Resolve, to Direct State Agencies to Implement the Social Security Fairness Act

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132nd MAINE LEGISLATURE
FIRST SPECIAL SESSION-2025
Legislative Document No. 1791
H.P. 1202 House of Representatives, April 24, 2025
Resolve, to Direct State Agencies to Implement the Social Security
Fairness Act
(EMERGENCY)
Reference to the Committee on Labor suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative FREDETTE of Newport.

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1Emergency preamble. Whereas, acts and resolves of the Legislature do not
2 become effective until 90 days after adjournment unless enacted as emergencies; and
3Whereas, the windfall elimination provision and the government pension offset of the
4 federal Social Security Act reduce social security benefits for certain public employees in
5 the State, including teachers, police officers and firefighters; and
6Whereas, the implementation of the federal Social Security Fairness Act of 2023
7 requires updates to state-level rules, policies and laws to align with changes to federal law
8 to ensure individuals in the State whose benefits are affected by the windfall elimination
9 provision and the government pension offset receive the benefits to which they are entitled;
10 and
11Whereas, this resolve needs to take effect before the expiration of the 90-day period
12 because the Maine Public Employees Retirement System, the Department of
13 Administrative and Financial Services, Bureau of Revenue Services and other affected
14 departments need to take immediate actions to update to their rules, policies and laws to
15 align with changes to federal law to ensure that individuals in the State receive the social
16 security benefits to which they are entitled; and
17Whereas, in the judgment of the Legislature, these facts create an emergency within
18 the meaning of the Constitution of Maine and require the following legislation as
19 immediately necessary for the preservation of the public peace, health and safety; now,
20 therefore, be it
21Sec. 1. Maine Public Employees Retirement System directed to act.
22Resolved: That the Maine Public Employees Retirement System, referred to in this
23 resolve as "the state agency," shall:
24 1. Conduct a comprehensive review of its policies, procedures and rules to identify
25 changes necessary to align with the federal Social Security Fairness Act of 2023, referred
26 to in this resolve as the "Social Security Fairness Act";
27 2. Develop and propose any statutory changes required for the implementation of the
28 Social Security Fairness Act;
29 3. Adopt emergency rules, as authorized under the Maine Revised Statutes, Title 5,
30 section 8054, to expedite compliance with the Social Security Fairness Act;
31 4. Provide a detailed implementation plan to the joint standing committees of the
32 Legislature having jurisdiction over labor and housing matters no later than 6 months
33 following the effective date of this section; and
34 5. Ensure affected retirees and public employees are informed of their rights and
35 benefits under the Social Security Fairness Act.
36Sec. 2. Bureau of Revenue Services directed to act. Resolved: That the
37 Department of Administrative and Financial Services, Bureau of Revenue Services shall:
38 1. Review and amend its rules and procedures, as necessary, to implement the Social
39 Security Fairness Act;
40 2. Collaborate with the state agency to ensure coordination of benefits and address tax
41 implications;
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1 3. Submit any proposed statutory changes required for the implementation of the Social
2 Security Fairness Act to the joint standing committee of the Legislature having jurisdiction
3 over taxation matters; and
4 4. Adopt emergency rules, as authorized under the Maine Revised Statutes, Title 5,
5 section 8054, to expedite compliance with the Social Security Fairness Act.
6Sec. 3. Office of the Governor; coordination among state departments.
7Resolved: That the Office of the Governor shall:
8 1. Designate a lead department to oversee and coordinate implementation of the Social
9 Security Fairness Act across all affected state departments;
10 2. Establish a working group comprising representatives from the state agency, the
11 Department of Administrative and Financial Services, Bureau of Revenue Services and
12 other relevant departments to facilitate collaboration and address implementation
13 challenges; and
14 3. Provide periodic updates to the Legislature on the status of implementation efforts.
15Sec. 4. Reporting requirements. Resolved: That the state agency, the
16 Department of Administrative and Financial Services, Bureau of Revenue Services and any
17 other affected department shall:
18 1. Submit an initial report to the Joint Standing Committee on Labor, the Joint Standing
19 Committee on Housing and Economic Development and the Joint Standing Committee on
20 Taxation by January 1, 2026 outlining preliminary findings and proposed actions;
21 2. Provide reports subsequent to the report under subsection 1 every 6 months until full
22 implementation of the Social Security Fairness Act is achieved; and
23 3. Include in the reports under subsections 1 and 2 recommendations for any additional
24 legislative actions needed to support implementation of the Social Security Fairness Act.
25Emergency clause. In view of the emergency cited in the preamble, this legislation
26 takes effect when approved.
27SUMMARY
28 This resolve directs the Maine Public Employees Retirement System, the Department
29 of Administrative and Financial Services, Bureau of Revenue Services and other affected
30 departments to implement the federal Social Security Fairness Act of 2023. The resolve
31 requires the Maine Public Employees Retirement System and Bureau of Revenue Services
32 to conduct an internal review of rules and policies to identify necessary changes, adopt
33 emergency rules and provide a plan to implement the federal Social Security Fairness Act
34 of 2023.
35 The resolve directs the Office of the Governor to designate a lead department to oversee
36 and coordinate the implementation of the federal Social Security Fairness Act of 2023
37 across all affected state departments and establish a working group to facilitate
38 collaboration among departments and address implementation challenges. The resolve also
39 includes reporting requirements.
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