An Act To Sunset Income Tax Checkoffs (AFTER DEADLINE)
Maine Legislature, Session 122, LD 1606
Committee: Taxation
Sponsors: WOODBURY, PERRY
Amends: 7 MRSA §3910-B, 12 MRSA §10253, 21-A MRSA §1124, 22 MRSA §851, 22 MRSA §3881, 22 MRSA §3885, 36 MRSA §5283, 36 MRSA §5284, 36 MRSA §5284-A, 36 MRSA §5285, 36 MRSA §5285-A, 36 MRSA §5286

Legislative Document 
No. 1606 
H.P. 1133 
House of Representatives, April 28, 2005 
An Act To Sunset Income Tax Checkoffs 
(AFTER DEADLINE) 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
205. 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative WOODBURY of Yarmouth. 
Cosponsored by Senator PERRY of Penobscot. 
Printed on recycled paper 
11'/~ 'frJ·711~ 
MILLICENT M. MacFARLAND 
Clerk 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 7 MRSA §3910-B, sub-§I, as enacted by PL 2003, c. 682, 
§4, is amended to read: 
1. 
Establishment. 
There 
is 
established 
the 
Companion 
Animal Sterilization Fund, an interest-bearing account, referred 
to in this section as 
"the fund." 
The 
fund 
receives 
Hl9J'iey 
a9p9si~ea-By-~£e-~~~~~-~-~~~~~~~-~1&k&-&&r-Sge~i9B 
§a84-AT revenues generated in accordance with this section and 
any 
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 spaying or neutering of companion 
animals owned by persons meeting income limit standards and for 
the necessary administrative and personnel costs associated with 
the management of the fund 
and may not be deposited in the 
General Fund or any other fund except as specifically provided by 
law. 
Sec. 2. 12 MRSA §10253, sub-§l, as enacted by PL 2003, c. 414, 
Pt. A, §2 and affected by c. 614, §9, is amended to read: 
1. 
Fund established. 
The 
Maine 
Endangered 
and 
Nongame 
Wildlife Fund, 
referred to in this section as the "fund," is 
established. 
The fund receives money deposited by the Treasurer 
of State pursuant to section 10255 
aJ'iE1--1'-i-t-1e--~9T--&e-iJ-t-i-<ffi--§684, 
revenues generated in accordance with this section and any 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 
management 
of 
nongame 
wildlife 
and 
for 
necessary 
administrative and personnel costs associated with the management 
of nongame wildlife and may not be deposited in the General Fund 
or any other fund, except as specifically provided by law. 
Sec. 3. 21-A MRSA §1124, sub-§2, 1fC, as amended by PL 1999, c. 
4, Pt. H, §1, is repealed. 
Sec. 4. 22 MRSA §851, sub-§3, as enacted by PL 1999, c. 731, 
Pt. SS, §1, is repealed. 
Sec. 5. 22 MRSA §3881, sub-§3, as repealed and replaced by PL 
1995, c. 402, Pt. A, §4, is amended to read: 
3. 
Fund. 
"Fund" means the repository for funds 
a9J'ia~ea-~e 
of the Maine Children's Trust Incorporated 
sy--t.-he---&a-~ye-r-&-e~ 
tRe-~~~-&a~~a-a~--~-taH-~~~--P~~&~a-&&-~9--~~1e--~9T 
seet~9&--~~~-~-w~~~--as from 
federal 
grants 
and 
contracts, 
privately donated 
funds 
and 
in-kind donations 
for prevention 
programs, or sy from any means for the purposes of this chapter. 
Page l-LR2297(1) 
Sec. 6. 22 MRSA §3885, sub-§3, as amended by PL 1997, c • 149, 
§3, is repealed. 
Sec. 7. 36 MRSA §5283, as amended by PL 1989, c. 502, Pte A, 
§137, is repealed. 
Sec. 8. 36 MRSA §5284, as amended by PL 2003, c. 414, Pte B, 
§68 and affected by c. 614, §9, is repealed. 
Sec. 9. 36 MRSA §5284-A, sub-§4 is enacted to read: 
4. 
Repeal. 
This section is repealed December 31, 2006. 
Sec. 10. 36 MRSA §5285, as amended by PL 1995, c. 639, § 31, 
is repealed. 
Sec. 11. 36 MRSA §5285-A, as enacted by PL 1999, c. 731, Pte 
SS, §2, is repealed. 
Sec. 12. 36 MRSA §5286, as enacted by IB 1995, c. 1, §18, is 
repealed. 
Sec. 13. Application. Those sections of this Act that repeal 
the Maine Revised Statutes, Title 36, sections 5283, 5284, 5285, 
5285-A and 5286 apply to tax years beginning on or after January 
1, 2006. 
That section of this Act that enacts Title 36, section 
5284-A, subsection 4 applies to tax years beginning on or after 
January 1, 2007. 
Sec. 14. Effective date. 
That section of this Act that amends 
the Maine Revised Statutes, Title 7, section 3910-B, subsection 1 
takes effect January 1, 
2007. 
That section of this Act that 
amends Title 12, section 10253, subsection 1 takes effect January 
1, 2006. 
Those sections of this Act that repeal Title 21-A, 
section 1124, subsection 2, paragraph C; Title 22, section 851, 
subsection 3; Title 22, section 3881, subsection 3; and Title 22, 
section 3885, subsection 3 take effect January 1, 2006. 
SUMMARY 
Current law allows a taxpayer, through a checkoff on the 
individual 
income 
tax return form, 
to make 
a 
donation to 
a 
qualified political party, 
the 
Maine 
Endangered 
and 
Nongame 
Wildlife Fund, the Companion Animal Sterilization Fund, the Maine 
Children I s 
Trust 
Incorporated, 
the 
Human 
Leukocyte 
Antigen 
Screening Fund, 
the 
Maine 
Clean Election Fund or the Maine 
Military Family Relief Fund. 
This bill repeals, beginning with income tax year 2006, all 
income tax donation checkoffs except for the checkoffs for the 
Companion Animal Sterilization Fund and the Maine Military Family 
Relief Fund, which, due to their relative newness, are repealed 
beginning with income tax year 2007.