An Act To Create an Income Tax Checkoff To Support Veterans Cemeteries
Maine Legislature, Session 122, LD 0716
Committee: Taxation
Sponsors: THOMPSON, MARTIN, BIERMAN, CLARK, EDER, HOTHAM, PINEAU, SA VIELLO, COWGER, GAGNON
Amends: 37-B MRSA §504

Legislative Document 
No. 716 
H.P.511 
House of Representatives, February 10, 2005 
An Act To Create an Income Tax Checkoff To Support Veterans' 
Cemeteries 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative THOMPSON of China. 
Cosponsored by Senator MARTIN of Aroostook and 
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MILLICENT M. MacFARLAND 
Clerk 
Representatives: BIERMAN of Sorrento, CLARK of Millinocket, EDER of Portland, 
HOTHAM of Dixfield, PINEAU of Jay, SA VIELLO of Wilton, Senators: COWGER of 
Kennebec, GAGNON of Kennebec. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. I. 36 MRS A §5289 is enacted to read: 
§5289. Maine Veterans' Memorial Cemetery Maintenance Fund 
voluntary checkoff 
1. 
Maine 
Veterans' 
Memorial 
Cemetery Maintenance 
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 Veterans' Memorial Cemetery Maintenance Fund established in 
Title 37-B, section 504, 
subsection 6. 
A taxpayer who is not 
entitled to a refund under this Part may contribute to the Maine 
Veterans' Memorial Cemetery Maintenance Fund by including with 
that taxpayer'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: 
"Maine Veterans' 
Memorial Cemetery Maintenance 
Fund: ( ) $1, ( ) $5, ( ) $10, ( ) $25 or ( ) Other $ ... 
2. 
Contributions 
credited 
to 
Maine 
Veterans' 
Memorial 
Cemetery 
Maintenance 
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, up to $2,000 annually, of 
administering the Maine Veterans' Memorial Cemetery Maintenance 
Fund checkoff and report the remainder to the Treasurer of State, 
who shall forward that amount to the Maine Veterans' Memorial 
Cemetery Maintenance Fund. 
Sec. 2. 37-B MRSA §504, sub-§6 is enacted to read: 
6. 
Maine 
Veterans' 
Memorial 
Cemetery Maintenance 
Fund. 
There 
is 
established 
the 
Maine 
Veterans' 
Memorial 
Cemetery 
Maintenance Fund, 
an interest-bearing account, 
referred to in 
this subsection as "the fund." The fund receives money deposited 
by the Treasurer of State pursuant to Title 36, section 5289 and 
any other money contributed voluntarily to the fund. All money 
deposited in the fund and the earnings on that money remain in 
the fund to be used for the maintenance and upkeep of Maine 
veterans' 
cemeteries and for 
the necessary administrative and 
personnel costs associated with the 
management 
of 
the 
fund. 
Money in the fund may not be deposited in the General Fund or any 
other fund except as specifically provided by law. 
Sec. 3. Application. 
This Act applies to tax years beginning 
on and after January 1, 2005. 
Page l-LRI676(1) 
SUMMARY 
This bill establishes the Maine Veterans' Memorial Cemetery 
Maintenance Fund to provide for the maintenance and upkeep of 
Maine veterans' cemeteries. 
The funding source of the fund is a 
voluntary checkoff on the individual income tax form that allows 
a taxpayer to donate a portion of a tax refund or make a donation 
with the tax return.