An Act To
Maine Legislature, Session 127, LD 1411
Committee Amendment CA_A_S241 (Senate)
Amends: 20-A MRSA §12541, 36 MRSA §2551, 36 MRSA §5217-D

COMMITTEE AMENDMENT" A " to S.P. 526, L.D. 1411, Bill, "An Act To 
Amend the Tax Laws" 
Amend the bill in Part A by inserting after section 3 the following: 
'Sec. A-4. 20-A MRSA §12541, sub-§4-A, as repealed and replaced by PL 2013, 
c. 525, §3, is amended to read: 
4-A. Financial aid package. "Financial aid package" means financial aid obtained 
by a student after December 31, 2007 for attendance at an accredited Maine community 
college, college or university after December 31, 2007. 
For purposes of a qualified 
individual claiming an educational opportunity tax credit for tax years beginning on or 
after January 1, 2013, "financial aid package" may include financial aid obtained for up to 
credit hours of course work at an accredited non-Maine community college, college or 
university earned prior to transfer to an accredited Maine community college, college or 
university, if the 30 credit hours were earned after December 31, 2007 and the transfer 
occurred after December 31, 2012. For purposes of an employer claiming an educ'ational 
opportunity tax credit for tax years beginning on or after January 1, 2013, "financial aid 
package" may include financial aid obtained by a qualified employee after December 31, 
~ 
for attendance at an accredited non-Maine community college, college or university 
after December 31, 2007. The financial aid package may include private loans or less 
than the full amount of loans under federal programs, depending on the practices of the 
accredited Maine or non-Maine community college, college or university. 
Loans are 
includable in the financial aid package only if entered into prior to July 1, 2023.' 
Amend the bill in Part A by striking out all of section 8. 
Amend the bill in Part A by striking out all of sections 29 to 31 (page 9, lines 13 to 30 
in L.D.) and inserting the following: 
'Sec. A-29. 36 MRSA §2551, sub-§10, as amended by PL 2013, c. 331, Pt. C, 
§ 12, is further amended to read: 
10. Private nonmedical institution. "Private nonmedical institution or flersonal 
home care" means a person licensed by the Department of Health and Human Services to 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT" A" to S.P. 526, L.D. 1411 
provide private nonmedical institution or personal home care services to 4 or more 
MaineCare-eligible and other residents in single or multiple facilities under a written 
agreement with the Department of Health and Human Services. "Private nonmedical 
institution or personal flome care" does not include a health insurance organization, 
hospital, nursing home or community health care center. 
Sec. A-30. 36 MRS A §2551, sub-§l1, as amended by PL 2013, c. 331, Pt. C, 
§ 13, is further amended to read: 
11. Private nonmedical institution. "Private nonmedical institution or personal 
home care services" means services, including food, shelter and treatment, that are 
provided by a private nonmedical institution or personal home care. 
Sec. A-31. 36 MRS A §2552, sub-§I, ~G, as amended by PL 2013, c. 331, Pt. C, 
§ 14, is further amended to read: 
G. Private nonmedical institution or personal home care services;' 
Amend the bill in Part A by inserting after section 32 the following: 
'Sec. A-33. 36 MRS A §2557, sub-§§9 and 10, as enacted by PL 2003, c. 673, 
Pt. V, §25 and affected by §29, are amended to read: 
9. Child care facilities. Sales to licensed, incorporated nonprofit nursery schools 
aild day care centers child care facilities; 
10. Certain church-affiliated residential homes. Sales to any an incorporated 
church-affiliated nonprofit organization that operates, under a charter grailted by the 
Legislature, a residential home for adults;' 
Amend the bill in Part A by inserting after section 39 the following: 
'Sec. A-40. 36 MRSA §5217-D, sub-§I, ~-1, as enacted by PL 2013, c. 525, 
§ 15, is amended to read: 
B-1. 
"Financial aid package" means financial aid obtained by a student after 
Deoember 31, 2007 for attendance at an accredited Maine community college, 
college or university after December 31, 2007. For purposes of a qualified individual 
claiming a credit under this section for tax years beginning on or after January 1, 
2013, the financial aid package may include financial aid obtained for up to 30 credit 
hours of course work at an accredited non-Maine community college, college or 
university earned prior to transfer to an accredited Maine community college, college 
or university, if the 30 credit hours were earned after December 31, 2007 and the 
transfer occurred after December 31,2012. For purposes of an employer claiming a 
credit under this section for tax years beginning on or after January 1, 2013, the 
financial aid package may include financial aid obtained by a qualified employee 
after Deoember 31, 2007 for attendance at an accredited non-Maine community 
college, college or university after Deoember 31, 2007. The financial aid paclcage 
may include private loans or less than the full amount of loans under federal 
programs, depending on the practices of the accredited Maine or non-Maine 
community college, college or university. Loans are includable in the financial aid 
package only if entered into prior to July 1, 2023.' 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT" A .. to S.P. 526, L.D. 1411 
Amend the bill in Part B in section 4 in paragraph K in the 2nd line (page 12, line 15 
in L.D.) by inserting after the following: "paragraph" the following: 'K or' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment adds provisions to the bilI to delete certain date-limiting references 
in the definition of the term "financial aid package" under the income tax credit for 
educational opportunity laws to conform to ongoing practice in applying a credit-hours 
proration factor in the tax credit provisions. 
The amendment removes a section of the bill that strikes a reference to the former 
circuitbreaker program because of the continuing relevance of the former program in the 
administration of the municipal property tax abatement laws. 
The amendment removes from the bill proposed changes to the term "personal home 
care" under the service provider tax and instead strikes those words from the service 
provider tax laws as they do not describe any service that is not otherwise subject to the 
tax. 
The amendment amends 2 service provider tax exemptions to make the same changes 
that the bilI made for parallel sales tax exemptions for child care facilities and certain 
church-affiliated residential homes. 
The amendment adds a cross-reference that was inadvertently omitted in language 
requiring the State Police to take or cause to be taken certain fingerprints. 
FISCAL NOTE REQUlREQ; 
(~e~a~~~~.h_~d) . 
COMMITTEE AMENDMENT 
Fiscal Detail and Notes 
Approved: 06/08/15 
~aC!. 
LD 1411 
LR 480(02) 
An Act To Amend the Tax Laws 
Fiscal Note for Bill as Amended by Committee Amendment 'W'(S-,JLj ,") 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Minor cost increase - General Fund 
Minor cost increase - Highway Fund 
Minor revenue increase - General Fund 
Minor revenue increase - Other Special Revenue Funds 
Additional costs to the Department of Administrative and Financial Services and the Finance Authority of Maine 
associated with this legislation can be absorbed within existing budgeted resources. Additional costs to the 
Department of Public Safety associated with conducting national criminal history record checks can be absorbed 
within existing budgeted resources. Fees associated with these record checks are expected to be minor, not resulting 
in any change to the budget. 
LR0480(02) - Fiscal Note - Page 1 of 1