An Act To Create Equity among Essential Nonprofit Health Care Providers in Relation to the Sales Tax
Maine Legislature, Session 127, LD 1521
Committee Amendment CA_A_H521 (House)
Amends: 36 MRSA §2557

COMMITTEE AMENDMENT ·A" to H.P. 1046, L.D. 1521, Bill, "An Act To 
Create Equity among Essential Nonprofit Health Care Providers in Relation to the Sales 
Tax" 
Amend the bill by striking out the title and substituting the following: 
'An Act To Create Equity among Essential Nonprofit Health Care Providers in 
Relation to the Sales Tax and the Service Provider Tax' 
Amend the bill in section 1 by striking out all of paragraph F (page 1, line 4 in L.D.) 
and inserting the following: 
'F. Incorporated nonprofit rural community health centers and incot:porated nonprofit 
federally qualified health centers. For the purposes of this paragraph. "federally 
qualified health center" means a health center that is qualified to receive funding 
under Section 330 of the federal Public Health Service Act. 42 United States Code, 
Section 254b and a so-called federally qualified health center look-alike that meets 
the requirements of Section 254b;' 
Amend the bill by inserting after section 1 the following: 
'Sec. 2. 36 MRSA §2557, sub-§3, ,IF, as enacted by PL 2005, c. 622, §10, is 
amended to read: 
F. Incorporated nonprofit rural community health centers and incot:porated nonprofit 
federally qualified health centers. For the purposes of this paragraph. "federally 
qualified health center" means a health center that is qualified to receive funding 
under Section 330 of the federal Public Health Service Act, 42 United States Code. 
Section 254b and a so-called federally qualified health center look-alike that meets 
the requirements of Section 254b;' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "A" to H.P. 1046, L.D. 1521 
SUMMARY 
This amendment provides that the extension of the sales tax exemption in the bill is 
limited to incorporated nonprofit federally qualified health centers and makes the same 
change in the exemption for incorporated nonprofit rural community health centers under 
the service provider tax to maintain consistency in the exemptions under those 2 taxes. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
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Approved: 02/17116 
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LD 1521 
LR 2431(02) 
An Act To Create Equity among Essential Nonprofit Health Care Providers in Relation to the Sales 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Tax 
\ 
Fiscal Note for Bill as Amended by Committee Amendment •A• [U -5 Q.,I) 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2015-16 
FY 2016-17 
$0 
$20,580 
Projections 
FY 2017-18 
$30,282 
Projections 
FY 2018-19 
$31,190 
Other Special Revenue Funds 
$0 
$0 
($20,580) 
($420) 
($30,282) 
($618) 
($31,190) 
($637) 
Fiscal Detail and Notes 
This bill expands existing sales tax and service provider tax exemptions for incorporated nonprofit rural community 
health centers to now include incorporated nonprofit federally qualified health centers. This would reduce General 
Fund and Local Government Fund revenues by an estimated $20,580 and $420, respec:tively, in fiscal year 2016-17. 
LR243 l (02) - Fiscal Note - Page I of 1