131st MAINE LEGISLATURE
		LD 287		LR 235(04)
	An Act to Support Parents by Providing a Sales Tax Exemption for Diapers
	Fiscal Note for House Amendment " " to Committee Amendment "A"
	Sponsor: Rep. Quint of Hodgdon
	Fiscal Note Required: Yes
Fiscal Note
			FY 2023-24	FY 2024-25	Projections  FY 2025-26	Projections  FY 2026-27
Net Cost (Savings)
	General Fund		$387,600	$966,150	$1,015,550	$1,073,500
Revenue
	General Fund		($387,600)	($966,150)	($1,015,550)	($1,073,500)
	Other Special Revenue Funds		($20,400)	($50,850)	($53,450)	($56,500)
Fiscal Detail and Notes
	This amendment adds a sales tax exemption for diapers for adults to the sales tax exemption for diapers for children that is included in the bill. It will reduce General Fund revenue by an additional $387,600 in fiscal year 2023-24 and $966,150 in fiscal year 2024-25. It will also reduce Local Government Fund revenue by an additional $20,400 in fiscal year 2023-24 and $53,450 in fiscal year 2024-25. As amended, the bill will reduce General Fund revenue by $1,176,100 in fiscal year 2023-24 and $2,943,100 in fiscal year 2024-25. It will also reduce Local Government Fund revenue by $61,900 in fiscal year 2023-24 and $154,900 in fiscal year 2024-25.