An Act To Correct Errors in Recently Enacted Legislation
Maine Legislature, Session 130, LD 2041
Committee: Judiciary
Amends: 36 MRSA §5219-S

Legislative Document
No. 2041
H.P. 1544
House of Representatives, May 9, 2022
An Act To Correct Errors in Recently Enacted Legislation
Reported by Representative HARNETT of Gardiner for the Revisor of Statutes pursuant to 
the Maine Revised Statutes, Title 1, section 94.
Reference to the Committee on Judiciary suggested and ordered printed pursuant to Joint 
Rule 218.
ROBERT B. HUNT
Clerk
Be it enacted by the People of the State of Maine as follows:
PART A
Sec. A-1.  36 MRSA §5219-S, sub-§4, as amended by PL 2021, c. 635, Pt. E, §7, 
is further amended to read:
4.  Limitation.  The credit allowed by this section may not reduce the Maine income 
tax to less than zero, except that for tax years beginning on or after January 1, 2016, the 
credit allowed under subsections 1, 1-A, 3 and 3-A is refundable.
Sec. A-2. PL 2021, c. 635, Pt. OO, §1, sub-§1, ¶A is amended to read:
A. A high school graduate in the class of 2020, 2021 or 2022 who enrolls in a Maine 
community college in the fall of 2022 or the fall of 2023;
Sec. A-3. PL 2021, c. 635, Pt. OO, §1, sub-§1, ¶C is amended to read:
C. A person who obtains the equivalent of a high school diploma in 2020, 2021 or 2022 
who enrolls in a Maine community college in the fall of 2022 or the fall of 2023; or
PART B
Sec. B-1. PL 2021, c. 679, §1-A is enacted to read:
Sec. 1-A. Transfer from Liquor Operation Revenue Fund. Notwithstanding 
the Maine Revised Statutes, Title 30-A, section 6054, subsection 4 or any other provision 
of law to the contrary and in addition to any amount authorized by law to be transferred in 
fiscal year 2022-23, the Maine Municipal Bond Bank shall transfer $1,457,740 by June 30, 
2023 from the Liquor Operation Revenue Fund, established in Title 30-A, section 6054, 
subsection 1, to the unappropriated surplus of the General Fund.
Sec. B-2. PL 2021, c. 731, §7 is enacted to read: 
Sec. 7. Appropriations and allocations.  The following appropriations and 
allocations are made.
COMMUNITY COLLEGE SYSTEM, BOARD OF TRUSTEES OF THE MAINE
Regional Fire Service Training Fund N349
Initiative: Provides ongoing funding for the Maine Fire Service Institute to provide funds 
for regional fire service training in the State awarded by the Maine Fire Protection Services 
Commission.
GENERAL FUND
2021-22
2022-23
All Other
$0
$200,000
__________
__________
GENERAL FUND TOTAL
$0
$200,000
Sec. B-3. PL 2021, c. 734, §1 is repealed and the following enacted in its place:
Sec. 1. Transfer from Liquor Operation Revenue Fund. Notwithstanding the 
Maine Revised Statutes, Title 30-A, section 6054, subsection 4 or any other provision of 
law to the contrary and in addition to any amount authorized by law to be transferred in 
fiscal year 2021-22, the Maine Municipal Bond Bank shall transfer $10,000,000 by June 
30, 2022 from the Liquor Operation Revenue Fund, established in Title 30-A, section 6054, 
subsection 1, to the unappropriated surplus of the General Fund.
SUMMARY
Current law allows the earned income tax credit to be refundable for resident taxpayers 
and part-year resident taxpayers.  The earned income tax credit was increased in the so-
called supplemental General Fund budget, Public Law 2021, chapter 635, but the cross-
reference to the provision of law regarding the refundability of the credit for residents was 
inadvertently omitted.  Part A, section 1 corrects a cross-reference to continue the 
refundability of the earned income tax credit for resident taxpayers.
Part OO of the so-called supplemental General Fund budget, Public Law 2021, chapter 
635, enacted a program to provide 2 years of enrollment for free at a Maine community 
college.  As enacted, the program allows a person who graduates from high school, or 
obtains the equivalent of a high school diploma, in 2020, 2021 or 2022 to attend community 
college for free if the person enrolls in a Maine community college in the fall of 2022 but 
not if the person enrolls in a Maine community college in the fall of 2023.  Part A, sections 
and 3 correct that error by specifying that a graduate, or equivalent, in the class of 2020, 
2021 or 2022 may also obtain free tuition by enrolling in a Maine community college in 
the fall of 2023.
Part B, section 1 corrects L.D. 533, An Act To Expand the Statewide Voluntary Early 
Childhood Consultation Program, which was amended off of the Special Appropriations 
Table to provide funding from the General Fund to the early childhood consultation 
program in the Department of Health and Human Services and offset that funding through 
a transfer from the Liquor Operation Revenue Fund.  The transfer from the Liquor 
Operation Revenue Fund was inadvertently left off of the enacted bill.  Section 4 corrects 
that error by including the transfer language in Public Law 2021, chapter 679.
Part B, section 2 corrects 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, which was amended 
off of the Special Appropriations Table to move appropriations from fiscal year 2021-22 
to fiscal year 2022-23, including $200,000 in ongoing funding for the program established 
in the legislation to provide grants to municipalities for the purpose of funding regional fire 
service training of municipal firefighters and public safety employees and $33,000 in one-
time funding for computer programming changes necessary to accommodate the tax credit 
for employers of volunteer firefighters and volunteer municipal emergency services 
persons.  The bill, as enacted, left off the $200,000 appropriation for fiscal year 2022-23.  
Part B, section 2 amends Public Law 2021, chapter 731 to add the $200,000 appropriation.
Part B, section 3 corrects L.D. 910, An Act To Amend the General Assistance Laws 
Governing Reimbursement, which was amended off of the Special Appropriations Table 
to provide funding of $10,000,000 in fiscal year 2021-22 to the Department of Health and 
Human Services, General Assistance, Other Special Revenue Funds account from the 
General Fund and to offset those amounts through a transfer from the Liquor Operation 
Revenue Fund.  The amounts specified in the section of the enacted bill transferring funds 
from the Liquor Operation Revenue Fund were incorrectly stated. Part B, section 3 amends 
Public Law 2021, chapter 734 to specify the correct amounts to be transferred in each fiscal 
year.
FISCAL NOTE REQUIRED
(See attached)
Approved: 05/06/22
LD 2041     
LR 2726(01)
FY 2021-22
FY 2022-23
Projections 
FY 2023-24
Projections 
FY 2024-25
Net Cost (Savings)
General Fund
$20,000,000
$54,742,260
$200,000
$200,000
Appropriations/Allocations
General Fund
$0
$200,000
$200,000
$200,000
Transfers
General Fund
($20,000,000)
($54,542,260)
$0
$0
Other Special Revenue Funds
$20,000,000
$56,000,000
$0
$0
Fiscal Detail and Notes
In accordance with the intent of LD 910 as amended off the Special Appropriations Table, the bill also reduces the 
transfer from the Liquor Operation Revenue Fund within the Maine Municipal Bond Bank to the unappropriated 
surplus of the General Fund from $30,000,000 to $10,000,000 by June 30, 2022, and from $56,000,000 to $0 by June 
30, 2023.
In accordance with the intent of LD 731 as amended off the Special Appropriations Table, this bill includes ongoing 
General Fund appropriations of $200,000 per year beginning in fiscal year 2022-23 to a newly created Regional Fire 
Service Training Fund within the Maine Community College System to provide grants to municipalities for regional 
fire service training. 
Fiscal Note Required: Yes
Fiscal Note
An Act To Correct Errors in Recently Enacted Legislation
Fiscal Note for Original Bill
Committee: Not Referred
In accordance with the intent of LD 533 as amended off the Special Appropriations Table, the bill includes a transfer 
of $1,457,740 in fiscal year 2022-23 from the Liquor Operation Revenue Fund within the Maine Municipal Bond 
Bank to the unappropriated surplus of the General Fund to offset the cost to the General Fund.
LR2726(01) - Fiscal Note - Page 1 of 1