An Act to Add Certam Volunteer Firefighters to the Defimt10n of "Volunteer Fu efighter
Maine Legislature, Session 131, LD 1802
Committee Amendment CA_A_SA_A_S494 (Senate)
Amends: 36 MRSA §5217-F

SENATE AMENDMENT"(>, "to COMMITTEE AMENDMENT "A" to SP 727, 
L D 1802, "An Act to Add Certam Volunteer Firefighters to the Defimt10n of "Volunteer 
Fu efighter"" 
Amend the amendment by stnkmg out all of sect10n 3 and msertmg the followmg 
'Sec. 3. 36 MRSA §5217-F, as enacted by PL 2021, c 731, §5, Is amended to 1ead 
§5217-F. 
Employer support for volunteer firefighters ftBd..2 volunteer mumc1pal 
emergency medical services persons and volunteer mumc1pal firefighters 
For tax yeaIS begmnmg on 01 after January 1, 2022, an employei who employs an 
mdividual who 1s a volunteei foefighter, as defined lil Title 30 A, sect10n 3151, subsect10n 
4,-ef a volunteer mumc1pal emergency medical services person or, for tax years begmmng 
on or after Januaiy 1, 2025, a volunteer mumc1pal firefighter and who peim1ts that 
employee to respond to foe calls 01 emergency medical services calls, as appropnate, 
durmg hours when the employee 1s scheduled to work without a reduct10n m pay 1s ehg1ble 
for a credit agamst the tax Imposed by this Pa11 equal to the compensation that 1s paid to 
the employee at the employee's i egular rate of pay durmg the time when the employee ts 
away from work due to firefightmg or emergency response responsib1hties 
For the 
purposes of this subsection, "volunteer foefightei" has the same meanmg as m Title 30-A, 
section 3151, subsection 4, "volunteer mumc1pal emergency medical services person" 
means an emergency medical services person as defined m Title 32, section 83, subsection 
who i esponds to emergency medical services calls from a mumc1pahty and who 1 ece1ves 
no compensation from the mumc1pahty other than tnJury and death benefits, and "volunteer 
mumc1pal firefighter" has the same meanmg as 111 Title 30-A, section 3151, subsection 5' 
Amend the amendment by relette1 mg or renumbermg any nonconsecutive Part letter or 
sect10n number to 1 ead consecutively 
Page I - 131LR1047(04) 
SENATE AMENDMENT 
SENATE AMENDMENT "(1 "to COMMITTEE AMENDMENT "A" to SP 727, L D 1802 
I 
SUMMARY 
This amendment delays until tax yea1 s begmnmg on 01 afte1 January 1, 2025 the tax 
c1 edit for employet s of voluntee1 mumctpal fit efighters 
SPONSORED BY. __ 
1l,_, _t 
U_N_'?_-> __ 
13"'-_I 
__ 
_ 
(Senator ROTUNDO, M) 
COUNTY Androscoggm 
FISCAL NOTE REQUIRED 
r 
... ---~.- (See attached) .J.,~iiN, 
SENA TE AMENDMENT 
Approved 07/19/23 :wae 
LD 1802 
LR 1047(04) 
An Act to Include Certain Volunteer Firefighters m the Tax Credit for Employers of Individuals Who 
Are Volunteer Firefighters or Volunteer Municipal Emergency Medical Services Persons 
Fiscal Note for Senate Amendment 'n" to Committee Amendment "A" 
Net Cost (Savmgs) 
Geneial Fund 
... '"evenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Sponsor: Sen. Rotund'o of Androscoggm 
Fiscal Note Reqmred: Yes 
Fiscal Note 
FY 2023-24 
($9,500) 
$9,500 
$500 
FY 2024-25 
($28,500) 
$28,500 
$1,500 
Pro1echons 
FY 2025-26 
$0 
$0 
$0 
Pro1ect10ns 
FY 2026-27 
$0 
$0 
$0 
This amendment delays the effective date of the tax credit m the bill to tax years on or after January 1, 2025 The 
revenue loss is ehmmated m fiscal year 2023-24 and reduced to $9,500 m General Fund ievenue and $500 m Local 
Government Fund revenue m fiscal year 2024-25 
LR1047(04) - Fiscal Note - Page 1 of 1