An Act To Establish a Voluntary Tax Account
Maine Legislature, Session 123, LD 0171
Committee: Taxation
Sponsors: LANSLEY, COURTNEY, CEBRA, CRESSEY, HAMPER, ROBINSON, SA VIELLO
Amends: 1 MRSA §534, 5 MRSA §3307-G, 36 MRSA §5291

Legislative Document 
No. 171 
H.P. 153 
House of Representatives, January 16,2007 
An Act To Establish a Voluntary Tax Account 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative LANSLEY of Sabattus. 
Cosponsored by Senator COURTNEY of York and 
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/J7·711.u~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: CEBRA of Naples, CRESSEY of Cornish, HAMPER of Oxford, McKANE of 
Newcastle, ROBINSON of Raymond, SA VIELLO of Wilton, V A UOHAN of Durham. 
Printeu on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 1 MRSA §534, sub-§5,~, as amended by PL 2003, c. 406, §7, is further 
amended to read: 
L. 
Report annually BegiRRiRg JaRl:Jat)' 1, 1999 by January 1 st to the joint standing 
committee of the Legislature having jurisdiction over state government matters. The 
report must include a complete list of services offered through the InforME system, 
the fees associated with services and the criteria used to determine which services are 
offered as premium services. 
IR its JaRl:Jat)' 1, 1999 reflort, the Board ruMst also 
iRell:Jde aR aRalysis of the feasiBilit)' of offeriRg flreruil:Jru seryiees at Re eharge to 
aeflositoF)' liBraries or other libraries iR the State The report must also include the 
annual contributions to the Tax ME More Fund established pursuant to Title 5, 
section 3307-G; aOO 
Sec. 2. 1 MRSA §534, sub-§5, ~, as enacted by PL 2003, c. 406, §8, IS 
amended to read: 
M. 
Authorize the network manager to collect funds pursuant to section 533, 
subsection 10 for information and electronic services provided and transactions 
conducted electronically.,; and 
Sec. 3. 1 MRSA §534, sub-§5, ~ 
is enacted to read: 
N. 
Develop and implement a mechanism to accept contributions to the Tax ME 
More Fund established pursuant to Title 5, section 3307-G using the State's publicly 
accessible site on the Internet. Contributors must be allowed the option of dedicating 
contributions to specific departments. 
Sec. 4. 5 MRSA §3307-G is enacted to read: 
§3307-G. Tax ME More Fund 
1. Purpose. The Tax ME More Fund, referred to in this section as "the fund," is 
established to provide additional financial support for state programs. 
2. Source of funds. The fund receives money deposited pursuant to Title l, section 
and money deposited by the Treasurer of State pursuant to Title 36, section 5291, 
subsection 2. 
3. Transfers. The director shall on or before the close of each fiscal year transfer 
I 
funds that have been designated for contribution to a specific department of the State 
under section 5291, subsection 1 and Title 1, section 534 out of the fund to a dedicated 
account within the designated department to support the operations ofthat department. 
4. Unspecified funds. Any funds deposited in the fund that are not designated for 
the benefit of a specific department must be transferred to a dedicated account within the 
Department of Administrative and Financial Services to support operations of the State. 
Sec. 5. 36 MRSA §5291 is enacted to read: 
Page I - 123LR0385(OI)-1 
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§5291. Tax ME More Fund voluntary checkoff 
1. Tax ME More Fund. A taxpayer who, when filing a return, is entitled to a 
refund under this Part may designate that a part of that refund be paid into the Tax ME 
More Fund established in Title 5, section 3307-G. A taxpayer who is not entitled to a 
refund under this Part may contribute to the Tax ME More Fund by including with that 
taxpayer's return sufficient funds to make the contribution. Each individual income tax 
return form must contain a designation in substantially the following form: "Contribution 
to Tax ME More Fund: ()$5, ( )$10, ( ) $25 or ( ) Other $ .... " The return form must 
provide the taxpayer the option of further dedicating the contribution to a specific 
department. 
2. Contributions credited to Tax ME More 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 assessor shall deduct the cost of administering the Tax ME 
More Fund checkoff, but not exceeding $5,000 annually, and report the remainder to the 
Treasurer of State, who shall credit that amount to the Tax ME More Fund established in 
Title 5, section 3307-G. 
Sec. 6. Application date. That section of this Act that enacts the Maine Revised 
Statutes, Title 36, section 5291 applies to tax years beginning on or after January 1, 2008. 
SUMMARY 
This bill establishes the Tax ME More Fund to provide funding assistance to the 
State. It authorizes a voluntary Tax ME More Fund checkoff on the individual income 
tax form to allow a taxpayer to donate a portion of a tax refund or make a donation with 
the tax return. 
This bill also requires the InforME Board to develop a method to accept contributions 
to the Tax ME More Fund using the State's website.