An Act To Create a Voluntary Checkoff for the Income Tax Form for Forest Disease Prevention and Control
Maine Legislature, Session 123, LD 1432
Committee: Taxation
Sponsors: CARTER, SHERMAN, BRYANT, BURNS, JACKSON, JOY, THERIAULT, WALCOTT, GOOLEY
Amends: 12 MRSA §8102

Legislative Document 
No. 1432 
H.P.1006 
House of Representatives, March 15, 2007 
An Act To Create a Voluntary Checkoff for the Income Tax Form 
for Forest Disease Prevention and Control 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative CARTER of Bethel. 
Cosponsored by Senator SHERMAN of Aroostook and 
11/~/J7.~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: BRYANT of Windham, BURNS of Berwick, JACKSON of Allagash, JOY of 
Crystal, THERIAULT of Madawaska, WALCOTT of Lewiston, Senators: BRYANT of 
Oxford, GOOLEY of Franklin. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 12 MRSA §8102 is enacted to read: 
§8102. Tree Disease Prevention and Control Fund 
1. Fund established. The Tree Disease Prevention and Control Fund, referred to in 
this section as the "fund," is established. The fund receives money deposited by the 
Treasurer of State pursuant to Title 36, section 5291, 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 purposes 
specified in this chapter and specifically to assist landowners and municipalities with the 
prevention and control of insects and disease in trees and for necessary administrative and 
personnel costs associated with those purposes and may not be deposited in the General 
Fund or any other fund, except as specifically provided by law. 
2. Report and allocation. The commissioner shall submit a report on the fund and 
its uses to the joint standing committee of the Legislature having jurisdiction over 
fisheries and wildlife matters. 
The commissioner shall submit a budget for each 
biennium in accordance with Title 5, sections 1663 to 1666. The State Controller shall 
authorize expenditures from the fund as allocated by the Legislature. 
3. Grants. Any person, organization or agency of the State may apply to the 
department for a grant to undertake research into the prevention and control of insects and 
disease in trees or actual prevention and control of insects and disease in trees. The 
department may award grants out of the fund. 
4. Fund-raising. The commissioner or the commissioner's authorized agent may 
provide for the creation, reproduction, sale, licensing, distribution and other disposal of 
any art or products for the purpose of generating revenues for the prevention and control 
of insects and disease in the forests of this State. All money generated from the sale of 
these items must be deposited in the fund. 
Sec. 2. 36 MRS A §5291 is enacted to read: 
§5291. Tree Disease Prevention and Control Fund voluntary checkoff 
1. Tree Disease Prevention and Control Fund checkoff. Taxpayers who, when 
filing their return, are entitled to a refund under this Part may designate that a part of that 
refund be paid into the Tree Disease Prevention and Control Fund established in Title 12, 
section 8102. A taxpayer who is not entitled to a refund under this Part may contribute to 
the Tree Disease Prevention and Control 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: "Contribution to Tree Disease Prevention and Control Fund: ( ) $5, ( ) 
$10, () $25 or () Other $ ... " 
2. Contributions credited to Tree Disease Prevention and Control Fund. The 
State Tax Assessor shall determine annually the total amount contributed pursuant to 
I 
subsection I. Prior to the beginning of the next year, the assessor shall deduct the cost of 
administering the Tree Disease Prevention and Control Fund checkofL~ut_noL~~~~~Qj..ug 
$5,000 annually, and report the remainder to the Treasurer of St~te, who shall credit that 
amount to the Tree Disease Prevention and Control Fund, which is established in Title 12, 
section 8102. 
SUMMARY 
This bill establishes the Tree Disease Prevention and Control Fund to assist the 
Director of the Bureau of Forestry in the Department of Conservation in monitoring the 
health of the forests, including maintaining a statewide surveillance system to detect and 
monitor insects, diseases and abiotic agents, including air pollution and acid deposition 
II 
potentially injurious to the forest resources of the State, providing information and 
technical advice and assistance to individuals and other state and federal agencies on the 
identification and control of forest insects and diseases and conducting applied research 
related to the management of insects, diseases and abiotic agents potentially injurious to 
the forest resources of the State. 
The fund is supported by contributions through a 
voluntary checkoff on the income tax return form and through direct donations.