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Amend the bill by striking out everything after the title and before the summary and inserting 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,  a supplemental budget bill enacted during the 125th Legislature redefined the calculation of the state share percentage of the total cost of funding public education from kindergarten to grade 12 as required by the Essential Programs and Services Funding Act to include the state contributions to teacher retirement, retired teachers' health insurance and retired teachers' life insurance; and
Whereas,  it is necessary to clarify that the state contributions to teacher retirement should reflect only the state contributions to the normal cost of teacher retirement and not the state contributions to fund the cost of the unfunded actuarial liability for retired teachers before June 30, 2013; 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 enacted by the People of the State of Maine as follows:
Sec. 1. 20-A MRSA §15671, sub-§7, ¶C, as amended by PL 2013, c. 1, Pt. C, §2, is further amended to read:
 
C. Beginning in fiscal year 2011-12, the The annual targets for the state share percentage of the total cost of funding public education from kindergarten to grade 12 including the cost of the components of essential programs and services plus the state contributions that are applicable to the normal cost of teacher retirement, retired teachers' health insurance and retired teachers' life insurance are as follows.
 
(1) For fiscal year 2011-12, the target is 49.47%.
 
(2) For fiscal year 2012-13, the target is 49.35%.
 
(3) For fiscal year 2013-14 and succeeding years, the target is 55%.
Sec. 2. Appropriations and allocations. The following appropriations and allocations are made.
 
EDUCATION, DEPARTMENT OF
 
General Purpose Aid for Local Schools 0308
 
Initiative: Provides for the additional funds necessary to achieve the statutory commitment for the State to fund 55% of the total cost of funding public education from kindergarten to grade 12 pursuant to the Maine Revised Statutes, Title 20-A, §15671, subsection 7, paragraph C beginning in fiscal year 2013-14.

GENERAL FUND	2013-14	2014-15	
All Other	$141,300,000	$139,000,000	
			
GENERAL FUND TOTAL	$141,300,000	$139,000,000	
 
Emergency clause. In view of the emergency cited in the preamble, this legislation takes effect when approved.’
 
SUMMARY
This amendment, which is the minority report of the Joint Standing Committee on Education and Cultural Affairs, adds an emergency preamble and clause to the bill and removes the provision in the bill that would have provided that the state contributions to teacher retirement, retired teachers' health insurance and retired teachers' life insurance may not be included in the calculation of the state share percentage of the total cost of funding public education from kindergarten to grade 12 as required by the Essential Programs and Services Funding Act. The amendment clarifies that the state contributions to teacher retirement reflect the state contributions to the employer retirement costs that are applicable to the normal cost of teacher retirement. The amendment also provides that the state share percentage target for fiscal year 2013-14 and succeeding years is 55%.
This amendment adds an appropriations and allocations section.
FISCAL NOTE REQUIRED
(See attached)