Sec. C-14. Distribution of excess equity. Notwithstanding any other provision of law, the Department of Administrative and Financial Services shall calculate the amount of the excess equity to be returned to each participating fund and ancillary group contributing to the Retiree Health Insurance Fund after retaining a reasonable amount of working capital. The excess must be returned to the fund of origin by June 30, 2005.

Sec. C-15. State cost allocation program; recovery; Retirement Allowance Fund. Notwithstanding any other provision of law, the State Controller shall recover, through the state cost allocation program, $915,640 associated with prior years' payments by the General Fund to the Retirement Allowance Fund under the Maine Revised Statutes, Title 5, section 1517 by June 30, 2005.

Sec. C-16. State cost allocation program; recovery; homeland security grant programs. Notwithstanding any other provision of law, the State Controller shall recover, through the state cost allocation program, $28,000 in fiscal year 2003-04 and $142,000 in fiscal year 2004-05 associated with homeland security grant programs awarded to the Department of Defense, Veterans and Emergency Management.

Sec. C-17. Capital Construction, repairs, improvements - administrative; use of funds. Notwithstanding any other provision of law,the Department of Administrative and Financial Services, Bureau of General Services is authorized to use $111,856 of funds no longer required for the Thomaston State Prison demolition project for hazardous material abatement and removal and the demolition of the Caribou Armory.

PART D

Sec. D-1. 36 MRSA §4062, sub-§1-A, ķA, as enacted by PL 2003, c. 20, Pt. JJ, §1, is amended to read:

A. For the estates of decedents dying after December 31, 2002 and before January 1, 2005, "federal credit" means the maximum credit for state death taxes determined under the Code, Section 2011 as of December 31, 2002 exclusive of the reduction of the maximum credit contained in the Code,