Amend the bill by striking out all of section 1 (page 1, lines 2 to 5 in L.D.) and inserting the following:

summary

This amendment is the minority report. The amendment reallocates the provision of the bill that provides that compensation received as an employee of a political subdivision of an adjoining state performing service in Maine under an interlocal agreement is not considered Maine-source income, because the provision is an exclusion from Maine-source income and does not impact the minimum taxability threshold for nonresidents. It also provides that this exemption applies only when the service performed does not displace an employee currently performing the service who is a resident of this State or a qualified resident who could be hired to perform the service.