An Act To Return the Normal Cost of Teacher Retirement to the State
Maine Legislature, Session 128, LD 0601
Committee Amendment CA_A_H73 (House)

COMMITTEE AMENDMENT ,.fr, to H.P. 417, L.D. 601, Bill, "An Act To Return 
the Normal Cost of Teacher Retirement to the State" 
Amend the bill by inserting after section 8 the following: 
'Sec. 9. Appropriations and allocations. The following appropriations and 
allocations are made. 
EDUCATION, DEPARTMENT OF 
General Purpose Aid for Local Schools 0308 
Initiative: Transfers funding for the State's contribution to the normal cost of teacher 
retirement from the General Purpose Aid for Local Schools program to the Teacher 
Retirement program. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Teacher Retirement 0170 
2017-18 
2018-19 
($23,030,919) ($24,189,936) 
($23,030,919) ($24, 189,936) 
Initiative: Provides funding as a result of the State's contribution to the normal cost of 
teacher retirement increasing to 100%. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Teacher Retirement 0170 
2017-18 
$22,243,151 
$22,243,151 
COMMITTEE AMENDMENT 
2018-19 
$22,329,171 
$22,329,171 
COMMIITEE AMENDMENT '*'o H.P. 417, L.D. 601 
Initiative: Transfers funding for the State's contribution to the normal cost of teacher 
retirement from the General Purpose Aid for Local Schools program to the Teacher 
Retirement program. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
EDUCATION, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
SUMMARY 
2017-18 
$23,030,919 
$23,030,919 
2017-18 
$22,243,151 
$22,243,151 
2018-19 
$24,189,936 
$24, 189,936 
2018-19 
$22,329,171 
$22,329,171 
This amendment is the majority report. The amendment adds an appropriations and 
allocations section to the bill. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
• 
Approved: 04/18/17 ;tJ;,ae 
LD601 
LR 1730(02) 
An Act To Return the Normal Cost of Teacher Retirement to the State 
Fiscal Note for Bill as Amended by Committee Amendment ,/1, ( fl -13) 
Committee: Education and Cultural Affairs 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
General Fund 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2017-18 
FY2018-19 
$22,243,151 
$22,329,171 
$22,243,151 
$22,329, 171 
Projections 
FY2019-20 
$22,329,171 
$22,329, 171 
Projections 
FY2020-21 
$22,329,171 
$22,329,171 
Public Law 2013, c. 368 enacted legislation that shifted the responsibility for funding the normal cost of teacher 
retirement from the State to local school administrative units with the State contributing a percentage of the cost as 
part of its contribution to the total cost of Pre-K-12 public education through the General Purpose Aid for Local 
Schools program (GPA). This legislation proposes to repeal that law and return the responsibility for fully funding 
the normal cost component of teachers' retirement back to the State. The net General Fund cost of this proposal is 
$22,243,151 in fiscal year 2017-18 and $22,329,171 in fiscal year 2018-19. 
This bill includes General Fund appropriations of $45,274,070 in fiscal year 2017-18 and $46,519,107 in fiscal year 
2018-19 to the Teacher Retirement program, within the Department of Education as a result of the State being 
required to fund 100% of the normal cost of teacher retirement. 
This bill also includes General Fund deappropriations of $23,030,919 in fiscal year 2017-18 and $24,189,936 in fiscal 
year 2018-19 to the GPA program, within the Department of Education, to remove the State's share of the normal cost 
of teacher retirement, estimated to be 50.87 % in fiscal year 2017-18 and 52.00% in fiscal year 2018-19. 
LRl 730(02) - Fiscal Note - Page 1 of 1