125th MAINE LEGISLATURE
		LD 1440		LR 2063(02)
	An Act To Amend the Nonresident Income Tax Filing Requirements
	Fiscal Note for Bill as Amended by Committee Amendment "   "
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
			FY 2011-12	FY 2012-13	Projections  FY 2013-14	Projections  FY 2014-15
Net Cost (Savings)
	General Fund		$3,041,289	$2,541,672	$2,721,222	$2,862,772
Appropriations/Allocations
	General Fund		$98,189	$163,822	$163,822	$163,822
Revenue
	General Fund		($2,943,100)	($2,377,850)	($2,557,400)	($2,698,950)
	Other Special Revenue Funds		($154,900)	($125,150)	($134,600)	($142,050)
Fiscal Detail and Notes
	Providing new minimum income taxability thresholds for nonresidents and excluding up to 24 days of personal services related to certain training, management functions, equipment upgrades and new investment from taxation will reduce General Fund revenues and reduce revenue sharing starting in fiscal year 2011-12.  The bill includes General Fund appropriations to Maine Revenue Services of $98,189 beginning in fiscal year 2011-12 and $163,822 in fiscal year 2012-13 for one Tax Examiner, one Revenue Agent and related administrative support to conduct desk audits, field audits and to ensure compliance by nonresident taxpayers.