| Be it enacted by the People of the State of Maine as follows: |
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| | Sec. 1. 36 MRSA §5122, sub-§1, ¶G, as amended by PL 1997, c. 557, Pt. | B, §4 and affected by Pt. G, §1, is repealed. |
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| | Currently, pick-up contributions paid by an employer to the | Maine State Retirement System for an employee are exempt from | federal income tax but subject to Maine income tax. |
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| | This bill repeals the provision of the Maine income tax law | requiring the pick-up contribution to be included as taxable | income, thus bringing Maine law into conformity with federal law. |
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