An Act To Require the State To Fund Teacher Retirement
Maine Legislature, Session 129, LD 0427
Committee Amendment CA_A_H20 (House)

FffiST REGULAR SESSION 
COMMITTEE AMENDMENT "A" to H.P. 336, L.D. 427, Bill, "An Act To 
Require the State To Fund Teacher Retirement" 
Amend the bill by adding after section 9 the following: 
'Sec. 10. Appropriations and allocations. The following appropriations and 
allocations are made. 
EDUCATION, DEPARTMENT OF 
General Purpose Aid for Local Schools 0308 
Initiative: Transfers funding representing the state share of the normal cost component of 
1'7 
teacher retirement from the General Purpose Aid for Local Schools program to the 
Teacher Retirement program due to the State's assuming 100% responsibility for the cost. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Teacher Retirement 0170 
2019-20 
2020-21 
($25,021,689) ($28,305,582) 
($25,021,689) ($28,305,582) 
Initiative: Transfers funding representing the state share of the normal cost component of 
teacher retirement from the General Purpose Aid for Local Schools program to the 
Teacher Retirement program due to the State's assuming 100% responsibility for the cost. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Teacher Retirement 0170 
2019-20 
$25,021,689 
$25,021,689 
COMMITTEE AMENDMENT 
2020-21 
$28,305,582 
$28,305,582 
COMMITTEE AMENDMENT "A" to H.P. 336, L.D. 427 
Initiative: Provides additional funds for the normal cost component of teacher retirement 
due to the State's assuming 100% responsibility for the cost. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
EDUCATION, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
2019-20 
$25,065,606 
$25,065,606 
2019-20 
$25,065,606 
2020-21 
$23,159,113 
$23,159,113 
2020-21 
$23,159,113 
DEPARTMENT TOTAL-ALL FUNDS 
$25,065,606 
$23,159,113 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment, which is the majority report of the committee, adds an 
appropriations and allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/04/19 ;?.d.ac 
LD427 
LR338(02) 
An Act To Require the State To Fund Teacher Retirement 
Fiscal Note for Bill as Amended by Committee Amendment ';4' ( H-J. ()) 
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 2019-20 
FY2020-21 
$25,065,606 
$23,159,113 
$25,065,606 
$23,159,113 
Projections 
FY 2021-22 
$23,159,113 
$23,159,113 
Projections 
FY2022-23 
$23,159,113 
$23,159,113 
Prior to enactment of Public Law 2013, chapter 368, the State paid 100% of the normal cost component of teacher 
retirement. That law included language requiring the State and local education units to share in the cost of funding 
the normal cost component of teacher retirement beginning in fiscal year 2013-14. This legislation proposes to return 
the full cost back to the State. 
As part of implementing the law passed in 2013, approximately 50% of the amount appropriated for the total normal 
cost component of teacher retirement in fiscal year 2013-14 and fiscal year 2014-15 was transferred from the Teacher 
Retirement program to the General Purpose Aid for Local Schools (GPA) program and 50% was deappropriated from 
the Teacher Retirement program and returned to the unappropriated surplus of the General Fund. 
The total cost of the normal cost component of teacher retirement in fiscal years 2019-20 and 2020-21 is $50,087,295 
and $51,464,695, respectively. In order to return the responsibility of fully funding the normal cost component to the 
State, this bill includes General Fund appropriations of $25,065,606 in fiscal year 2019-20 and $23,159,113 in fiscal 
year 2020-21 to the Teacher Retirement program within the Department of Education. This bill also includes 
additional General Fund appropriations of $25,021,689 in fiscal year 2019-20 and $28,305,582 in fiscal year 2002-21 
to the Teacher Retirement program and a corresponding deappropriation from GPA in order to transfer the State's 
share of the cost already funded in GPA. 
LR0338(02) - Fiscal Note - Page 1 of 1