‘Sec. B-7. Contingent effective date. The provisions of this Part amending the Maine Revised Statutes, Title 5, section 13090-L and Title 36, sections 191, 6901 and 6902, subsection 1, repealing Title 36, section 5219-Y and enacting Title 36, section 6902, subsection 1-A take effect January 1, 2018 and apply to tax years beginning on or after January 1, 2018 if the Department of Administrative and Financial Services, Maine Revenue Services and the Office of Fiscal and Program Review jointly report to the Joint Standing Committee on Taxation by December 15, 2017 that the result of the dynamic fiscal analysis pilot project conducted pursuant to Part A is a positive fiscal impact on state revenue. Maine Revenue Services and the Office of Fiscal and Program Review shall provide a copy of their joint report and certify to the Secretary of State and the Office of the Revisor of Statutes by December 31, 2017 the determination as to the positive or negative fiscal impact on state revenue of the pilot project conducted pursuant to Part A.’