3.__Applicability of this section.__The tax imposed under this section is imposed on premiums following the same credits and deductions as allowed for the tax imposed in section 2513.__For purposes of collection and enforcement, this tax is considered a part of the tax collected under section 2513.

Sec. A-3. Report. The Department of Administrative and Financial Services, Bureau of Insurance shall submit a report to the Second Regular Session of the 122nd Legislature setting forth various methods of collecting equitable amounts of contributions toward the cost of retiree health insurance from businesses that do not purchase the types of insurance contracts listed under the Maine Revised Statutes, Title 36, section 2513-C, subsection 1. The bureau shall submit the report not later than December 1, 2005. The report must include a description of examples of noninsured entities assessed for certain costs on a basis other than insurance premiums: for example, under the workers' compensation law.

PART B

Sec. B-1. 5 MRSA §17656, sub-§1, ¶D is enacted to read:

D.__If the plan from which the member is transferring and the plan to which the member is transferring are both plans described in Title 5, section 286-M, subsection 1, paragraph B, the member may elect to make the contribution necessary to include all or part of the member's creditable service and earnable compensation from the prior plan in the new plan.__ The retirement system shall establish procedures for determining the contribution necessary for such a member to carry forward all or part of the creditable service and earnable compensation from a prior plan or plans.

Sec. B-2. 5 MRSA §18253, sub-§1, ¶E is enacted to read:

E. If the plan from which the member is transferring and the plan to which the member is transferring are both plans described in Title 5, section 286-M, subsection 1, paragraph B, the member may elect to make the contribution necessary to include all or part of the member's creditable service and earnable compensation from the prior plan in the new plan.__The retirement system shall establish procedures for determining the contribution necessary for such a member to carry forward all or part of the creditable service and earnable compensation from a prior plan or plans.