132nd MAINE LEGISLATURE
		LD 1107		LR 1791(02)
	Act to Create a Working Group to Support Tax Expenditure Evaluation Efforts
	Fiscal Note for Bill as Amended by Committee Amendment " "
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
Legislative Cost/Study
Legislative Cost/Study
	The general operating expenses of this study are projected to be $4,200  in fiscal year 2025-26 and $2,350 in fiscal year 2026-27. The Legislature’s proposed budget for the 2026-2027 biennium includes $22,196 in each of fiscal years 2025-26 and 2026-27 for the costs of legislative studies, as well as $8,265 in projected balances from fiscal year 2024-25 and $33,073 of balances carried over from prior years for this purpose. Whether these amounts are sufficient to fund all studies will depend on the number of studies authorized by the Legislative Council and the Legislature. The additional costs of providing staffing assistance to the study during the interim can be absorbed utilizing existing budgeted staff resources. The Office of Program Evaluation and Government Accountability (OPEGA) responsibilities outlined in this bill are already reflected in the statutorily assigned work of OPEGA in reviewing tax expenditures and are assumed to be absorbed within existing staff and budget resources.
Fiscal Detail and Notes
	Any additional costs to the other agencies affected by the provisions of this bill are expected to be minor and are assumed to be absorbed within existing budgeted resources.