An Act To Implement the Recommendations of the Working Group To Review the Process for Ongoing Review of Tax Expenditures by the Legislature
Maine Legislature, Session 130, LD 2009
Committee Amendment CA_A_S538 (Senate)

COMMITTEE AMENDMENT" (1 "to S.P. 721, L.D. 2009, "An Act To Implement 
the Recommendations of the Working Group To Review the Process for Ongoing Review 
of Tax Expenditures by the Legislature" 
Amend the bill by inserting after section 15 the following: 
'Sec. 16. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides funding for one Tax Policy Analyst/Economist position and related 
costs to process and analyze the additional information required to be included in the tax 
expenditure report. 
GENERAL FUND 
POSITIONS - LEGISLATIVE COUNT 
Personal Services 
All Other 
GENERAL FUND TOTAL 
2021-22 
2022-23 
0.000 
1.000 
$0 
$125,084 
$0 
$5,496 
$0 
$130,580 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section 
number to read consecutively. 
SUMMARY 
This amendment adds an appropriations and allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 04/01/22 ::tvac:::.. 
LD 2009 
LR2608(02) 
An Act To Implement the Recommendations of the Working Group To Review the Process for 
Ongoing Review of Tax Expenditures by the Legislature 
Fiscal Note for Bill as Amended by Committee Amendment '~" (_ S.-53 'B) 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
General Fund 
Legislative Cost/Study 
Fiscal Note Required: Yes 
Fiscal Note 
Legislative Cost/Study 
FY2021-22 
FY2022-23 
$0 
$130,580 
$0 
$130,580 
Projections 
FY2023-24 
$130,018 
$130,018 
Projections 
FY2024-25 
$133,788 
$133,7!HI 
The general operating expenses of this study are projected to be $3,250 in fiscal year 2022-23. The Legislature's 
budget for the 2022-2023 biennium includes an estimated $6,108 in fiscal year 2021-22 and $10,000 in fiscal year 
2022-23 for the costs of legislative studies, as well as $31,260 of balances carried over from prior years for this 
purpose. Whether these amounts are sufficient to fund all studies will depend on the number of studies authorized by 
the Legislative Council and the Legislature. 
Fiscal Detail and Notes 
The bill includes a General Fund appropriation of $130,580 in fiscal year 2022-23 to the Department of 
Administrative and Financial Services for one Tax Policy Analyst/Economist position and related costs to process and 
analyze the additional information required to be included in the Tax Expenditure Report. 
The Legislature's Office of Program Evaluation and Government Accountability (OPEGA) will have additional 
staffing responsibilities as a result of Section 4 of the bill that establishes a new category of tax expenditure review 
work and Section 14 related to the Full Evaluation Review Task Force. These assignments are in addition to OPEGA's 
current tax expenditure evaluation workload and will be undertaken by existing staff and within budgeted resources 
but will likely delay the evaluation of other tax expenditures already planned for review. The responsibilities outlined 
for the OPEGA Director in Section 13 of the bill can be absorbed within existing staff and budgeted resources. 
The additional costs for the Legislature's Office of Fiscal and Program Review (OFPR) to provide staffing assistanc 
to the study during the interim can be absorbed utilizing existing staff and budget resources. 
LR2608(02) - Fiscal Note - Page I of I