An Act To Create the Maine Military Family Relief Fund
Maine Legislature, Session 121, LD 1724
Committee: Taxation
Sponsors: HALL, RICHARDSON, BULL, FISCHER, GERZOFSKY, MILLS, MOODY, SIMPSON, SUSLOVIC
Amends: 36 MRSA §5288

Legislative Document 
No. 1724 
S.P.657 
In Senate, December 17, 2003 
An Act To Create the Maine Military Family Relief Fund 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203. 
Received by the Secretary of the Senate on December 17, 2003. Referred to the Committee 
on Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 218. 
Presented by Senator HALL of Lincoln. 
Cosponsored by Representative RICHARDSON of Brunswick and 
JOY J. O'BRIEN 
Secretary of the Senate 
Representatives: BULL of Freeport, FISCHER of Presque Isle, GERZOFSKY of Brunswick, 
McGOWAN of Pittsfield, MILLS of Farmington, MOODY of Manchester, SIMPSON of 
Auburn, SUSLOVIC of Portland. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §5288 is enacted to read: 
§5288. 
Maine Military Family Relief Fund voluntary checkoff 
1. 
Maine Military Family Relief 
Fund. 
When 
filing 
a 
return, 
a 
taxpayer entitled to a 
refund under this Part may 
designate that a portion of that refund be paid into the Maine 
Military Family Relief Fund established in Title 37-B, section 
158. 
A taxpayer who is not entitled to a refund under this Part 
may 
contribute to 
the 
Maine Military Family Relief 
Fund 
by 
including with that taxpayer t s return sufficient funds to make 
the contribution. 
The contribution may not be less than $1. 
Each individual income tax return form must contain a designation 
in substantially the following form: 
"The Maine Military family 
Relief Fund: 
( 
) $1, ( 
) $5, ( 
) $10, ( 
) $25 or ( 
) Other 
$ ... 
2. 
Contributions credited to Maine Military Family Relief 
Fund. 
The State Tax Assessor shall determine annually the total 
amount 
contributed pursuant 
to 
subsection 
1. 
Prior 
to 
the 
beginning of the next year, the State Tax Assessor shall deduct 
the cost of administering the Maine Military Family Relief fund 
checkoff, 
but not exceeding $2,000 
annually, 
and report the 
remainder to the Treasurer of State, 
who 
shall forward that 
amount to the Maine Military Family Relief Fund. 
3. 
Application. 
This 
section 
applies 
to 
tax 
years 
beginning on and after January 1, 2005. 
Sec. 2. 37·B MRSA §158 is enacted to read: 
§158. 
Maine Military Family Relief Fund 
The Maine Military Family Relief Fund is established as a 
nonlapsing fund administered according to rules adopted by the 
Adjutant General. 
The Adjutant General is authorized to make 
grants from the Maine Military Family Relief Fund to families of 
persons who are members of the Maine National Guard or residents 
of the State who are members of the Reserves of the Armed Forces 
of the United States who have been called to military duty. The 
Military 
Bureau 
shall 
adopt 
rules 
establishing 
eligibility 
criteria for the grants. 
Rules adopted pursuant to this section 
are routine technical rules as defined in Title 5, chapter 375, 
subchapter 2-A. 
Page l-LR23l5(1) 
SUMMARY 
This bill establishes the Maine Military Family Relief Fund.