An Act To Provide lOa Tax Credit to Maine Residents for Tumpike Tolls II
Maine Legislature, Session 127, LD 0120
Committee Amendment CA_A_S137 (Senate)
Amends: 36 MRSA §5219

COMMITTEE AMENDMENT" A-" to S.P. 53, L.D. 120, Bill, "An Act To Provide 
lOa Tax Credit to Maine Residents for Tumpike Tolls" 
II 
Amend the bill by striking out the title and substituting the following: 
'An Act To Provide a Tax Credit for Certain Turnpike Tolls' 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §5219~NN is enacted to read: 
§5219-NN. Turnpike tolls 
A person is allowed a credit of up to $100 for tolls paid for the use of the Maine 
TlUnpike. The person claiming the credit must have receipts for cash tolls paid or a 
statement from the Maine Tumpike Authority showing the amount of tolls charged to the 
person under the E-Z Pass program. For the purposes of this section, "E-Z Pass program" 
means a program administered by the Maine Tumpike Authority that provides for 
electronic assessment of tolls for travel on the Maine Tumpike. 
Sec. 2. 
Appropriations and allocations. 
The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides one-time funding for computer programming changes. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2015-16 
$40,000 
$40,000 
COMMITTEE AMENDMENT 
2016-17 
$0 
$0 
COMMlTTEE AMENDMENT" Pr" to S,P, 53, L.D, 120 
SUMMARY 
This amendment repJaces the bill. It establishes a $100 maximum tax credit for users 
of the Maine Turnpike and requires users claiming the credit to have receipts for cash 
tolls paid or a statement from the Maine Turnpike Authority showing the amount paid 
under the E-Z Pass program, It aJso adds an appropriations and allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 04/23/15 
:7/pac 
LD 120 
LR 703(03) 
An Act To Provide a Tax Credit to Maine Residents for Turnpike Tolls 
Fiscal Note fOl' Bill as Amended by Committee Amendment "Pf'(S-lol ') 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2015-16 
$8,400,000 
$40,000 
($8,360,000) 
($440,000) 
FY 2016-17 
$8,360,000 
$0 
($8,360,000) 
($440,000) 
Projections 
FY 2017-18 
$8,360,000 
$0 
($8,360,000) 
($440,000) 
Projections 
FY 2018-19 
$8,360,000 
$0 
($8,360,000) 
($440,000) 
This legislation creates an income tax credit for all users of the Maine Turnpike of up to $100. General Fund and 
Local Government Fund revenues are expected to decrease beginning in fiscal year 2015-16 by $8,360,000 and 
$440,000, respectively. This analysis assumes all volume discount and business turnpike users with a Maine address 
would be eligible for the full credit and other users with a Maine address would be eligible for an average $60 credit. 
It also assumes 25% of the people eligible for the credit will not take advantage of it for various reasons. 
The bill includes a General Fund appropriation to the Department of Administrative and Financial Services of 
$40,000 in fiscal year 2015-16 for computer programming and adm inistrative costs to accommodate the tax credit on 
the income tax returns. 
If the Maine Turnpike Authority experienced a significant increase in cash paying users requesting receipts, it may 
incur significant costs to add toll collectors and additional cash lanes. 
LR0703(03) - Fiscal Note - Page 1 of I