Resolve, to Direct State Agencies to Implement the Social Security
Maine Legislature, Session 132, LD 1791
Committee: Labor
Sponsors: FREDETTE

Legislative Document
No. 1791
H.P. 1202
House of Representatives, April 24, 2025
Resolve, to Direct State Agencies to Implement the Social Security 
Fairness Act
(EMERGENCY)
Reference to the Committee on Labor suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative FREDETTE of Newport.
Emergency preamble.  Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, the windfall elimination provision and the government pension offset of the 
federal Social Security Act reduce social security benefits for certain public employees in 
the State, including teachers, police officers and firefighters; and
Whereas, the implementation of the federal Social Security Fairness Act of 2023 
requires updates to state-level rules, policies and laws to align with changes to federal law 
to ensure individuals in the State whose benefits are affected by the windfall elimination 
provision and the government pension offset receive the benefits to which they are entitled; 
and
Whereas, this resolve needs to take effect before the expiration of the 90-day period 
because the Maine Public Employees Retirement System, the Department of 
Administrative and Financial Services, Bureau of Revenue Services and other affected 
departments need to take immediate actions to update to their rules, policies and laws to 
align with changes to federal law to ensure that individuals in the State receive the social 
security benefits to which they are entitled; 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, be it
Sec. 1.  Maine Public Employees Retirement System directed to act. 
Resolved:  That the Maine Public Employees Retirement System, referred to in this 
resolve as "the state agency," shall:
1. Conduct a comprehensive review of its policies, procedures and rules to identify 
changes necessary to align with the federal Social Security Fairness Act of 2023, referred 
to in this resolve as the "Social Security Fairness Act"; 
2. Develop and propose any statutory changes required for the implementation of the 
Social Security Fairness Act; 
3. Adopt emergency rules, as authorized under the Maine Revised Statutes, Title 5, 
section 8054, to expedite compliance with the Social Security Fairness Act; 
4. Provide a detailed implementation plan to the joint standing committees of the 
Legislature having jurisdiction over labor and housing matters no later than 6 months 
following the effective date of this section; and 
5. Ensure affected retirees and public employees are informed of their rights and 
benefits under the Social Security Fairness Act.
Sec. 2.  Bureau of Revenue Services directed to act. Resolved:  That the 
Department of Administrative and Financial Services, Bureau of Revenue Services shall: 
1. Review and amend its rules and procedures, as necessary, to implement the Social 
Security Fairness Act; 
2. Collaborate with the state agency to ensure coordination of benefits and address tax 
implications; 
3. Submit any proposed statutory changes required for the implementation of the Social 
Security Fairness Act to the joint standing committee of the Legislature having jurisdiction 
over taxation matters; and 
4. Adopt emergency rules, as authorized under the Maine Revised Statutes, Title 5, 
section 8054, to expedite compliance with the Social Security Fairness Act.
Sec. 3.  Office of the Governor; coordination among state departments. 
Resolved:  That the Office of the Governor shall: 
1. Designate a lead department to oversee and coordinate implementation of the Social 
Security Fairness Act across all affected state departments; 
2. Establish a working group comprising representatives from the state agency, the 
Department of Administrative and Financial Services, Bureau of Revenue Services and 
other relevant departments to facilitate collaboration and address implementation 
challenges; and 
3. Provide periodic updates to the Legislature on the status of implementation efforts.
Sec. 4.  Reporting requirements. Resolved:  That the state agency, the 
Department of Administrative and Financial Services, Bureau of Revenue Services and any 
other affected department shall: 
1. Submit an initial report to the Joint Standing Committee on Labor, the Joint Standing 
Committee on Housing and Economic Development and the Joint Standing Committee on 
Taxation by January 1, 2026 outlining preliminary findings and proposed actions; 
2. Provide reports subsequent to the report under subsection 1 every 6 months until full 
implementation of the Social Security Fairness Act is achieved; and 
3. Include in the reports under subsections 1 and 2 recommendations for any additional 
legislative actions needed to support implementation of the Social Security Fairness Act.
Emergency clause.  In view of the emergency cited in the preamble, this legislation 
takes effect when approved.
SUMMARY
This resolve directs the Maine Public Employees Retirement System, the Department 
of Administrative and Financial Services, Bureau of Revenue Services and other affected 
departments to implement the federal Social Security Fairness Act of 2023. The resolve 
requires the Maine Public Employees Retirement System and Bureau of Revenue Services 
to conduct an internal review of rules and policies to identify necessary changes, adopt 
emergency rules and provide a plan to implement the federal Social Security Fairness Act 
of 2023. 
The resolve directs the Office of the Governor to designate a lead department to oversee 
and coordinate the implementation of the federal Social Security Fairness Act of 2023 
across all affected state departments and establish a working group to facilitate 
collaboration among departments and address implementation challenges. The resolve also 
includes reporting requirements.