An Act To Provide Income Tax Relief by Expanding Gaming Opportunities
Maine Legislature, Session 127, LD 1280
Committee Amendment CA_E-SA_A_S439 (Senate)
Amends: 8 MRSA §1036

SENATE AMENDMENT" A,, to COMMITTEE AMENDMENT "E" to H.P. 876, 
L.D. 1280, Bill, "An Act To Provide Income Tax Relief by Expanding Gaming 
Opportunities" 
Amend the amendment by inserting after section 19 the following: 
'Sec. 20. 8 MRSA §1036, sub-§2-A, as amended by PL 2013, c. 118, §2, is 
further amended to read: 
2-A. Distribution from casino of slot machine income. A casino operator shall 
collect and distribute 46% of the net slot machine income from slot machines operated by 
the casino operator to the board for distribution by the board as follows: 
A. Twenty-five percent of the net slot machine income must be forwarded directly 
by the board to the Treasurer of State, who shall credit the money to the Department 
of Education, to be used to supplement and not to supplant funding for essential 
programs and services for kindergarten to grade 12 under Title 20-A, chapter 606-B; 
B. Four percent of the net slot machine income must be forwarded by the board to 
the University of Maine System Scholarship Fund created in Title 20-A, section 
10909 and to the Board of Trustees of the Maine Maritime Academy to be applied by 
the board of trustees to fund its scholarship program. The slot machine income under 
this paragraph must be distributed as follows: 
(1) The University of Maine System share is the total amount of the distribution 
multiplied by the ratio of enrolled students in the system to the total number of 
enrolled students both in the system and at the Maine Maritime Academy; and 
(2) The Maine Maritime Academy share is the total amount of the distribution 
multiplied by the ratio of enrolled students at the academy to the total number of 
enrolled students both in the system and at the academy; 
C. Three percent of the net slot machine income must be forwarded by the board to 
the Board of Trustees of the Maine Community College System to be applied by the 
board of trustees to fund its scholarships program under Title 20-A, section 12716, 
subsection 1; 
SENATE AMENDMENT 
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SENA TE AMENDMENT" A" to COMMITTEE AMENDMENT "E" to H.P. 876, L.D. 1280 
D. Four percent of the net slot machine income must be forwarded by the board to 
the Treasurer of State, who shall distribute the funds to the tribal governments of the 
Penobscot Nation and the Passamaquoddy Tribe. except that. if the Penobscot Nation 
owns or operates a slot machine facility or casino. the Penobscot Nation may not 
receive a distribution under this paragraph and the 2% of the net slot machine income 
that otherwise would be distributed to the Penobscot Nation must be deposited in the 
General Fund and, if the Passamaquoddy Tribe owns or operates a slot machine 
facility or casino, the Passamaquoddy Tribe may not receive a distribution under this 
paragraph and the 2% of the net slot machine income that otherwise would be 
distributed to the Passamaquoddy Tribe must be deposited in the General Fund; 
E. Three percent of the net slot machine income must be deposited to the General 
Fund for administrative expenses of the board, including gambling addiction 
counseling services, in accordance with rules adopted by the board; 
F. Two percent of the net slot machine income must be forwarded directly to the 
municipality in which the casino is located; 
G. One percent of the net slot machine income must be forwarded by the board to the 
Treasurer of State, who shall credit the money to the Agricultural Fair Support Fund 
established in Title 7, section 91; 
H. One percent of the net slot machine income must be forwarded by the board to the 
Treasurer of State, who shall credit the money to the fund established in section 298 
to supplement harness racing purses; 
I. One percent of the net slot machine income must be credited by the board to the 
Sire Stakes Fund created in section 281; 
J. One percent of the net slot machine income must be forwarded directly to the 
county in which the casino is located to pay for mitigation of costs resulting from 
gaming operations; 
L. 
Beginning July 1, 2013, 1/2 of 1% of the net slot machine income must be 
forwarded by the board to the Treasurer of State, who shall credit the money to the 
Maine Milk Pool, Other Special Revenue Funds account within the Department of 
Agriculture, Conservation and Forestry to help fund dairy farm stabilization pursuant 
to Title 7, sections 3153-B and 3153-D; and 
M. Beginning July 1, 2013, 1/2 of 1% of the net slot machine income must be 
forwarded by the board to the Treasurer of State, who shall credit the money to the 
Dairy Improvement Fund established under Title 10, section 1023-P. 
If a recipient of net slot machine income in paragraph f), Hor I owns or receives funds 
from a slot machine facility or casino, other than the casino in Oxford County or the slot 
machine facility in Bangor, then the recipient may not receive funds under this 
subsection, and those funds must be retained by the Oxford County casino operator.' 
Amend the amendment in section 20 in subsection 2-D in paragraph R in the last line 
(page 11, line 40 in amendment) by inserting after the following: 
"Micmacs" the 
following: '. except that, if the Penobscot Nation owns or operates a slot machine facility 
or casino. the Penobscot Nation may not receive a distribution under this paragraph and 
the 0.4075% of the net slot machine income that otherwise would be distributed to the 
SENA TE AMENDMENT 
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SENATE AMENDMENT" A" to COMMITTEE AMENDMENT "E" to H.P. 876, L.D. 1280 
Penobscot Nation must be deposited in the General Fund; if the Passamaquoddy Tribe 
owns or operates a slot machine facility or casino, the Passamaquoddy Tribe may not 
receive a distribution under this paragraph and the 0.4075% of the net slot machine 
income that otherwise would be distributed to the Passamaquoddy Tribe must be 
deposited in the General Fund; if the Houlton Band of Maliseet Indians owns or operates 
a slot machine facility or casino, the Houlton Band of Maliseet Indians may not receive a 
distribution under this paragraph and the 0.4075% of the net slot machine income that 
otherwise would be distributed to the Houlton Band of Maliseet Indians must be 
deposited in the General Fund; and, if the Aroostook Band of Micmacs owns or operates 
a slot machine facility or casino, the Aroostook Band of Micmacs may not receive a 
distribution under this paragraph and the 0.4075% of the net slot machine income that 
otherwise would be distributed to the Aroostook Band of Micmacs must be deposited in 
the General Fund' 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
SUMMARY 
This amendment removes from current law the language that provides that if the 
Penobscot Nation or the Passamaquoddy Tribe receives funds from a slot machine facility 
or casino, other than the casino in Oxford County or the slot machine facility in Bangor, 
then the Penobscot Nation or the Passamaquoddy Tribe may not receive funds from the 
Oxford Casino. It provides that, if the Penobscot Nation owns or operates a slot machine 
facility or casino, the Penobscot Nation may not receive a distribution from the Oxford 
Casino and the funds must be deposited in the General Fund and that, if the 
Passamaquoddy Tribe owns or operates a slot machine facility or casino, the 
Passamaquoddy Tribe may not receive a distribution from the Oxford Casino and the 
funds must be deposited in the General Fund. It also provides that, if the Penobscot 
Nation owns or operates a slot machine facility or casino, the Penobscot Nation may not 
receive a distribution from the York County or Cumberland County casino operator and 
the funds must be deposited in the General Fund; if the Passamaquoddy Tribe owns or 
operates a slot machine facility or casino, the Passamaquoddy Tribe may not receive a 
distribution from the York County or Cumberland County casino operator and the funds 
must be deposited in the General Fund; if the Houlton Band of Maliseet Indians owns or 
operates a slot machine facility or casino, the Houlton Band of Maliseet Indians may not 
receive a distribution from the York County or Cumberland County casino operator and 
SENATE AMENDMENT 
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SENA TE AMENDMENT" A" to COMMITTEE AMENDMENT "E" to H.P. 876, L.D. 1280 
the funds must be deposited in the General Fund; and if the Aroostook Band of Micmacs 
owns or operates a slot machine facility or casino, the Aroostook Band of Micmacs may 
not receive a distribution from the York County or Cumberland County casino operator 
and the funds must be deposited in the General Fund. 
FISCAL NOTE REQUIRED 
SPONSORED BY: 
7' ,,, VI I 
V" 11 '\ L \A,/ 
-- -
(Senator PATRICK) 
COUNTY: Oxford 
m<:ALNOTE llEQVIRED 
(Seeattlaed) 
SENA TE AMENDMENT 
Revised: 03/24/16 feac 
LD 1280 
LR 1572(18) 
An Act To Provide Income Tax Relief by Expanding Gaming Opportunities 
Fiscal Note for Senate Amendment ':4' to Committee Amendment "E" fs-l(3£'.\\ 
Sponsor: Sen. Patrick of Oxford 
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Fiscal Note Required: Yes 
Fiscal Note 
Change to tribal revenue 
Potential future biennium revenue increase - General Fund 
Fiscal Detail and Notes 
Current law requires that revenue received by the Penobscot Nation or Passamaquoddy Tribe from Oxford Casino or 
Hollywood Casino will instead be retained by the casinos if either tribe begins to receive revenue from a slot machine 
facility or casino other than Oxford Casino or Hollywood Casino. This amendment repeals that provision and allows 
the tribes to continue receiving revenue from Oxford Casino or Hollywood Casino if they begin to receive additional 
revenue from other gaming facilities. This results in an estimated ~ual revenue increase of $2,527, 134 to the tribes. 
This amendment also disallows certain tribes from receiving revenue from any Maine casino if that tribe owns or 
operates their own casino, reducing revenue by an estimated $276,679 for each tribe that does so. The amendment 
directs that revenue to be deposited into the General Fund, rather than be retained by the casino. 
LRl 572(18) - Fiscal Note - Page 1 of 1