An Act To Expand Opportunities for Economic Development in Maine
Maine Legislature, Session 127, LD 1364
Senate Amendment SA_A_S234 (Senate)

SENATE AMENDMENT" Ii " to S.P. 497, L.D. 1364, Bill, "An Act To Expand 
Opportunities for Economic Development in Maine" 
Amend the bill in section 1 by striking out all of subsection 18 (page 1, lines 4 to 24 
in L.D.) and inserting the following: 
'18. Qualified Pine Tree Development Zone employees. "Qualified Pine Tree 
Development Zone employees" means new, full-time employees hired in this State by a 
qualified Pine Tree Development Zone business for work directly in one or more 
qualified business activities for whom a retirement program subject to the Employee 
Retirement Income Security Act of 1974,29 United States Code, Sections 101 to 1461, as 
amended, and group HealtH insuranoe are i§. provided and whose income derived from 
employment within the Pine Tree Development Zone, calculated on a calendar year basis, 
is greater than the most recent annual per capita personal income in the county in which 
the qualified employee is employed. 
"Qualified Pine Tree Development Zone 
employees" does not include employees shifted to a qualified business activity from a 
nonqualified activity of the qualified Pine Tree Development Zone business or an 
affiliated business. The commissioner shall determine whether a shifting of employees 
has occurred.' 
Amend the bill by striking out all of section 2 (page 1, lines 25 to 30 in L.D.) 
Amend the bill in section 6 by striking out all of subsection 12 (page 2, lines 19 to 41 
in L.D.) and inserting the following: 
'12. Qualified employee. "Qualified employee" means a new, full-time employee 
hired in this State by a qualified business, for whom a retirement program subject to the 
Employee Retirement Income Security Act of 1974, 29 United States Code, Chapter 18 
and group Health insuranoe are i§. provided, and whose income derived from employment 
with the applicant, calculated on a calendar year basis, is greater than the most recent 
annual per capita personal income in the county in which the qualified employee is 
employed, as long as Maine income tax withholding attributed to the qualified employee 
is subject to reimbursement to the qualified business under this chapter. "Qualified 
employee" does not include an employee who is shifted to a qualified business from an 
affiliated business. The commissioner shall determine whether a shifting of employees 
has occurred.' 
SENA TE AMENDMENT 
~. 0\ CO. 
SENATE AMENDMENT" Pr" to S.P, 497, L.D, 1364 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment eliminates the provisions of the bill that change the income 
requirements in the definition of "qualified Pine Tree Development Zone employee" in 
the Pine Tree Development Zone laws and "qualified employee" in the Maine 
Employment Tax Increment Fi ancing Act. 
SPONSOREDBY: __ ~-UWL~~~~~~~~ 
__ 
(Senator VOLK) 
COUNTY: Cumberland 
FISCAL 1\"OTE REQUIRED 
(See attached) 
SENA TE AMENDMENT 
Approved: 06/09115 
;Wac: 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
LD 1364 
LR477(03) 
An Act To Expand Opportunities for Economic Development in Maine 
Fiscal Note for Senate Amendment ':4" to Original Bill ('S -;?3Y ') 
Sponsor: Sen. Yolk of Cumberland 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2015-16 
FY 2016-17 
$0 
$52,250 
Projections 
FY2017-18 
$270,750 
Other Special Revenue Funds 
$0 
$0 
($52,250) 
($2,750) 
($270,750) 
($14,250) 
Fiscal Detail and Notes 
Projections 
FY 2018-19 
$432,250 
($432,250) 
($22,750) 
This floor amendment removes the changes to the income requirements from the bill and would result in an 
incremental loss of General Fund revenue of $52,250 in fiscal year 2016-17 and an incremental loss of Local 
Government Fund revenue of $2,750 in fiscal year 2016-17. The revenue loss is greater in the out years. 
LR0477(03) - Fiscal Note - Page 1 of 1