An Act to Increase Use of State Tax Credits
Maine Legislature, Session 132, LD 1876
Committee Amendment CA_A_SA_A_S482 (Senate)

SENATEAMENDMENT" A 
toCOMMITTEEAMENDMENT"A"toH.P.1247, 
L.D, 1876, "An Act to Increase Use of State Tax Credits" 
Amend the amendment on page 4 by striking out all of the first 4 instrnctional 
l l 
paragraphs and section C-3 (page 4, lines 16 to 34 in amendment) and inserting the 
following: 
'Amend the bill by striking out all of Pait C and inserting the following: 
1PARTC 
Sec, C-1. Funding for free volunteer tax assistance, On or before June 30, 2027, 
the State Controller shall transfer $50,000 from the unappropriated surplus of the General 
Fund to the All Other line category in the University of Maine System, New Ventures 
Maine progt·.a111 1 Other Special Revenue Funds account to support a coal it ion of 
approximately 50 organizations providing free volunteer tax assistance and other financial 
education services to low-income individuals and families statewide, 
Sec. C"2, Report, No later than December I, 2027, the Chancellor of the Unive1·sity 
of Maine System, in maintaining the so-called New Ventures Maine program pursuant to 
the Maine Revised Statutes, Title 20-A, section I 0922, shall submit a report to the joint 
standing committee of the Legislature having jurisdiction over taxation matters that 
includes a description of how the coalition receiving the funds transferred pursuant to 
section 1 of this Patt is using those funds, how many individuals and families the coalition 
has served and how many individuals the coalition assisted i11 filing their taxes with those 
funds. 
Sec, C-3. Appropriations and allocations. The following appropriations and 
allocations are made. 
UNIVERSITY OF MAINE SYSTEM, BOARD OF TRUSTEES OF THE 
New Ventures Maine Z169 
Initiative: Allocates one-time funds to support a coalition of approximately 50 
organizations providing free volunteer tax assistance and other financial education services 
to low-income individuals and families statewide, 
OTHER SPECIAL REVENUE FUNDS 
2025-26 
Page I - l32LR2191(04) 
SENATE AMENDMENT 
ROS 
l 
IS 
SENATE AMENDMENT"A "to COMMITTEE AMENDMENT"A" to 1-1.P. 1247, L.D. 1876 (~· l\ iJ.\ 
All Other 
$0 
$50,000 
OTHER SPECIAL REVENUE FUNDS TOTAL 
$0 
$50,000 
t I 
Amend the amendment by relettering or renumbering any nonconsecutive Patt letter or 
section number to read consecutively. 
SUMMARY 
This amendment incorporates the changes made to Part C of the bill by Committee 
Amendment "A," except that it changes the date by which the State Controller is required 
to transfer funds for volunteer tax assistance from June 30, 2026 to June 30, 2027 and 
changes the amount to be transferred to $50,000. It changes the date by which the 
Chancellor of the University of Maine System must submit a repott from December l, 2026 
to December I, 2027. It also replaces the appropriations and allocations section. 
SPONSORED BY: --~-'(=-...:..TV_.,.__...,_o __ 
\r_t 
__ _ 
(Senator ROTUNDO, M.) 
COUNTY: Androscoggin 
FISCAL NOTE REQUIRED 
(See attached) 
SENA TE AMENDMENT 
Approved: 06/23/25 LRL 
LD 1876 
LR 2191(04) 
An Act to Change the Name and Duties of the Taxpayer Aclvocate to Increase the Use of State Tax 
Credits 
Fiscal Note for Senate Amendment •~11 to Committee Amendment "A" (~~ll td") 
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 
($150,000) 
($150,000) 
$150,000 
($150,000) 
$50,000 
$50,000 
($50,000) 
$50,000 
Projections 
FY 2027-28 
$0 
$0 
$0 
$0 
Projections 
FY 2028-29 
$0 
$0 
$0 
$0 
This amendment redi1ces one-time funding from $150,000 in fiscal year 2025-26 to $50,000 in fiscal year2026-27 and 
changes the date by which the State Controller must transfer funding from the unappropriated surplus of the General 
Fund to the University of Maine System, New Ventures Maine program, Other Special Revenue Funds account to 
June 30, 2027. The amendment includes a corresponding one-time Other Special Revenue Funds allocation in fiscal 
year 2026-27 to authorize the expenditure of the funds. 
LR2191(04)- Fiscal Note - Page 1 of l