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Amend the bill in Part A by inserting after section 3 the following:
‘Sec. A-4. 20-A MRSA §12541, sub-§4-A, as repealed and replaced by PL 2013, c. 525, §3, is amended to read:
 
4-A. Financial aid package.   "Financial aid package" means financial aid obtained by a student after December 31, 2007 for attendance at an accredited Maine community college, college or university after December 31, 2007. For purposes of a qualified individual claiming an educational opportunity tax credit for tax years beginning on or after January 1, 2013, "financial aid package" may include financial aid obtained for up to 30 credit hours of course work at an accredited non-Maine community college, college or university earned prior to transfer to an accredited Maine community college, college or university, if the 30 credit hours were earned after December 31, 2007 and the transfer occurred after December 31, 2012. For purposes of an employer claiming an educational opportunity tax credit for tax years beginning on or after January 1, 2013, "financial aid package" may include financial aid obtained by a qualified employee after December 31, 2007 for attendance at an accredited non-Maine community college, college or university after December 31, 2007. The financial aid package may include private loans or less than the full amount of loans under federal programs, depending on the practices of the accredited Maine or non-Maine community college, college or university. Loans are includable in the financial aid package only if entered into prior to July 1, 2023.’
Amend the bill in Part A by striking out all of section 8.
Amend the bill in Part A by striking out all of sections 29 to 31 (page 9, lines 13 to 30 in L.D.) and inserting the following:
‘Sec. A-29. 36 MRSA §2551, sub-§10, as amended by PL 2013, c. 331, Pt. C, §12, is further amended to read:
 
10. Private nonmedical institution.   "Private nonmedical institution or personal home care" means a person licensed by the Department of Health and Human Services to provide private nonmedical institution or personal home care services to 4 or more MaineCare-eligible and other residents in single or multiple facilities under a written agreement with the Department of Health and Human Services. "Private nonmedical institution or personal home care" does not include a health insurance organization, hospital, nursing home or community health care center.
Sec. A-30. 36 MRSA §2551, sub-§11, as amended by PL 2013, c. 331, Pt. C, §13, is further amended to read:
 
11. Private nonmedical institution.   "Private nonmedical institution or personal home care services" means services, including food, shelter and treatment, that are provided by a private nonmedical institution or personal home care.
Sec. A-31. 36 MRSA §2552, sub-§1, ¶G, as amended by PL 2013, c. 331, Pt. C, §14, is further amended to read:
 
G. Private nonmedical institution or personal home care services;’
Amend the bill in Part A by inserting after section 32 the following:
‘Sec. A-33. 36 MRSA §2557, sub-§§9 and 10, as enacted by PL 2003, c. 673, Pt. V, §25 and affected by §29, are amended to read:
 
9. Child care facilities.   Sales to licensed, incorporated nonprofit nursery schools and day-care centerschild care facilities;
 
10. Certain church-affiliated residential homes.   Sales to anyan incorporated church-affiliated nonprofit organization that operates, under a charter granted by the Legislature, a residential home for adults;’
Amend the bill in Part A by inserting after section 39 the following:
‘Sec. A-40. 36 MRSA §5217-D, sub-§1, ¶B-1, as enacted by PL 2013, c. 525, §15, is amended to read:
 
B-1. "Financial aid package" means financial aid obtained by a student after December 31, 2007 for attendance at an accredited Maine community college, college or university after December 31, 2007. For purposes of a qualified individual claiming a credit under this section for tax years beginning on or after January 1, 2013, the financial aid package may include financial aid obtained for up to 30 credit hours of course work at an accredited non-Maine community college, college or university earned prior to transfer to an accredited Maine community college, college or university, if the 30 credit hours were earned after December 31, 2007 and the transfer occurred after December 31, 2012. For purposes of an employer claiming a credit under this section for tax years beginning on or after January 1, 2013, the financial aid package may include financial aid obtained by a qualified employee after December 31, 2007 for attendance at an accredited non-Maine community college, college or university after December 31, 2007. The financial aid package may include private loans or less than the full amount of loans under federal programs, depending on the practices of the accredited Maine or non-Maine community college, college or university. Loans are includable in the financial aid package only if entered into prior to July 1, 2023.’
Amend the bill in Part B in section 4 in paragraph K in the 2nd line (page 12, line 15 in L.D.) by inserting after the following: "paragraph" the following: 'K or'
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section number to read consecutively.
 
SUMMARY
This amendment adds provisions to the bill to delete certain date-limiting references in the definition of the term "financial aid package" under the income tax credit for educational opportunity laws to conform to ongoing practice in applying a credit-hours proration factor in the tax credit provisions.
The amendment removes a section of the bill that strikes a reference to the former circuitbreaker program because of the continuing relevance of the former program in the administration of the municipal property tax abatement laws.
The amendment removes from the bill proposed changes to the term "personal home care" under the service provider tax and instead strikes those words from the service provider tax laws as they do not describe any service that is not otherwise subject to the tax.
The amendment amends 2 service provider tax exemptions to make the same changes that the bill made for parallel sales tax exemptions for child care facilities and certain church-affiliated residential homes.
The amendment adds a cross-reference that was inadvertently omitted in language requiring the State Police to take or cause to be taken certain fingerprints.