Part II delays the allowance for the above-the-line deduction for education expenses under the income tax laws.

PART JJ

Part JJ delays recognition of federal estate tax changes.

PART KK

Part KK does the following.

1. It authorizes the Commissioner of Transportation to transfer amounts to achieve the departmentwide savings identified in Part B, section 1 by financial order upon recommendation by the State Budget Officer and approval of the Governor. These transfers are considered adjustments to allocations in fiscal year 2003-04 and fiscal year 2004-05.

2. It transfers $8,000,000 from the unallocated surplus of the Highway Fund to the unappropriated surplus of the General Fund as reimbursement for funds provided for highway improvement projects.

PART LL

Part LL does the following.

1. It authorizes the Commissioner of Administrative and Financial Services to offer special voluntary employee incentive programs.

2. It authorizes the State to continue the payment of health and dental insurance benefits for participants in the voluntary incentive program.

3. It authorizes the continuation of group life insurance based upon the scheduled hours of the employees prior to the participation in the voluntary employee incentive programs.

4. It specifies that General Fund savings as a result of the voluntary employee incentive program will not be used to fund other state programs but must be used to offset the deappropriation in Part B, section 1.

PART MM

Part MM transfers $150,000 in Maine Learning Technology Endowment Account investment earnings as miscellaneous income to the General Fund.

PART NN

Part NN authorizes the Legislature to adjust the Retirement Unfunded Liability amortization schedule.

PART OO

Part OO establishes the Higher Education Cost Savings Incentive Program and the K-12 Education Cost Savings Incentive Program.

PART PP

Part PP authorizes the Maine Governmental Facilities Authority to issue additional securities totaling $7,485,000 for capital repairs and improvements at various state facilities.

PART QQ

Part QQ authorizes the Commissioner of Administrative and Financial Services to issue one or more additional instant lottery ticket games.

PART RR

Part RR does the following.

1. It repeals provisions of the law relating to the Maine Science and Technology Foundation and transfers the functions to the Department of Economic and Community Development.

2. It transfers the functions of the Energy Conservation Division of the Department of Economic and Community Development to the Public Utilities Commission.

PART SS

Part SS amends current law to facilitate the closure of the remaining 13 state liquor stores.

PART TT

Part TT amends the current provisions and outlines the requirements for the sale or lease of the wholesale liquor business.