In the case of property expensed pursuant to Section 179 of the Code, the term "recovery period" means the recovery period that would have been applicable to the property had Section 179 not been applied.; and

Sec. B-6. 36 MRSA §5200-A, sub-§2, ¶P is enacted to read:

P.__The amount given by the taxpayer in the taxable year to a video programming distributor, as defined in 47 Code of Federal Regulations, 79.1 (2002), to sponsor closed captioning, open captioning or other methods of visual presentation of audio information for persons who are deaf or hard-of-hearing.

PART C

Sec. C-1. 35-A MRSA §7101, sub-§5 is enacted to read:

5. Homeland security and emergency alerts. The Legislature further finds that__seamless, integrated, robust and redundant means of communication, including, but not limited to, voice and alphanumeric pagers, landline telephones, wireless telephones, text radio and wireless e-mail, create a robust communication system that enables rapid contact with first responders, ensures emergency alert notification to all affected persons in the State, including at-risk populations such as the hearing or visually impaired, and enhances homeland security.__It is the policy of the State to encourage the deployment of the infrastructure necessary to support such a communications system.

SUMMARY

This bill includes the legislative recommendations of the Study Group to Examine an Emergency Alert Notification System for Deaf and Hard-of-hearing Individuals.

Part A amends the law relating to the Telecommunications Equipment Fund administered by the Department of Labor, Bureau of Rehabilitation Services, Division of Deafness. Part A expands the use of the fund to include equipment used to provide or facilitate notice of emergencies to deaf and