An Act Regarding
Maine Legislature, Session 132, LD 0305
Committee Amendment CA_A_H813 (House)
Amends: 36 MRSA §1483

COMMITTEE AMENDMENT "^ » to H.P. 205, L.D. 305, "An Act Regarding
Transportation in Maine"
Amend the bill by striking out the title and substituting the following:
'An Act Regarding the Motor Vehicle Excise Tax Exemption for Leased Automobiles
for Certain Veterans'
Amend the bill by insertmg after the title and before the enacting clause the following:
'Emergency preamble. Whereas, acts and resolves of the Legislature do not
become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, Public Law 2025, chapter 152 was enacted to prevent the misuse of the
motor vehicle excise tax exemption for certam disabled veterans; and
Whereas, through the process of implementing Public Law 2025, chapter 152, it was
uncovered that a significant group of disabled veterans lease, rather than own, their vehicles
and was excluded from the excise tax exemption, creating an inequity that was not
contemplated during legislative debate and runs counter to the spirit of the law; and
Whereas, leasing may be the most practical and affordable option for veterans living
on fixed incomes or disability compensation; and
Whereas, this legislation must go into effect as soon as possible to address this matter;
and
Whereas, in the judgment of the Legislature, these facts create an emergency within
the meaning of the Constitution of Maine and require the following legislation as
immediately necessary for the preservation of the public peace, health and safety; now,
therefore,'
Amend the bill by striking out everything after the enactmg clause and inserting the
following:
COMMITTEE AMENDMENT
COMMITTEE AMENDMENT " £^ to H.P. 205, L.D, 305
'See. 1. 36 MRSA §1483, sub-§12, as amended by PL 2025,c. 152, §2, is further
amended to read:
12. Certain Automobiles owned by certain veterans. Automobiles owned by
veterans who are granted free registration of those vehicles by the Secretary of State under
Title 29-A, section 523, subsection 1 or 2 or who are disabled by injury or disease incurred
or aggravated during active military service in the line of duty and are receiving any form
of pension or compensation from the United States Government for total, service-
connected disability. A maximum of 3 automobiles owned by a veteran are exempt from
the excise tax. In order for an automobile to qualify for an exemption from the excise tax
under this subsection, the name of the qualifying veteran must appear on the automobile's
certificate of title. If there are multiple owners of an automobile, at least one of the owners
whose name appears on the certificate of title must meet the requirements of this subsection
in order for the automobile to qualify for the exemption;
Sec. 2. 36 MRSA §1483, sub-§12-A is enacted to read:
12-A. Automobiles leased by certain veterans. Automobiles leased by veterans who
are disabled by injury or disease incurred or aggravated during active military service in
the line of duty and are receivine any form of pension or compensation from the United
States Government for total, service-cormected disability. A maximum of 3 automobiles
leased by a veteran are exempt from the excise tax. In order for an automobile to qualify
for an exemption from the excise tax under this subsection, the name of the aualifme
veteran must apnear onAe^aytQmpbile'sJease agreement. If there are multiple lessees of
an automobile, at least one of the lessees whose name appears on the automobile's lease
agreement must meet the requirements of this subsection in order for the automobile to
aualifv for the exemption,'
Amend the bill by adding before the summary the following:
'Emergency clause. In view of the emergency cited in the preamble, this legislation
takes effect July 1, 2026.'
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section
number to read consecutively.
SUMMARY
This amendment replaces the bill, which is a concept draft, and changes the title. It also
adds an emergency preamble and emergency clause and provides an effective date of July
1,2026.
The amendment exempts from excise tax automobiles leased by veterans who meet
certain eligibility requirements, The amendment provides that in order for an automobile
to qualify for the exemption, the name of an eligible veteran must appear on the
automobile's lease agreement. It also requires that if there are multiple lessees of an
8 automobile, at least one of the lessees whose name appears on the lease agreement must be
a veteran who is eligible for the exemption.
COMMITTEE AMENDMENT