An Act To Protect Economic Competitiveness in Maine by Extending the End Date for Pine Tree Development Zone Benefits
Maine Legislature, Session 128, LD 1654
Committee Amendment CA_A_S472 (Senate)
Amends: 30-A MRSA §5250-I, 30-A MRSA §5250-J, 30-A MRSA §5250, 30-A MRSA §5250-P, 35-A MRSA §3210-E, 36 MRSA §1760, 36 MRSA §2016, 36 MRSA §2529, 36 MRSA §5219-W, 36 MRSA §6754

COMMITTEE AMENDMENT " fi.." to S.P. 611, L.D. 1654, Bill, "An Act To 
Protect Economic Competitiveness in Maine by Extending the End Date for Pine Tree 
Development Zone Benefits" 
Amend the bill by striking out the title and substituting the following: 
'An Act To Protect Economic Competitiveness in Maine by Extending the End Date 
for Pine Tree Development Zone Benefits and Making Other Changes to the 
Program' 
Amend the bill by striking out everything after the enacting clause and before the 
summmy and inserting the following: 
'Sec. 1. 30-A MRSA §5250-I, sub-§16, as enacted by PL 2003, c. 688, Pt. D, §2, 
is amended to read: 
16. Qualified business activity. "Qualified business activity" means a business 
activity that is conducted within a Pine Tree Development Zone and is directly related to 
financial services, manufacturing or a targeted technology business for which the 
business receives a certificate letter of ce1tification from the commissioner pursuant to 
section 5250-0. 
Sec. 2. 30-A MRSA §5250-I, sub-§17, as amended by PL 2005, c. 351, §4 and 
affected by §26, is further amended to read: 
17. 
Qualified Pine Tree Development Zone business. "Qualified Pine Tree 
Development Zone business" or "qualified business" means any for-profit business in this 
State engaged in or that will engage in financial services, manufacturing or a targeted 
technology business that has added or will add at least one qualified Pine Tree 
Development Zone employee above its base level of employment in this State and that 
meets the following criteria: 
A. It demonstrates that the establishment or expansion of operations within the Pine 
Tree Development Zone would not occur within the State absent the availability of 
the Pine Tree Development Zone benefits and provides, at a minimum, a signed and 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A" to S.P. 611, L.D. 1654 
I 
notarized statement to this effect. 
The depaiiment shall determine whether the 
business has met the requirements of this paragraph; and 
B. It has received a eertificate letter of certification as a qualified business pursuant 
to section 5250-0. 
Sec. 3. 30-A MRSA §5250-J, sub-§5, as repealed and replaced by PL 2009, c. 
461, §22, is amended to read: 
5. Termination. A qualified Pine Tree Development Zone business located in a tier 
I location may not be cetiified under this subchapter after December 31, W-1--& 2021, and 
a qualified Pine Tree Development Zone business located in a tier 2 location may not be 
cetiified under this subchapter after December 31, 2013. All Pine Tree Development 
Zone benefits provided under this subchapter are terminated on December 31, ~ 
2031. 
Sec. 4. 30-A MRSA §5250-0, as amended by PL 2007, c. 263, §1, is futiher 
amended to read: 
§5250-0. Ce11ification of qualified business 
A business may apply to the commissioner for cetiification as a qualified Pine Tree 
Development Zone business. Upon review and detennination by the commissioner that a 
business is a qualified Pine Tree Development Zone business, the commissioner shall 
issue a ee1iifieate of qualification letter of cetiification to the business that includes a 
description of the qualified business activity for which the ee1iifieate letter is being 
issued. 
Prior to issuing a certifieate of qualifieation letter of cetiification, the 
commissioner must find that the business activity will not result in a substantial detriment 
to existing businesses in the State. In order to make this determination, the commissioner 
shall consider those factors the commissioner determines necessary to measure and 
evaluate the effect of the proposed business activity on existing businesses, including 
whether any adverse economic effect of the proposed business activity on existing 
businesses is outweighed by the contribution to the economic well-being of the State. 
The State Economist must review applications under this section and provide an advisory 
opinion to assist the commissioner in making findings under this section. 
The 
commissioner shall provide a copy of the letter of cetiification to the State Tax Assessor. 
The commissioner shall issue a certificate of qualification to a qualified Pine Tree 
Development Zone business after the commissioner has verified that the business has 
added at least one qualified Pine Tree Development Zone employee above its base level 
of employment. This verification may be obtained in such manner as the commissioner 
may prescribe. The commissioner shall provide a copy of the cetiificate of qualification 
to the State Tax Assessor. 
Sec. 5. 30-A MRSA §5250-P, as enacted by PL 2003, c. 688, Pt. D, §2, is 
repealed and the following enacted in its place: 
§5250-P. Annual reporting; evaluation 
1. Annual reports. A qualified Pine Tree Development Zone business, the State 
Tax Assessor and the commissioner each shall repoti annually in accordance with this 
subsection. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" .Pt to S.P. 611, L.D. 1654 
A. 
On or before April 15th annually, beginning in 2019, a qualified Pine Tree 
Development Zone business shall file a report with the commissioner for the 
immediately preceding calendar year, referred to in this subsection as "the report 
year," that contains the following information with such additional information and 
on forms as the commissioner may require: 
(1) The total number of Maine employees and total salary and wages for those 
employees for the report year; 
(2) The total number of qualified Pine Tree Development Zone employees and 
total salaty and wages for those employees for the report year; 
(3) The number of qualified Pine Tree Development Zone employees hired 
within the repoti year; 
( 4) The amount of investments made during the repoti year at the qualified Pine 
Tree Development Zone business location or directly related to the qualified 
business activity; and 
(5) In aggregate, the estimated or total value of Pine Tree Development Zone 
benefits received or claimed in the report year. 
B. On or before October 1st annually, beginning in 2019, the State Tax Assessor 
shall report to the commissioner and to the joint standing committees of the 
Legislature having jurisdiction over taxation and economic development matters the 
aggregate revenue loss to the State for the most recently completed state fiscal year 
resulting from Pine Tree Development Zone benefits under section 5250-I, subsection 
14, paragraphs B, C and D. 
C. On or before June 1st annually, beginning in 2019, the commissioner shall report 
to the joint standing committees of the Legislature having jurisdiction over taxation 
and economic development matters inf01mation on qualified Pine Tree Development 
Zone businesses, including, but not limited to: 
(1) The names of qualified Pine Tree Development Zone businesses for the 
repoti year; 
(2) The estimated or total aggregate amount of Pine Tree Development Zone 
benefits received by qualified Pine Tree Development Zone businesses in the 
report year; and 
(3) Aggregate information for each of the most recent 3 report years on: 
(a) Employment levels for all Maine employees and for qualified Pine Tree 
Development Zone employees and associated salary and. wages for both 
groups of employees; 
(b) Average annual salary and wages and access to health insurance and 
retirement benefits for all Maine employees and for qualified Pine Tree 
Development Zone employees; and 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A" to S.P. 611, L.D. 1654 
(c) 
Amount of investment associated with the qualified Pine Tree 
Development Zone business locations or directly related to the qualified 
business activities. 
2. Evaluation; specific public policy objective; performance measures. The Pine 
Tree Development Zone program established by this subchapter is subject to ongoing 
legislative review in accordance with Title 3, chapter 37. 
In developing evaluation 
parameters to perform the review, the Office of Program Evaluation and Govemment 
Accountability, the Legislature's government oversight committee and the joint standing 
committee of the Legislature having jurisdiction over taxation matters shall consider: 
A. That the specific public policy objective of the Pine Tree Development Zone 
program established by this subchapter is to create and retain quality jobs in this State 
by reducing the tax burden experienced by businesses and thereby making this State's 
business tax burden more comparable to other states, encouraging location and 
expansion of businesses in this State and improving the competitiveness of this 
State's businesses; and 
B. Perfonnance measures, including: 
7 
( 1) 
Change in employment levels of qualified Pine Tree Development Zone 
employees; 
(2) Amount of investment directly related to a qualified business activity; 
(3) Comparison of business tax burden in this State to other states; 
( 4) Comparison of other cost burdens in this State to other states; 
(5) Comparison of the amount of public incentives received from the Pine Tree 
Development Zone program to the amount of public incentives received from 
other incentive programs in the State; 
(6) Measures of industiy competitiveness for businesses receiving Pine Tree 
Development Zone benefits; 
(7) Measures of fiscal impact and overall economic impact to the State; and 
(8) Other measures as may be relevant to the evaluation of program outcomes. 
The Office of Program Evaluation and Govemment Accountability shall provide a repmt 
of its evaluation of the Pine Tree Development Zone program established by this 
subchapter in accordance with Title 3, section 999 by January 15, 2021 and shall also 
provide this report to the joint standing committee of the Legislature having jurisdiction 
over economic development matters, which may report out a bill to the First Regular 
Session of the 130th Legislature in response to the repo1t's recommendations. 
Sec. 6. 35-A MRSA §3210-E, sub-§6, as enacted by PL 2009, c. 627, §5 and 
affected by §12, is amended to read: 
7 
6. Repeal. This section is repealed December 31, ~ 
2031. 
Sec. 7. 36 MRSA §1760, sub-§87, as amended by PL 2011, c. 285, §5, is fmther 
amended to read: 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A" to S.P. 611, L.D. 1654 
87. Sales of tangible personal property and transmission and distribution of 
electricity to qualified development zone businesses. Beginning July 1, 2005, sales of 
tangible personal property, and of the transmission and distribution of electricity, to a 
qualified Pine Tree Development Zone business, as defined in Title 30-A, section 5250-I, 
subsection 1 7, for use directly and primarily in one or more qualified business activities, 
as defined in Title 30-A, section 5250-I, subsection 16. The exemption provided by this 
subsection is limited for each qualified Pine Tree Development Zone business to sales 
occurring within a period of 10 years in the case of a business located in a tier 1 location, 
as defined in Title 30-A, section 5250-I, subsection 21-A, and 5 years in the case of a 
business located in a tier 2 location, as defined in Title 30-A, section 5250-I, subsection 
21-B, from the date the business is ce1tified pursuant to Title 30-A, section 5250-0 or 
until December 31, ~ 
2031, whichever occurs first. For a business that applies for 
certification as a qualified Pine Tree Development Zone business with the Commissioner 
of Economic and Community Development on or after Januaiy 1, 2019, the exemption 
provided by this subsection requires a qualified Pine Tree Development Zone business to 
obtain a ce1tificate of qualification issued by the Commissioner of Economic and 
Community Development pursuant to Title 30-A, section 5250-0. 
As used in this 
subsection, "primarily" means more than 50% of the time during the period that begins on 
the date on which the property is first placed in service by the purchaser and ends 2 years 
from that date or at the time the prope1ty is sold, scrapped, destroyed or otherwise 
permanently removed from service by the purchaser, whichever occurs first. 
Sec. 8. 36 MRSA §2016, sub-§2, as enacted by PL 2005, c. 351, §9 and affected 
by §26, is repealed and the following enacted in its place: 
2. Reimbursement allowed. A reimbursement is allowed as provided in this section 
for a tax paid pursuant to this Part with respect to: 
A. The sale or use of tangible personal property that is physically incorporated in and 
becomes a pe1manent part ofreal property that is owned by or sold to a qualified Pine 
Tree Development Zone business and that is used directly and primarily by that 
business in one or more qualified business activities; or 
B. The sale or use of tangible personal property and the transmission and distribution 
of electricity to a qualified Pine Tree Development Zone business that is used directly 
and primarily in one or more qualified business activities. 
Sec. 9. 36 MRSA §2016, sub-§3, as enacted by PL 2005, c. 351, §9 and affected 
by §26, is amended to read: 
3. Claim for reimbursement. Claims under this section for reimbursement of taxes 
are controlled by this subsection. 
7 
A. 
A claim for reimbursement under this section pursuant to subsection 2, 
paragraph A must be filed by the contractor or subcontractor with the State Tax 
Assessor within 3 years from the date on which the tangible personal property was 
incorporated into real prope1ty. The reimbursement claim must be submitted on a 
form prescribed by the assessor and must be accompanied by a statement from a 
qualified Pine Tree Development Zone business ce1tifying, under penalties of 
pe1jmy, that the personal prope1ty with respect to which the tax was paid by the 
claimant has been placed in use directly and primarily in a qualified business activity. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A" to S.P. 611,L.D. 1654 
All records pe1taining to such certification and to the transactions in question must be 
retained for at least 6 years by the contractor or subcontractor, by the qualified Pine 
Tree Development Zone business and by the person, if any, that sold the real property 
in question to that business. The reimbursement claim must be accompanied by such 
additional information as the assessor may require. If a sales or use tax is included in 
the contractor's or subcontractor's contract price, the contractor or subcontractor shall 
file, at the request of the qualified Pine Tree Development Zone business, a claim for 
reimbursement in accordance with this section and pay the reimbursement to the 
qualified Pine Tree Development Zone business. 
B. 
If, by agreement between the contractor or subcontractor and the qualified Pine 
Tree Development Zone business, the contractor or subcontractor assigns its right to 
claim and receive reimbursement pursuant to subsection 2, paragraph A, the qualified 
Pine Tree Development Zone business must file a claim for reimbursement in 
accordance with this subsection. A reimbursement may not be issued to a qualified 
Pine Tree Development Zone business under this paragraph unless the contractor or 
subcontractor has previously submitted to the bureau a ce1tificate, signed by the 
contractor or subcontractor, releasing the contractor's or subcontractor's claim to the 
reimbursement. The ce1tificate must be in a format prescribed by the assessor. 
C. A claim for reimbursement under subsection 2, paragraph B by a qualified Pine 
Tree Development Zone business must include proof that the business was issued a 
ce1tificate of qualification by the Commissioner of Economic and Community 
Development pursuant to Title 30-A, section 5250-0. 
Sec. 10. 36 MRSA §2016, sub-§4, as amended by PL 2009, c. 627, §7 and 
affected by§ 12, is fmther amended to read: 
4. Limitations. The following are the limitations on reimbursements made pursuant 
to this section. 
A. 
Reimbursements made by the assessor pursuant to this section subsection 2, 
paragraph A are limited to taxes paid in connection with sales of tangible personal 
prope1ty that occur within a period of 10 years in the case of a qualified Pine Tree 
Development Zone business located in a tier 1 location, as defined in Title 30-A, 
section 5250-I, subsection 21-A, and 5 years in the case of a qualified Pine Tree 
Development Zone business located in a tier 2 location, as defined in Title 30-A, 
section 5250-I, subsection 21-B, from the date the qualified Pine Tree Development 
Zone business receiving the prope1ty is ce1tified pursuant to Title 30-A, section 
5250-0 or by December 31, ~ 
2031, whichever occurs first. 
B. Reimbursement pursuant to this section subsection 2, paragraph A of taxes paid in 
7 
connection with the sale of tangible personal prope1ty subsequently attached to real 
prope1ty may not be made when those real prope1ty improvements: 
(1) Are owned by more than one person prior to their acquisition by the qualified 
Pine Tree Development Zone business whose ce1iification accompanies the 
reimbursement claim pursuant to subsection 3; or 
(2) Have been used for a business purpose by a person other than the qualified 
Pine Tree Development Zone business whose ce1tification accompanies the 
reimbursement claim pursuant to subsection 3. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "A "to S.P. 611, L.D. 1654 
C. Reimbursements pursuant to subsection 2, paragraph B are limited to taxes paid in 
connection with the sale or use of tangible personal property and the transmission and 
distribution of electricity that has occull'ed within the period of time between the date 
a qualified Pine Tree Development Zone business was issued a letter of certification 
pursuant to Title 30-A, section 5250-0 and the date the business received a sales tax 
exemption certificate pursuant to eligibility for a sales tax exemption under section 
1760, subsection 87, but in no case may this period of time exceed a period of time 
beyond 2 years from the date of issuance of the letter of certification. 
Sec. 11. 36 MRSA §2529, sub-§3, as amended by PL 2009, c. 627, §9, is fmiher 
amended to read: 
3. Limitation. The credit provided by this section may not be claimed for calendar 
years beginning on or after Janumy 1, ~ 
2032. 
Sec. 12. 36 MRSA §5219-W, sub-§4, as amended by PL 2009, c. 627, §11, is 
fmiher amended to read: 
4. Limitation. The credit provided by this section may not be claimed for tax years 
beginning on or after January 1, ~ 
2032. 
Sec. 13. 36 MRSA §6754, sub-§1, ,in, as amended by PL 2011, c. 240, §44, is 
fmiher amended to read: 
D. For qualified Pine Tree Development Zone employees, as defined in Title 30-A, 
section 5250-I, subsection 18, employed directly in the qualified business activity of 
a qualified Pine Tree Development Zone business, as defined in Title 30-A, section 
5250-I, subsection 17, for whom a certificate of qualification has been issued in 
accordance with Title 30-A, section 5250-0, the reimbursement under this subsection 
is equal to 80% of Maine income tax withheld each year for which reimbursement is 
requested and attributed to those qualified employees for a period of no more than 10 
years for a tier 1 location as defined in Title 30-A, section 5250-I, subsection 21-A 
and no more than 5 years for a tier 2 location as defined in Title 30-A, section 5250-I, 
subsection 21-B. Reimbursement under this paragraph may not be paid for years 
beginning after December 31, ~ 
2031. 
Sec. 14. Department of Economic and Community Development; study 
and report. 
1. Study. By January 15, 2019, the Department of Economic and Community 
Development shall study: 
A. Whether the income requirements with respect to qualified Pine Tree 
Development Zone employees pursuant to the Maine Revised Statutes, Title 30-A, 
section 5250-I, subsection 18 should be amended in order to more effectually 
7 
describe high-quality jobs; and 
B. Whether geographical limitations under the Pine Tree Development Zone program 
should be amended in light of the public policy objectives of the program, given the 
current geographical distribution of qualified Pine Tree Development Zone 
businesses. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A" to S.P. 611, L.D. 1654 
While performing this study, the Depatiment of Economic and Community Development 
shall consult with, at a minimum, the Depatiment of Labor and the Depatiment of 
Administrative and Financial Services, Maine Revenue Services. 
2. Report. The Depatiment of Economic and Community Development shall submit 
a report of its findings and any recommended legislation to the joint standing committee 
of the Legislature having jurisdiction over economic development matters by January 15, 
2019. The committee may repoti out a bill in response to the study to the First Regular 
Session of the 129th Legislature. 
Sec. 15. Department of Economic and Community Development; annual 
reports before June 1, 2021. With respect to aggregate information for the most 
recent 3 repoti years that must be rep01ied to the relevant joint standing committees of the 
Legislature pursuant to the Maine Revised Statutes, Title 30-A, section 5250-P, 
subsection 1, paragraph C, the Commissioner of Economic and Community Development 
is not required to repoti information for a year in which the data upon which such 
aggregate information would be based are not available and were not collected by vi1iue 
of such data collection not being required pursuant to statute. By June 1, 2021 the 
commissioner shall fully repoti all requisite information in the commissioner's amrnal 
rep01is to the Legislature. 
Sec. 16. Application. Those sections of this Act that amend the Maine Revised 
Statutes, Title 30-A, section 5250-1, subsections 16 and 17 and section 5250-0 and Title 
36, section 1760, subsection 87 and section 2016, subsections 3 and 4 and repeal and 
replace Title 36, section 2016, subsection 2 apply to businesses that apply to the 
Commissioner of Economic and Community Development for ce1iification as a qualified 
Pine Tree Development Zone business on or after January 1, 2019. 
Sec. 17. Appropriations and allocations. The following appropriations and 
allocations are made. 
ECONOMIC AND COMMUNITY DEVELOPMENT, DEPARTMENT OF 
Business Development 0585 
Initiative: Provides one-time funds to update tax incentive software in order to expand 
data collection and rep01iing. 
GENERAL FUND 
All Other 
GENERAL FUND TOT AL 
SUMMARY 
2017-18 
$0 
$0 
2018-19 
$33,750 
$33,750 
7 
This amendment strikes the bill and changes the title. 
It amends the Pine Tree 
Development Zone program as follows. 
1. It extends the end date for Pine Tree Development Zone ce1iification and benefits 
by 3 years, instead of 5 years as proposed in the bill. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A" to S.P. 611, L.D. 1654 
2. 
It requires the Pine Tree Development Zone program to be evaluated in 
accordance with existing tax expenditure review provisions in the Maine Revised 
Statutes, Title 3, chapter 37 and specifies the public policy objective of the program that 
should be used for evaluation as well as performance measures to be considered for that 
objective. It also requires the Office of Program Evaluation and Government 
Accountability to submit a report of its evaluation of the program by January 15, 2021 
and authorizes the joint standing committee of the Legislature having jurisdiction over 
economic development matters to repoti out a bill to the First Regular Session of the 
130th Legislature in response to the report's recommendations. 
IO 
3. It amends the repotiing requirements of qualified Pine Tree Development Zone 
businesses, the Commissioner of Economic and Community Development and the State 
Tax Assessor by requiring the annual reports to contain additional specific categories of 
information and changing the date those reports are due. 
4. For businesses applying to the program on or after Januaty I, 2019, it requires a 
qualified Pine Tree Development Zone business to obtain certification from the 
Commissioner of Economic and Community Development that the business has added at 
least one new qualified employee before being eligible for a sales tax exemption with 
respect to sales of tangible personal propetiy and the transmission and distribution of 
electricity. 
5. For businesses applying to the program on or after Januaty 1, 2019, it provides for 
sales tax reimbursements to a qualified Pine Tree Development Zone business with 
respect to sales taxes paid for tangible personal property and the transmission and 
distribution of electricity for the period of time between the time the business became a 
qualified Pine Tree Development Zone business and the time the business received a 
sales tax exemption certificate and limits this benefit to a period of 2 years. 
6. It directs the Department of Economic and Community Development to study 
whether the income levels cutTently required for qualified Pine Tree Development Zone 
employees should be amended in order to more effectually describe high-quality jobs and 
whether the geographical limitations of the program should be amended in light of the 
public policy objectives of the program and to submit a report of its findings and any 
recommended legislation to the joint standing committee of the Legislature having 
jurisdiction over economic development matters. 
7. 
It requires a signed and notarized statement from a business applying for 
ce1iification as a qualified Pine Tree Development Zone business that the establishment 
or expansion of operations within the Pine Tree Development Zone would not occur 
within the State absent the availability of the Pine Tree Development Zone benefits. 
7 
This amendment also includes an appropriation to allow the Depmiment of Economic 
and Community Development to update tax incentive software to meet the reporting 
requirements specified in the amendment. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Revised: 04/12/18 feac 
LD 1654 
LR 2734(02) 
An Act To Protect Economic Competitiveness in Maine by Extending the End Date for Pine Tree 
Development Zone Benefits 
Fiscal Note for Bill as Amended by Committee Amendment"{~' l s-41if) 
Committee: Labor, Commerce, Research and Economic Development 
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 2017-18 
$0 
$0 
$0 
$0 
FY 2018-19 
$46,000 
$33,750 
($12,250) 
($250) 
Projections 
FY 2019-20 
$351,510 
$90,260 
($261,250) 
($13,750) 
Projections 
FY 2020-21 
$896,680 
$89,180 
($807,500) 
($42,500) 
This bill extends the end date for Pine Tree Development Zone certification and benefits by 3 years and amends 
certain provisions of the laws associated with the program. Ce1iification will now encl on December 31, 2021 and 
benefits will cease on December 31, 2031. The bill would result in a loss of General Fund revenue of $12,250 and a 
loss of Local Government Fund revenue of $250 in fiscal year 2018-19. 
The bill includes a one-time General Fund appropriation of $33, 750 in fiscal year 2018-19 to the Business 
Development program within the Department of Economic and Community Development for the costs associated with 
updating tax incentive softvvare to allow for expanded data collection in order to meet the reporting requirements of 
this legislation. 
The Department of Administrative and Financial Services will require a future General Fund appropriation of $90,260 
in fiscal year 2019-20 for one Tax Examiner position and related All Other costs to review and process sales tax 
reimbursement requests. 
Additional costs to the Legislature's Office of Program Evaluation and Government Accountability can be absorbed 
within existing budgeted resources. 
LR2734(02) - Fiscal Note - Page I of 1