An Act to Provide the Mi'kmaq Nation with Sales Tax Revenue for Sales Occurring on Mi'kmaq Nation Territory
Maine Legislature, Session 131, LD 1958
Committee Amendment CA_A_SA_A_S763 (Senate)

SENATE AMENDMENT "k" to COMMITTEE AMENDMENT "A" to H.P. 1260, 
L.D. 1958, "An Act to Provide the Mi'kmaq Nation with Sales Tax Revenue for Sales 
Occurring on Mi'kmaq Nation Territory" 
Amend the amendment in Part B in section 7 in the 2nd line (page 3, line 4 in 
amendment) by striking out the following: "2024" and inserting the following: '2025' 
Amend the amendment in Part B in section 7 in the last line (page 3, line 5 in 
amendment) by striking out the following: "2024" and inserting the following: '2025' 
Amend the amendment in Pait C in section 2 in the last line (page 3, line 13 111 
amendment) by striking out the following: "2024" and inse1ting the following: '2025' 
Amend the amendment in Pait D in section 6 in the last line (page 4, line 20 in 
amendment) by striking out the following: "2024" and inserting the following: '2025' 
Amend the amendment in Part E in section 2 in the last line (page 4, line 30 in 
amendment) by striking out the following: "2024" and inse'1ting the following: '2025' 
Amend the amendment in Part G by striking out all of section 1 and inse1ting the 
following: 
'Sec. G-1. Appropriations and allocations. The following appropriations and 
allocations are made. 
TREASURER OF STATE, OFFICE OF 
Mi'kmaq Sales Tax Fund N474 
Initiative: Establishes the Mi'kmaq Sales Tax Fund to collect and remit sales tax collected 
on Mi'kmaq Nation Trust Land. 
OTHER SPECIAL REVENUE FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
2023-24 
$0 
$0 
2024-25 
$500 
$500 
Amend the amendment by relettering or renumbering any nonconsecutive Pait letter or 
section number to read consecutively. 
Page I - 131LR2541(04) 
SENATE AMENDMENT 
J 
I 
SENATE AMENDMENT "A-" to COMMITTEE AMENDMENT "A" to H.P. 1260, L.D. 1958 { $, 1ta3\, 
SUMMARY 
This amendment amends Committee Amendment "A" to change application dates from 
January 1, 2024 to January 1, 2025. It also replaces the appropriations and allocations 
section to remove funding for fiscal year 2023-24. 
(Senator ROTUNDO, M.) 
COUNTY: Androscoggin 
r:-fSCAL NOTE REQUIRED 
(See attached) 
SENATE AMENDMENT 
Approved: 05/08/24 :Wac 
LD 1958 
LR 2541(04) 
An Act to Revise the Tax Laws Regarding the Mi'kmaq Nation 
Fiscal Note for Senate Amendment 'Y-t' to Committee Amendment "A" Cs ·?t.o~ 
Sponsor: Sen. Rotundo of Androscoggin 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
Other Special Revenue Funds 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2023-24 
($4,750) 
($500) 
$4,750 
$250 
FY 2024-25 
($11,875) 
$0 
$11,875 
$625 
Projections 
FY 2025-26 
($5,700) 
$0 
$5,700 
$300 
Projections 
FY 2026-27 
($950) 
$0 
$950 
$50 
This amendment changes the effective dates in the bill from January 1, 2024 to January 1, 2025 and from tax year 
2024 to tax year 2025. Relative to the committee amendment, this amendment eliminates the revenue loss to the 
General Fund and the Local Government Fund in fiscal year 2023-24 and reduces the revenue loss to these funds in 
subsequent years. The amendment also eliminates the $500 Other Special Funds allocation in fiscal year 2023-24. 
LR2541(04) - Fiscal Note - Page 1 of 1