 1019 
FEDERAL EXPENDITURES FUND 
All Other 
FEDERAL EXPENDITURES FUND TOTAL 
Medical Care - Payments to Providers 0147 
2015-16 
$1,440,286 
$1,440,286 
2016-17 
$1,453,837 
$1,453,837 
Initiative: Provides additional funding to increase the reimbursement increase provided in 
Part A for adult family care services at residential care facilities from 3% to 4% 
beginning July 1,2015, 
IS 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
FEDERAL EXPENDITURES FUND 
AU Other 
FEDERAL EXPENDITURES FUND TOTAL 
Medical Care - Payments to Providers 0147 
2015-16 
$20,747 
$20,747 
2015-16 
$27,331 
$27,331 
2016-17 
$20,747 
$20,747 
2016-17 
$27,331 
$27,331 
Initiative: Provides additional funding to increase the reimbursement increase provided in 
Part A for private non-medical institutions from 3% to 4% beginning July 1,2015. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
FEDERAL EXPENDITURES FUND 
All Other 
FEDERAL EXPENDITURES FUND TOTAL 
Nursing Facilities 0148 
2015-16 
$905,639 
$905,639 
2015-16 
$1,296,283 
$1,296,283 
Initiative: Provides additional funding for nursing home reimbursements. 
SENATE AMENDMENT 
2016-17 
$901,588 
$901,588 
2016-17 
$1,300,334 
$1,300,334 
o~s 
SENATE AMENDMENT" Q)" to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
~1 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
FEDERAL EXPENDITURES FUND 
All Other 
FEDERAL EXPENDITURES FUND TOTAL 
OTHER SPECIAL REVENUE FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
Temporary Assistance for Needy Families 0138 
2015-16 
$1,000,000 
$1,000,000 
2015-16 
$1,981,288 
$1,981,288 
2015-16 
$190,295 
$190,295 
2016-17 
$1,000,000 
$1,000,000 
2016-17 
$2,000,319 
$2,000,319 
2016-17 
$191,510 
$191,510 
Initiative: Provides funding to families with income less than 200% of the federal poverty 
guidelines by placing funds in family development accounts. 
I 
FEDERAL BLOCK GRANT FUND 
All Other 
FEDERAL BLOCK GRANT FUND TOTAL 
Temporary Assistance for Needy Families 0138 
2015-16 
$500,000 
$500,000 
2016-17 
$500,000 
$500,000 
Initiative: Provides funding to increase the number of months eligible individuals may 
receive transitional transportation benefits from 12 months to 18 months. 
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 
2015-16 
$775,878 
$775,878 
2015-16 
$1,926,386 
$9,207,421 
SENA TE AMENDMENT 
2016-17 
$775,878 
$775,878 
2016-17 
$1,922,335 
$9,293,885 
SENATE AMENDMENT" (J" to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
I 
II 
OTHER SPECIAL REVENUE FUNDS 
FEDERAL BLOCK GRANT FUND 
DEPARTMENTTOTAL-ALLFUNDS 
SECTION TOTALS 
GENERAL FUND 
FEDERAL EXPENDITURES FUND 
OTHER SPECIAL REVENUE FUNDS 
FEDERAL BLOCK GRANT FUND 
SECTION TOTAL - ALL FUNDS 
$190,295 
$1,275,878 
$12,599,980 
2015-16 
$5,000,000 
$9,207,421 
$662,723 
$1,275,878 
$16,146,022 
$191,510 
$1,275,878 
$12,683,608 
2016-17 
$15,637,056 
$9,293,885 
$2,534,008 
$1,275,878 
$28,740,827 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
SU~ARY 
This amendment removes the interfund advance of funds for one day at the end of 
fiscal year 2015-16. 
This amendment strikes Part J of the committee amendment and instead indexes the 
Maine exclusion amount for decedents dying on or after January I, 2016 to the federal 
exclusion amount. It also amends the section of the estate tax law that applies to the tax 
on resident estates to apply the tax rates to each $3,000,000 increment above the yearly 
exclusion amount. 
This amendment increases the homestead property tax exemption by $5,000 to 
$15,000 for property tax years beginning on April 1, 2016 and by $10,000 to $20,000 for 
property tax years beginning on or after April 1, 2017. This amendment also increases 
state reimbursement to 50% for the additional exemption amount for property tax years 
beginning April 1, 2016 and to 75% for property tax years beginning on or after April 1, 
2017. 
This amendment provides that for fiscal years 2015-16, 2016-17, 2017-18 and 2018-
the amount transferred for state-municipal revenue sharing is 2% of revenue from the 
income tax, the sales tax and a portion of the service provider tax. 
This amendment makes the following changes to the individual income tax. 
1. 
This amendment repeals the provision of law requiring the Department of 
Administrative and Financial Services, Maine Revenue Services to provide for the 
assignment of income tax refunds on income tax returns to the Maine College Savings 
Program administered by the Finance Authority of Maine. 
2. This amendment reduces the individual income tax rates and establishes new tax 
bracket amounts for tax years be ginning after 2015. The proposed rate structure for tax 
SENATE AMENDMENT 
o~s 
~ 
SENATE AMENDMENT "6 "to COMMITTEE AMENDMENT "A"to H.P. 702, L.D. 1019 
years beginning after December 31, 2015 consists of 5.8%,6.75% and 7.15% taxable 
income brackets. 
3. This amendment repeals the income subtraction modifications for long-term care 
premiums paid and for contributions of up to $250 per beneficiary to 529 college tuition 
plans for tax years beginning on or after January 1,2016. 
4. 
This amendment eliminates the jobs and investment tax credit, the credit for 
employer-assisted day care, the credit for employer-provided long-term care benefits, the 
high-technology investment tax credit, the credit for dependent health benefits, the 
quality child care investment credit and the credit for biofuel commercial prodllction but 
retains the carry-forward of unused credit amounts for tax years beginning after 
December 31, 2015. 
5. This amendment also eliminates the credit for contributions to family development 
account reserve funds, the retirement and disability credit and the forest management 
planning income tax credit and removes refundability of the Maine child care credit 
refundable for nonresident taxpayers. 
6. This amendment also amends the law governing the cost-of-living adjustment of 
individual income tax rate brackets and the maximum itemized deduction amount and the 
benefit base amounts in the sales tax fairness credits in order to reflect amendments to the 
individual income tax rate schedules, enactment of the sales tax fairness credit and phase-
out of the standard and itemized deduction deductions for individuals with income 
exceeding certain levels. 
7. 
This amendment phases out the value of the standard deduction amount or 
itemized deduction amount, whichever applies, for taxpayers whose Maine adjl.lsted gross 
income exceeds $70,000 for single individuals and married persons filing separate 
returns; $105,000 for individuals filing as heads of households; and $140,000 for 
individuals filing married joint returns or as a surviving spouse. 
8. This amendment provides an income tax exemption for all military retirement plan 
benefits. 
9. This amendment establishes, for tax years beginning after 2015, separate Maine 
standard deduction amounts that previously were equal to the federal standard deduction 
amounts. 
10. This amendment repeals the exception to the itemized deductions limitation 
applicable to charitable contributions that had applied to tax years beginning after 
December 31,2015. 
II. This amendment enacts an income tax credit to provide sales tax relief for low-
income and middle-income families by providing a base credit that is based on the 
number of persons claimed as dependents on an income tax return and phased out as 
family income increases. 
12. 
This amendment makes the earned income credit refundable for tax years 
beginning on or after January I, 2016. 
This amendment provides that the sales tax rate on prepared food and liquor and 
continues at 8%, that the sales tax on lodging continues at 8% until January I, 2016, 
SENATE AMENDMENT 
SENATE AMENDMENT "0 "to COMMITTEE AMENDMENT "A" to H.P. 702, L.D. 1019 
when it increases to 9% and the sales tax rate on other tangible personal property and 
taxable services continues at 5.5% after June 30, 2015. This amendment also expands the 
list of food products that are not exempt as grocery staples and are thus subject to sales 
tax. This Part also provides an exemption from sales tax for certain nonprofit library 
collaboratives and veterans' support organizations. 
This amendment makes the following changes to the laws governing public 
assistance, which are intended to reward work performed by families receiving public 
assistance. 
1. Child care assistance begins on the date of application if the applicant is eligible. 
2. It eliminates the "gross income test" for working T ANF recipients. 
3. It increases the number of months eligible individuals may receive transitional 
transportation benefits from 12 months to 18 months. 
4. It authorizes the Department of Health and Human Services, beginning in fiscal 
year 2016-17, to use $500,000 from the Temporary Assistance for Needy Families block 
grant to promote financial literacy and healthy savings habits of families with income less 
than 200% of the federal poverty guidelines by placing funds in family development 
accounts. 
This amendment changes the reimbursement rates paid by the State for municipal 
general assistance to 70% of the direct costs incurred by a municipality or Indian tribe 
beginning with costs incurred on or after July 1,2015. 
This amendment also removes the state reimbursement for administrative costs of a 
municipality or Indian tribe and changes the reimbursement reporting to a monthly basis 
for all municipalities and Indian tribes. 
This amendment extends the service provider tax to basic cable and satellite 
television and radio and interstate and international telecommunication services sold to a 
business. It also enacts service provider tax exemptions for sales to certain nonprofit 
library collaboratives and certain veterans' support organizations. 
This amendment adds funding for: 
1. The increase in the homestead propeliy tax exemption amount; 
2. The reduction of the waiting list for community-based services for MaineCare 
members with intellectual disabilities or autistic disorder and adults with brain injury; 
3. Nursing home reimbursements; and 
SENATE AMENDMENT 
SENATE AMENDMENT "0 "to COMMITfEE AMENDMENT "A" to H.P. 702, L.D. 1019 
4. An increase from 12 to 18 in the number of months an individual may receive 
transitional transportation benefits under the Temporary Assistance for Needy Families 
program. 
FISCAL NOTE REQUIRED 
. :!'h 
(s.ee attached) 
SPONSOREDBY:~ ~ 
(Senator H~) 
. 
COUNTY: Oxford 
-
SENA TE AMENDMENT 
Completed: 06/15/15 
LD 1019 
LR 1852(08) 
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, 2016 and June 30, 2017 
Fiscal Note for Senate Amendment 'e:J' to Committee Amendment "A"{S-28'S" ') 
Sponsor: Sen. Hamper of Oxford 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Federal Expenditures Fund 
Other Special Revenue Funds 
Federal Block Grant Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Transfers 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY2015-16 
FY 2016-17 
Projections 
FY 2017-18 
Projections 
FY 2018-19 
($637,580) 
$3,632,371 
($24,875,471) 
($27,025,678) 
$5,000,000 
$9,207,421 
$662,723 
$1,275,878 
$42,637,580 
$4,550,998 
($37,000,000) 
$37,000,000 
($12,337,944) 
$9,293,885 
$823,473 
$1,275,878 
($52,970,315) 
$6,625,828 
$37,000,000 
($37,000,000) 
$18,450,311 
$9,293,885 
$1,439,681 
$1,275,878 
$43,325,782 
($89,445,696) 
$0 
$0 
$25,412,350 
$9,293,885 
$1,449,856 
$1,275,878 
$52,438,028 
($93,375,242) 
$0 
$0 
This fiscal note reflects the incremental impact of the amendment when compared to Committee Amendment A. The 
amendment increases General Fund appropriations by $5,000,000 in fiscal year 2015-16 and decreases General Fund 
appropriations by $12,337,944 in fiscal year 2016-17. It increases General Fund revenue by $42,637,580 in fiscal year 
2015-16 and decreases General Fund revenue by $52,970,315 in fiscal year 2016-17. The fiscal note reflects the 
amendment's elimination of the one-day internal transfer between Other Special Revenue Funds and the General Fund. 
A balanced budget for the 2016-2017 biennium is maintained. 
LR1852(08) - Fiscal Note - Page 1 of 1