Sec. C-1. 5 MRSA §285, sub-§7, as amended by PL 1995, c. 368, Pt. G, §2, is further amended to read:
7. Payment by State. Except as otherwise provided in this subsection, the State, through the commission, shall pay 100% of only the employee's share of this health plan the individual premium for the standard plan identified and offered by the commission and available to the employee as authorized by the commission, except for Legislators, for whom the State shall pay 50% of the health plan premium for dependent coverage. For any person appointed to a position after November 1, 1981, who is employed less than full time, the State shall pay a share of the employee's share reduced pro rata to reflect the reduced number of work hours.
For persons who were first employed before July 1, 1991, the State shall pay 100% of only the retiree's share of the premiums for this health plan the standard plan identified and offered by the commission and available to the retiree, as authorized by the commission for persons who were previously eligible for this health plan pursuant to subsection 1, paragraph A and who have subsequently become eligible pursuant to subsection 1, paragraph G.
For persons who were first employed by the State after July 1, 1991, the State shall pay a pro rata share portion of only the retiree's share of the premiums, as described in this section, for this health plan for the standard plan identified and offered by the commission and available to the retiree, as authorized by the commission for persons who were previously eligible for this health plan pursuant to subsection 1, paragraph A and who have subsequently become eligible pursuant to subsection 1, paragraph G based on the total number of years of participation in the group health plan prior to retirement as follows:
Sec. C-2. 5 MRSA §1507, as corrected by RR 1995, c. 2, §4, is amended by adding at the end a new paragraph to read:
At the close of each fiscal year, there must be transferred from the General Fund an amount as may be available from time to time until the maximum of $350,000 is achieved to be used for the purposes specified in subsections 1 to 6.
Sec. C-3. 8 MRSA §382, as amended by PL 1993, c. 6, Pt. B, §2, is further amended by adding at the end a new paragraph to read:
Unclaimed prize money for a game for which there is no drawing must be retained by the director for a reasonable period of time and may be transferred to the General Fund if the director determines that adequate funds have been retained to pay anticipated delayed claims.
Sec. C-4. 36 MRSA §578, sub-§1, as amended by PL 1993, c. 452, §4, is further amended by amending the first blocked ¶ to read:
The State Tax Assessor shall pay any municipal claim found to be in satisfactory form within 90 days after receipt of the claim. If the sum of all approved claims exceeds funds appropriated for reimbursement under this subchapter, payments must be prorated so that each eligible municipality receives the same percentage of its approved reimbursement.
Sec. C-5. 36 MRSA §2526, sub-§4, as amended by PL 1995, c. 656, Pt. A, §15, is further amended to read:
4. Limitation; carry-over. The amount of the credit that may be used by a taxpayer for a taxable year may not exceed 50% of the amount of tax otherwise due under this Part for that year. A credit may not be used to reduce taxes in any tax year starting before January 1, 1993. Any unused credit may be carried over to the following year or years but must be used by the tax year ending not later than June 30, 1998 December 31, 2004.
Sec. C-6. 36 MRSA §2723-A, sub-§5-A, as amended by PL 1993, c. 410, Pt. KK, §1, is further amended to read:
5-A. Computing tax. This amount must be multiplied by 50% in 1992, 1993, 1994 and 1995, 45% in 1996, 40% in 1997, 35% in 1998, 30% in 1999 and 25% in 2000 40% and the sum must then be divided by the total number of adjusted acres of commercial forest land, rounded to the nearest 1/10 of a cent and multiplied by the number of adjusted acres of commercial forest land owned by each taxpayer to determine the amount of tax for which each owner of commercial forest land is liable.
Sec. C-7. 36 MRSA §4641-B, next to the last ¶, as amended by PL 1989, c. 104, Pt. C, §§8 and 10, is further amended to read:
The State Tax Assessor shall pay all net receipts to the Treasurer of State, who shall credit 1/2 3/4 of the revenue to the General Fund and who shall monthly pay the remaining 1/2 1/4 to the Maine State Housing Authority, which shall deposit the funds in the Housing Opportunities for Maine Fund created in Title 30-A, section 4853.
Sec. C-8. 36 MRSA §5102, sub-§6-A, as enacted by PL 1987, c. 841, §1, is repealed.
Sec. C-9. 36 MRSA §5102, sub-§8, as amended by PL 1995, c. 281, §25 and affected by §43, is further amended to read:
8. Maine net income. "Maine net income" means, for any taxable year for any corporate taxpayer, the taxable income of that taxpayer for that taxable year under the laws of the United States as modified by section 5200-A and apportionable to this State under chapter 821. To the extent that it derives from a unitary business carried on by 2 or more members of an affiliated group, the Maine net income of a corporation is determined by apportioning that part of the federal taxable income of the entire group that derives from the unitary business, except income of an 80-20 corporation. If a taxable corporation is an S corporation, "Maine net income" means the amount taxable at the federal level pursuant to the Code, Sections 1374 and 1375.
Sec. C-10. 36 MRSA §5111-B, as enacted by PL 1995, c. 368, Pt. VV, §1, is repealed.
Sec. C-11. 36 MRSA §5219-E, sub-§1, ¶B, as amended by PL 1995, c. 368, Pt. FFF, §1 and affected by §3, is further amended to read:
B. "Investment credit base" means the total original basis, without adjustment, for federal income tax purposes, of the taxpayer of all machinery and equipment placed in service for the first time in this State by the taxpayer or other person during any of the prior 5 taxable years, except in taxable years ending in 1995, the prior 6 taxable years, excluding the basis of machinery and equipment placed in service in this State prior to January 1, 1989 and after April 1, 1996. In the case of a combined report, the term investment credit base means the sum of the investment credit bases for all corporations included in the report.
If the taxpayer is reimbursed pursuant to chapter 915 for 100% of the property taxes assessed during the taxable year against all of the machinery and equipment that constitutes eligible property as defined in section 6651, subsection 1, that machinery and equipment may not be included in the investment credit base for that taxable year. The term "taxable year" means the taxable year for income tax purposes of the taxpayer.
Sec. C-12. 36 MRSA §5244, as amended by PL 1987, c. 841, §14, is further amended to read:
The combined report required by section 5220, subsection 5, shall must include, both in the aggregate and by corporation, a list of the federal taxable income, the modifications provided by section 5200-A, the property, payroll and sales in Maine and everywhere as defined in chapter 821 and the Maine net income of the unitary business. Neither the income nor the property, payroll and sales of a corporation which that is not required to file a federal income tax return or of an 80-20 corporation may be included in the combined report.
Sec. C-13. 36 MRSA §6651, sub-§1, as enacted by PL 1995, c. 368, Pt. FFF, §2, is amended to read:
1. Eligible property. "Eligible property" means qualified business property first placed in service in the State, or constituting construction in progress commenced in the State, after April 1, 1995. "Eligible property" includes, without limitation, repair parts, replacement parts, additions, accessions and accessories to other qualified business property placed in service on or before April 1, 1995 if the part, addition, accession or accessory is first placed in service, or constitutes construction in progress, in the State after April 1, 1995. "Eligible property" also includes inventory parts. After reimbursement has been made for "eligible property" for 12 years, that property is no longer "eligible property" under this chapter. "Eligible property" is subject to reimbursement pursuant to this chapter for up to 12 years, but the 12 years must be reduced by one year for each year during which a taxpayer included the same property in its investment credit base under section 5219-E and claimed the credit provided by that section on its income tax return.
Sec. C-14. 36 MRSA §6652, as amended by PL 1995, c. 639, §34 and affected by §35, is further amended to read:
§6652. Reimbursement allowed; limitation
1. Generally. Subject to the provisions of subsection 2 subsections 1-A and 1-B and of sections 6653 and 6654, a person against whom taxes have been assessed pursuant to Part 2, except for chapters 111 and 112, with respect to eligible property and who has paid those taxes is entitled to reimbursement of those taxes from the State.
1-A. Certain persons excluded. Notwithstanding any other provision of law, the following persons are not eligible for reimbursement pursuant to this chapter:
A. A public utility as defined by Title 35-A, section 102;
B. A person that provides radio paging services as defined by Title 35-A, section 102;
C. A person that provides mobile telecommunications services as defined by Title 35-A, section 102;
D. A cable television company as defined by Title 30-A, section 2001;
E. A person that provides satellite-based direct television broadcast services; and
F. A person that provides multichannel, multipoint television distribution services.
This subsection applies retroactively to property tax years beginning after April 1, 1995.
1-B. Certain property excluded. Notwithstanding any other provision of law, reimbursement pursuant to this chapter may not be made with respect to the following property:
A. Office furniture, including without limitation tables, chairs, desks, bookcases, filing cabinets and modular office partitions; and
B. Lamps and lighting fixtures.
This subsection applies to property tax years beginning after April 1, 1996. Property affected by this subsection that was eligible for reimbursement pursuant to chapter 915 of property taxes paid for the 1996 property tax year is grandfathered into the program and continues to be eligible for reimbursements for up to 12 years, unless it subsequently becomes ineligible.
2. Limitation. Reimbursement may not be made by the State Tax Assessor pursuant to this chapter with respect to the payment of taxes assessed against property that is entitled to exemption pursuant to section 656, subsection 1, paragraph E or any other provision of law except that reimbursement must be made with respect to the payment of taxes assessed against property that has not been certified for exemption pursuant to section 656, subsection 1, paragraph E but that is entitled to exemption pursuant to that provision if that property has been placed in service after the December 1st immediately preceding April 1st of the tax year for which reimbursement is sought but prior to April 1st of the property tax year for which reimbursement is sought. The claimant may seek reconsideration, pursuant to section 151, of the State Tax Assessor's assessor's denial of reimbursement under this subsection. If the State Tax Assessor assessor denies a reimbursement claim on the ground that the property in question is entitled to exemption under section 656, subsection 1, paragraph E and the claimant seeks reconsideration of the denial, the State Tax Assessor assessor shall, at the claimant's request, allow the claimant up to one year to obtain a statement from the Commissioner of Environmental Protection that the property at issue is not exempt. If the claimant timely produces such a statement or otherwise demonstrates that the property is not exempt, the State Tax Assessor assessor shall allow the reimbursement.
Sec. C-15. 38 MRSA §2201, 3rd ¶, as amended by PL 1995, c. 656, Pt. A, §63, is further amended to read:
Funds related to administration may be expended only in accordance with allocations approved by the Legislature for administrative expenses directly related to the office's and the department's programs, including actions by the department necessary to abate imminent threats to public health, safety and welfare posed by the illegal disposal of solid waste. Funds related to operations may be expended only in accordance with allocations approved by the Legislature and solely for the development and operation of publicly owned facilities owned or approved by the office and for the repayment of any obligations of the office incurred under article 3. These allocations must be based on estimates of the actual costs necessary for the office and the department to administer their programs, to provide financial assistance to regional associations and to provide other financial assistance necessary to accomplish the purposes of this chapter. Beginning in the fiscal year ending on June 30, 1991 and thereafter, the fund must annually transfer to the General Fund an amount necessary to reimburse the costs of the Bureau of Taxation incurred in the administration of Title 36, section 5219-D and Title 36, chapter 719 and an amount equal to the General Fund revenues lost as the result of Title 36, sections 2526 and 5219-D. Allowable expenditures include "Personal Services," "All Other" and "Capital Expenditures" associated with all office activities other than those included in the operations account.
Sec. C-16. Application. Those sections of this Part that repeal the Maine Revised Statutes, Title 36, section 5102, subsection 6-A and amends Title 36, section 5102, subsection 8 and Title 36, section 5244 are effective for tax years beginning on or after January 1, 1997.
Sec. C-17. Application. That section of this Part that amends the Maine Revised Statutes, Title 36, section 6651, subsection 1 applies to property tax years beginning after April 1, 1996. Property affected by that section of this Part that amends Title 36, section 6651, subsection 1 that was eligible for reimbursement pursuant to Title 36, chapter 915 of property taxes paid for the 1996 property tax year is grandfathered into the program and continues to be eligible for reimbursements for up to 12 years, unless it subsequently becomes ineligible.
Sec. C-18. Application date. That section of this Part that amends the Maine Revised Statutes, Title 36, section 578, subsection 1 applies to claims based on property tax years beginning on or after April 1, 1998.
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