An Act to Add Certam Volunteer Firefighters to the Defimtion of "Volunteer Firefighter
Maine Legislature, Session 131, LD 1802
Committee Amendment CA_A_S356 (Senate)
Amends: 30-A MRSA §3151, 36 MRSA §5217-F

COJ\.1MITTEE AMENDMENT" A 
"to SP 727, L D 1802, "An Act to Add Certam 
Volunteer Firefighters to the Defimtion of "Volunteer Firefighter"" 
Amend the bill by stnkmg out the title and substitutmg the followmg 
'An Act to Include Certam Volunteer Firefighters m the Tax Credit for Employers of 
Individuals Who Are Volunteer Firefighters or Volunteer Mumcipal Emergency 
Medical Services Persons' 
Amend the bill by stnkmg out everythmg after the enactmg clause and msertmg the 
followmg 
'Sec. 1. 30-A MRSA §3151, sub-§2, as enacted by PL 1987, c 737, Pt A, §2 and 
Pt C, §106 and amended by PL 1989, c 6 and c 9, §2 and c 104, Pt C, §§8 and 10, is 
further amended to read 
2. Mumc1pal firefighter. "Mumcipal firefighter" means an active member, whether 
full-time, part-time or on call, of a mumcipal fire department, who aids m the 
extmgmshment of fires or an mdividual who receives compensation from the mumc1pahty 
for aidmg m the extmgmshment of fires "Mumcipal firefighter" mcludes a volunteer 
mumcipal firefighter 
Sec. 2. 30-A MRSA §3151, sub-§5 is enacted to read 
5. Volunteer mumcmal firefighter. 
"Volunteer mumcmal firefighter" means a 
part-trme or on-call mumcipal firefighter who receives up to 20% of the compensat10n of 
a full-trme mumc1pal firefighter and who may receive mmry and death benefits 
Sec. 3. 36 MRSA §5217-F, as enacted by PL 2021, c 731, §5, is amended to read 
§5217-F. 
Employer support for volunteer firefighters, volunteer mumc1pal 
firefighters and volunteer mumcipal emergency medical services persons 
For tax years begmmng on or after January 1, 2022, an employer who employs an 
mdividual who is a volunteer firefighter, as defmed m Title 30-A, section 3151, subsection 
4, a volunteer mumcipal firefighter, as defmed m Title 30-A, section 3151, subsect10n 5, 
COMMITTEE AMENDMENT 
.. 
,~S 
COMMITTEE AMENDMENT "A "to SP 727, L D 1802 
or a volunteer mumcipal emergency medical services person and who permits that 
employee to respond to fire calls or emergency medical services calls, as appropriate, 
durmg hours when the employee is scheduled to work without a reduction m pay is eligible 
for a credit agamst the tax 1mposed by this Part equal to the compensation that is paid to 
the employee at the employee's regular rate of pay durmg the t1me when the employee is 
away from work due to firefightmg or emergency response responsibilities 
For the 
purposes of this subsect10n, "volunteer municipal emergency medical services person" 
means an emergency medical services person as defmed m Title 32, section 83, subsection 
who responds to emergency medical services calls from a mumcipahty and who receives 
no compensat10n from the mumcipahty other than mJury and death benefits ' 
Amend the bill by relettenng or renumbermg any nonconsecutive Part letter or section 
number to read consecutively 
SUMMARY 
This amendment replaces the bill and changes the title The amendment amends the 
provision of law authonzmg a tax credit for employers of mdividuals who are volunteer 
firefighters or volunteer mumcipal emergency medical services persons to mclude 
volunteer mumcipal firefighters under the tax credit The amendment also defmes 
"volunteer mumcipal firefighter" as a part-t1me or on-call mumcipal firefighter who 
receives up to 20% of the compensation of a full-t1me mumcipal firefighter and who may 
receive mJury and death benefits 
FISCAL NOTE REQUJRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved 06/14/23 f'daC!. 
LD 1802 
LR 1047(02) 
An Act to Add Certam Volunteer Firefighters to the Defimtion of "Volunteer Firefighter" 
Fiscal Note for Bill as Amended by Committee Amendment ,1'{6 ,,-35{;> 
Committee: Cnmmal Justice and Public Safety 
o/ 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Reqmred: Yes 
Fiscal Note 
FY 2023-24 
FY 2024-25 
$9,500 
($9,500) 
($500) 
$38,000 
($38,000) 
($2,000) 
ProJectJ.ons 
FY 2025-26 
$38,000 
($38,000) 
($2,000) 
Pro1ect1ons 
FY 2026-27 
$38,000 
($38,000) 
($2,000) 
This bill adds mumcipal volunteer firefighters to the tax credit for employers of mdividuals who are volunteer 
firefighters or volunteer emergency medical services personnel It will reduce General Fund revenue by $9,500 m 
fiscal year 2023-24 and $38,000 m fiscal year 2024-25 It will also reduce Local Government Fund revenue by $500 
m fiscal year 2023-24 and by $2,000 m fiscal year 2024-25 
LR1047(02) - Frscal Note - Page 1 of 1