An Act to Provide
Maine Legislature, Session 132, LD 1386
Committee Amendment CA_A_H742 (House)

FmST SPECIAL SESSION
COMMITTEE AMENDMENT " M" to H.P. 908, L,D, 1386, "An Act to Provide
Emergency One-time Relief from the Wild Blueberry Tax for Sellers in Maine and Partial
Relief for Processors and Shippers"
Amend the bill by striking out the title and substituting the followmg:
'An Act to Provide Emergency One-time Relief from the Wild Blueberry Tax for
Sellers in Maine'
Amend the bill by striking out all of the emergency preamble.
Amend the bill by striking out everything after the enacting clause and inserting the
following:
'See. 1. Temporary suspension of tax on sellers ofblueberries harvested in
2025. Notwithstanding the Maine Revised Statutes, Title 36, section 4303, for calendar
, year 2025 only, a processor or shipper responsible for reporting and paying the tax imposed
by Title 36, section 4303 may not charge or collect any portion of the tax levied under Title
36, section 4303 from a seller of wild blueberries harvested m calendar year 2025. A
processor or shipper remains responsible for payment of 1/2 of the tax imposed by Title
36, section 4303.
Sec. 2. Appropriations and allocations. The following appropriations and
allocations are made.
ADMINISTRATWE AND FINANCIAL SERVICES, DEPARTMENT OF
Revenue Services, Bureau of 0002
Initiative: Provides one-time funding for computer programming costs.
GENERAL FUND 2025-26 2026-27
All Other $4,240 $0
3233 GENERAL FUND TOTAL $4,240 $0
COMMITTEE AMENDMENT
COMMHTEE AMENDMENT " A" to H.P. 908, L.D. 1386
^os
Amend the bill by relettermg or renumbering any nonconsecutive Part letter or section
number to read consecutively.
SUMMARY
This amendment removes the emergency preamble and emergency clause and expands
the temporary suspension of the tax to include all blueberries, regardless of where they
were harvested.
The amendment also includes an appropriations and allocations section.
FISCAL NOTE REQUIRED
(See attached)
COMMITTEE AMENDMENT
Approved: 06/10/25 i-Kt-
LD 1386 LR 1360(02),
An Act to Provide Emergency One-time Relief from the Wild Blueberry Tax for Sellers in Main& and
Partial Relief for Processors and Shippers
Fiscal Note for Bill as Amended by Committee Amendment ^"( H"
Committee: Taxation
Fiscal Note Required: Yes
Fiscal Note
Projections Projections
FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
Net Cost (Savings)
General Fund , $744,240 $0 $0 $0
Appropriations/Allocations
General Fund $4,240 $0 $0 $0
Revenue
General Fund ($740,000) $0 $0 $0
Fiscal Detail and Notes
This bill would result in a revenue decrease to the General Fund of $740,000 in fiscal year 2025-26 by exempting all
sellers of wild blueben-ies subject to the bluebeny tax under Title 36, section 4303, from the imposition of the
bluebeny tax for calendar year 2025. The bill clarifies that processors and shippers would remain responsible for their
portion of the bluebeny tax.
Additionally, the bill includes a one-time General Fund appropriation of $4,240 in fiscal year 2025-26 to the Bureau
of Revenue Services within the Department of Administrative and Financial Services to fund computer programming
costs associated with the provisions of this bill.
LR1360(02) - Fiscal Note - Page 1 of 1