PART II

Sec. II-1. Transfer from unappropriated surplus. Notwithstanding any other provision of law, the State Controller shall transfer $1,000,000 from the unappropriated surplus of the General Fund to the Fund for the Efficient Delivery of Educational Services, Other Special Revenue Funds account within the Department of Education in fiscal year 2006-07.

PART JJ

Sec. JJ-1. Position eliminations. Notwithstanding any other provision of law, the State Budget Officer is authorized to eliminate 254 positions from the General Fund and other funds, representing a reduction in position count of 200.071, as a result of the review of vacant positions statewide. The State Budget Officer shall eliminate the position counts by financial order upon approval of the Governor by June 30, 2007.

PART KK

Sec. KK-1. 36 MRSA §5122, sub-§2, śM, as amended by PL 2005, c. 218, §53, is further amended to read:

M. For each individual who is a primary recipient of pension benefits under an employee retirement plan, the amount of military retirement benefits under a military retirement plan for military personnel retiring during any tax year beginning on or after January 1, 2006 to the extent included in federal adjusted gross income plus an amount that is the lesser of:

(1) Six thousand dollars reduced by the total amount of the individual's social security benefits and railroad retirement benefits paid by the United States, but not less than $0. The reduction does not apply to benefits paid under a military retirement plan; or