An Act To Simplify the Application for Benefits under the Circuitbreaker Program
Maine Legislature, Session 124, LD 1273
Committee: Taxation
Sponsors: STUCKEY, McKANE, PERRY, ADAMS, CONNOR
Amends: 36 MRSA §5219-D, 36 MRSA §5276, 36 MRSA §6201, 36 MRSA §6203-A, 36 MRSA §6203, 36 MRSA §6210, 36 MRSA §62

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~egislative Document 
No. 1273 
H.P.892 
House of Representatives, March 31, 2009 
An Act To Simplify the Application for Benefits under the 
Circuitbreaker Program 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative STUCKEY of Portland. 
!1/!v~ 111· mll£~{ 
MILLICENT M. MacFARLAND 
Clerk 
Cosponsored by Representative McKANE of Newcastle; Senator PERRY of Penobscot and 
Representatives: ADAMS of Portland, CONNOR of Kelmebunk. 
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Printed on recycled pilpcr 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §5219-DD is enacted to read: 
§5219-DD. Maine Residents Property Tax Program credit 
A taxpayer is allowed a refundable credit against the taxes imposed by this Part in the 
amount of benefits allowed under chapter 907. This credit is not available if the taxpayer 
chooses to have the benefits paid directly to the taxpayer as a claimant under section 
6203-B, subsection 1, paragraph A. 
Sec. 2 .. 36 MRSA §5276, sub-§l, as amended by PL 2005, c. 332, §25, is further 
amended to read: 
1. General rule. The State Tax Assessor, within the applicable period of limitations, 
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may credit an overpayment of income tax, including an overpayment reported on a joint 
return, and interest on the overpayment against any liability arising from a 
redetennination pursuant to section 6211 or any liability in respect of any tax imposed 
under this Title owed by the taxpayer, or by the taxpayer's spouse in the case of a joint 
return. The balance, after any setoff pursuant to section 5276-A, must be refunded by the 
Treasur~r of State. 
Sec. 3.36 MRSA §6201, sub-§12, as amended by PL 2005, c. 218, §58, is 
further amended to read: 
12. Year for which relief is requested. "Year for which relief is requested" means 
the calendar year preceding that in which the claim is filed. For a claim filed during 
January to May of any year, or during the e),tension period allo"ved under section 6215, 
"year for which relief is requested" means the calendar year 2 years preceding that in 
which the claim is filed. 
Sec. 4. .36 MRSA §6203-A, as enacted by PL 2003, c. 673, Pt. BB, §2, IS 
amended to read: 
§6203-A. Procedure for reimbursement 
At least monthly on or before the last day of the month, the State Tax Assessor shall 
determine the benefit for each claimant under this chapter and certify the amount to the 
State Controller to be transferred ·to the so-called circuit breaker reserve established, 
maintained and administered by· the State Controller from General Fund undedicated 
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revenue within the individual income tax category. At least monthly, the assessor shall 
pay the certified amounts to each approved applicant qualifying for the benefit under this 
chapter. Interest may not be allowed on any payment made to a claimant pursuant to this 
chanter payments of claims must be made as provided in section 6203-B. 
Sec. 5. 36 MRSA §6203~B is enacted to read: 
Page I - 124LR0640(Ol)-1 
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§6203-B. Payment of claim 
1. Payment options. Claimants under this chapter may select one payment option as 
set out in this subsection. 
A. The claimant may choose to have payment made directly to the claimant. 
B. The claimant may choose to have the payment applied as a credit as specified in 
section 5219-DD against the claimant's individual income tax for the income tax year' 
in which the claim is payable. 
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2. Payment procedure. Upon approval of claims by the assessor, the assessor shall 
prepare and certify a list of individuals entitled to a claim under this chapter who have 
chosen the payment option authorized under subsection 1, paragraph A, together with the 
/ respective amount attributable to each individual' and indicating the payment option 
chosen by the claimant, and shall forward the list to the State Controller on or before 
September 30th, except that for calendar year 2009 the certification must be made on or 
before October 10th. The Treasurer of State, lipon direction of the State Controller, shall 
pay and distribute the claims certified by the assessor to the claimant on or before 
October 20th annually. Except as provided in section 6206, subsection 3, a claim of less 
, than $10 may not be granted. Claims not certified by the assessor by September 30th 
may be certified as soon as practicable thereafter, but such claims need not be paid by the 
State Controller by October 20th. 
3. Review by assessor; setoff required. The assessor shall review every application 
filed pursuant to this chapter and may reject a Claim if the assessor determines that no 
payment is due. If the assessor determines that a claim has been incorrectly determined, 
the assessor shall adjust the claim. The assessor shall notify the claimant in writing of 
any rejection or adjustment and the reasons for the rejection or adjustment. The rejection 
or adjustment is final unless appealed by the claimant pursuant to section 6213. The 
assessor shall set off against the claim payment any other tax liability owed by the 
claimant pursuant to this Title. 
4. 
Payments made in error. If the assessor determines that a claim has been 
incorrectly calculated or paid in error, the amount paid may be recovered by assessment 
pursuant to section 141, and the assessment bears interest from the date of payment of the 
claim, until refunded or paid, at the rate provided by section 186. 
Sec. 6. 36 MRS A §6204, as amended by PL 2005, c. 2, Pt. E, §3 and affected by 
§§7 and 8, is further amended to read: 
§6204. Filing date 
A claim may not be paid unless the claim is filed with the Bureau of Revenue 
Services on or after August 1 st and on or before the following May 31 st. For relief 
requested for 2008, the filing period begins August 1, 2009 and ends December 31, 2009. 
For years for which relief is requested that begin after 2008, the period for filing a claim 
with the bureau begins on January 1 st following the year for which relief is requested and 
ends on the following June 30th. 
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Sec. 7. 36 MRSA §6210, 2!1ld 9f,as amended by PL 2005, c. 218, §59, is further 
amended to read: 
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The assessor shall include a checkoff to request an application for A claimant may 
apply for.a benefit under the Maine Residents Property Tax Program on the that 
claimant's individual income tax form. The assessor shall also provide a paperless option 
for filing an application for the Maine Residents Property Tax Program. 
. Sec. 8. 36 MRSA §62U, as amended by PL 2005,c. 332, §27, is repealed. 
Sec. 9. Modification of income tax form. The State Ta.x Assessor shall modify . 
the individual income tax form to include the ability of an individual to use the form to 
submit a claim under the Maine Residents Property Tax Program and to indicate the 
method of payment of the claim as described.in the Maine Revised Statutes, Title 36, 
section 6203-B. 
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Sec. 10. Application. This Act applies to applications for benefits under the 
Maine Residents Property Tax Program filed on or after January 1,2010, exclusive of 
applications filed on extension from the prior filing period. 
SUMMARY 
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This bill amends the Maine Residents Property Tax Program, also known as the 
Circuitbreaker Program, by allowing an individual to apply for a benefit using the 
individual incoIDe tax form. Due to the difference in the time period covered by the 
Circuitbreaker Program and individual income taxes, the filing period for benefits under 
the Circuitbreaker Program, August 1 st to the following May 31 st, is changed to January 
st to the following June 30th, beginning with benefit years beginning after 2009. This 
bill allows the individual to take· the benefit directly or apply it as a credit against income 
taxes owed by that individual. 
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