An Act To Establish a Program To Assist Regional Firefighter Training Programs, To Provide Tax Credits to Businesses That Employ Volunteer Firefighters and Emergency Medical Services Persons and To Provide Benefits to Volunteer Firefighters and Emergency Medical Services Persons
Maine Legislature, Session 130, LD 0731
Committee Amendment CA_A_SA_A_S604 (Senate)
Amends: 36 MRSA §5217-F

SENATE AMENDMENT" A "to COMMITTEE AMENDMENT "A" to S.P. 283, 
L.D. 731, "An Act To Establish a Program To Assist Regional Firefighter Training 
Programs, To Provide Tax Credits to Businesses That Employ Volunteer Firefighters and 
Emergency Medical Services Persons and To Provide Benefits to Volunteer Firefighters 
and Emergency Medical Services Persons" 
Amend the amendment by inserting after the title the following: 
'Amend the bill by striking out all of section 5 and inserting the following: 
'Sec. 5. 36 MRSA §5217-F is enacted to read: 
§5217-F. 
Employer support for volunteer firefighters and volunteer municipal 
emergency medical services persons 
For tax years beginning on or after January 1, 2022, an employer who employs an 
individual who is a volunteer firefighter, as defined in Title 3 0-A, section 3151, subsection 
4, or a volunteer municipal emergency medical services person and who permits that 
employee to respond to fire calls or emergency medical services calls, as appropriate, 
during hours when the employee is scheduled to work without a reduction in pay is eligible 
for a credit against the tax imposed by this Part equal to the compensation that is paid to 
the employee at the employee's regular rate of pay during the time when the employee is 
away from work due to firefighting or emergency response responsibilities. For the 
purposes of this subsection, "volunteer municipal emergency medical services person" 
means an emergency medical services person as defined in Title 32, section 83, subsection 
who responds to emergency medical services calls from a municipality and who receives 
no compensation from the municipality other than injury and death benefits.' ' 
Amend the amendment by striking out all of section 7 and inserting the following: 
'Sec. 7. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides one-time funding for computer programming. 
GENERAL FUND 
2021-22 
SENATE AMENDMENT 
2022-23 
,........ .. 
ROS 
SENATE AMENDMENT" /J,- "to COMMITTEEAMENDMENT"A"to S.P. 283, L.D. 731 {S-&Jd-1) 
All Other 
GENERAL FUND TOTAL 
$0 
$0 
$33,000 
$33,000 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment strikes out fiscal year 2021-22 funding and pushes forward to fiscal 
year 2022-23 one-time funding for computer programming and makes the employer tax 
credit apply to tax years beginning on or aft 
a ary 1, 2022. 
SPONSORED BY: ~=:::::::::~:::....L-..../-1._:_-"L_...::::::==:=== 
(Senator BREEN, C.) 
COUNTY: Cumberland 
SENATE AMENDMENT 
Approved: 04/22/22 .:t;?ac 
LD731 
LR 342(04) 
An Act To Establish a Program To Assist Regional Firefighter Training Programs, To Provide Tax 
Credits to Businesses That Employ Volunteer Firefighters and Emergency Medical Services Persons 
and To Provide Benefits to Volunteer Firefighters and Emergency Medical Services Persons 
Fiscal Note for Senate Amendment "ti' to Committee Amendment "A" { S-~d-l) 
Sponsor: Sen. Breen of Cumberland 
Fiscal Note Required: Yes 
Fiscal Note 
Projections FY Projections FY 
FY 2021-22 
FY 2022-23 
2023-24 
2024-25 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
($569,875) 
($233,000) 
$336,875 
$13,125 
$33,000 
$33,000 
$0 
$0 
$0 
$0 
$0 
$0 
This amendment changes the effective date from January 1, 2021 to January 1, 2022. It removes General Fund 
appropriations of $233,000 in fiscal year 2021-22 and adds a one-time General Fund appropriation of $33,000 in 
fiscal year 2022-23 to the Department of Administrative and Financial Services. It also removes the General Fund 
and Other Special Revenue Funds revenue reductions from the bill in fiscal year 2021-22. 
LR0342{04) - Fiscal Note - Page 1 of 1 
$0 
$0 
$0 
$0