An Act To Make Supplemental Appropriations and Allocations for the Expenditures of State Government and To Change Certain Provisions of the Law Necessary to the Proper Operations of State Government for the Fiscal Years Ending June 30, 2012 and June 30, 2013
Maine Legislature, Session 125, LD 1746
Committee Amendment CA_A-SA_A_S577 (Senate)
Amends: 36 MRSA §5117

SENATE AMENDMENT" A" to COMMITTEE AMENDMENT "A" to S.P. 600, 
L.D. 1746, Bill, "An Act To Make Supplemental Appropriations and Allocations for the 
Expenditures of State Government and To Change Certain Provisions of the Law 
Necessary to the Proper Operations of State Government for the Fiscal Years Ending 
June 30, 2012 and June 30, 2013" 
Amend the amendment by striking out all of Parts Z and GG. 
Amend the amendment by inserting after Part HH the following: 
'PART II 
Sec. 11-1. Appropriations and allocations. The following appropriations and 
allocations are made. 
HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY BDS) 
Mental Health Services - Child Medicaid 0731 
Initiative: Restores funding under the MaineCare program for persons 19 and 20 years of 
age with income less than or equal to 150% of the nonfarm income official poverty line. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Mental Health Services - Children 0136 
2011-12 
$0 
$0 
2012-13 
$238,173 
$238,173 
Initiative: Provides funds to offset a reduction in contracts for residential services in Part 
A of this Act. 
SENATE AMENDMENT 
I 
I 
". \'l ". 
SENATE AMENDMENT" A"to COMMITTEE AMENDMENT "A" to S.P. 600, L.D. 1746 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Mental Health Services - Community Medicaid 0732 
2011-12 
$0 
$0 
2012-13 
$1,250,000 
$1,250,000 
Initiative: Restores funding under the MaineCare program for persons 19 and 20 years of 
age with income less than or equal to 150% of the nonfarm income official poverty line. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
HEALTH AND HUMAN SERVICES, 
DEPARTMENT OF (FORMERLY BDS) 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL - ALL FUNDS 
2011-12 
$0 
$0 
2011-12 
$0 
$0 
2012-13 
$138,229 
$138,229 
2012-13 
$1,626,402 
$1,626,402 
HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY DHS) 
Head Start 0545 
Initiative: Restores funding for the Head Start program. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Medical Care - Payments to Providers 0147 
2011-12 
$0 
$0 
2012-13 
$2,000,000 
$2,000,000 
Initiative: Restores funding for Medicaid services for a parent or a caretaker relative of an 
eligible child from a maximum of 133% of the federal poverty level to 100%. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2011-12 
$0 
$0 
SENATE AMENDMENT 
2012-13 
$5,866,833 
$5,866,833 
".~~. 
SENATE AMENDMENT" A" to COMMITTEE AMENDMENT "A" to S.P. 600, L.D. 1746 
FEDERAL EXPENDITURES FUND 
All Other 
FEDERAL EXPENDITURES FUND TOTAL 
Medical Care - Payments to Providers 0147 
2011-12 
2012-13 
$0 
$10,106,031 
$0 
$10,106,031 
Initiative: Restores funding under the MaineCare program for persons 19 and 20 years of 
age with income less than or equal to 150% of the nonfarm income official poverty line. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
FEDERAL EXPENDITURES FUND 
All Other 
FEDERAL EXPENDITURES FUND TOTAL 
2011-12 
$0 
$0 
2011-12 
$0 
$0 
2012-13 
$3,653,598 
$3,653,598 
2012-13 
$6,941,958 
$6,941,958 
State-funded Foster Care/Adoption Assistance 0139 
Initiative: Provides funds to offset a reduction in contracts in the family reunification 
program in Part A of this Act. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
HEALTH AND HUMAN SERVICES, 
DEPARTMENT OF (FORMERLY DHS) 
DEPARTMENT TOTALS 
GENERAL FUND 
FEDERAL EXPENDITURES FUND 
DEPARTMENT TOTAL-ALL FUNDS 
2011-12 
$0 
$0 
2011-12 
$0 
$0 
$0 
SENA TE AMENDMENT 
2012-13 
$1,249,500 
$1,249,500 
2012-13 
$12,769,931 
$17,047,989 
$29,817,920 
... 
~~. 1 
SENATE AMENDMENT" A" to COMMITTEE AMENDMENT "A" to S.P. 600, L.D. 1746 
SECTION TOTALS 
2011-12 
2012-13 
GENERAL FUND 
$0 
$14,396,333 
FEDERAL EXPENDITURES FUND 
$0 
$17,047,989 
SECTION TOTAL - ALL FUNDS 
$0 
$31,444,322 
PARTJJ 
Sec. JJ-l. 36 MRSA §5117 is enacted to read: 
§5117. Tax equalization 
For tax years beginning on or after January 1, 2012. a tax equalization payment is 
imposed on every resident individual who is determined, solely on the basis of expanded 
income and with respect to the most recent tax incidence analysis report filed with the 
Legislature under section 200, to fall within the top 1 % of Maine resident individual 
taxpayers. 
1. Definitions. As used in this section, unless the context otherwise indicates. the 
following terms have the following meanings. 
A. "Expanded income" means the income of the taxpayer determined pursuant to 
section 6201, subsection 9. 
B. "State and local tax burden" means the average effective tax rate of all state and 
local taxes paid by all individual taxpayers in a class of taxpayers. 
C. 
"Tax equalization gap" means the difference between the state and local tax 
burden for the top 1 % of taxpayers and the state and local tax burden for the bottom 
99% of taxpayers based on expanded income as identified in the most recent tax 
incidence analysis report filed with the Legislature under section 200. 
2. Partial tax equalization rate. By September 15, 2012 and annually thereafter, 
the State Tax Assessor shall calculate the tax equalization gap. 
The partial tax 
equalization rate is the lesser of the tax equalization gap and the rate specified in this 
subsection and may not be less than zero. The partial tax equalization rate specified in 
this subsection applies to the tax years that begin during the calendar year during which 
the rate is calculated. For tax years beginning on or after January 1, 2012. the partial tax 
equalization rate is .288%. 
3. Tax equalization payment amount. The tax equalization payment amount under 
this section for any taxable year is equal to the partial tax equalization rate for that taxable 
year determined in accordance with subsection 2 multiplied by the expanded income of 
the taxpayer for the taxable year. For the purposes of this subsection, the expanded 
income of the taxpayer is the total expanded income for the income tax filing unit 
regardless of income tax filing status. 
4. Payment; enforcement. The State Tax Assessor shall provide for the reporting 
and payment of the tax equalization payment on individual income tax forms. The tax 
equalization payment is not income tax for the purposes of this Part. The provisions of 
SENATE AMENDMENT 
SENATE AMENDMENT" A "to COMMITTEE AMENDMENT "A" to S.P. 600, L.D. 1746 
this Title applying to the collection and enforcement of income taxes apply to the 
collection and enforcement of the tax equalization payment except that an obligation to 
pay estimated taxes under section 5228 does not apply with regard to the tax equalization 
payment. Income tax credits available under chapter 822 do not apply with regard to the 
tax equalization payment. 
5. Rules. The State Tax Assessor may adopt rules, which are routine technical rules 
pursuant to Title 5, chapter 375, subchapter 2-A, to implement this section.' 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
SUMMARY 
This amendment restores funding to support health for Maine families, including 
MaineCare coverage for persons 19 and 20 years of age; residential care for children; the 
Head Start program; MaineCare coverage for parents and caretakers of eligible children 
at 133% of the federal poverty level; and support for family reunification. 
The 
amendment provides funding for the restoration of services through the establishment of a 
tax equalization payment imposed on persons whose state and local tax burden is in the 
top 1 % of all taxpayers. 
FISCAL NOTE REQUIRED 
(See attached) 
SPONSORED BY: ll.a-vrrad~ 
(Senator CRAVEN) 
COUNTY: Androscoggin 
SENA TE AMENDMENT 
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I 
Approved: 05/14/12 
~aG 
LD 1746 
LR 2678(22) 
An Act To Make Supplemental Appropriations and Allocations for the Expenditures of State 
Government and To Change Certain Provisions of the Law Necessary to the Proper Operations of 
State Government for the Fiscal Years Ending June 30, 2012 and June 30, 2013 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Federal Expenditures Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fund Detail by Section 
Appropriations/Allocations 
General Fund 
PART II, Section 1 
Federal Expenditures Fund 
PART II, Section 1 
Revenue 
General Fund 
PART JJ 
Other Special Revenue Funds 
PART JJ 
Fiscal Detail and Notes 
Fiscal Note for Senate Amendment "A" s- 5"'''' 
Sponsor: Sen. Craven of Androscoggin 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2011-12 
FY 2012-13 
$0 
$0 
$0 
$14,396,333 
$0 
$17,047,989 
$0 
$14,396,333 
$0 
$757,702 
Projections 
FY 2013-14 
$0 
$18,893,074 
$24,793,942 
$18,893,074 
$994,372 
Projections 
FY 2014-15 
$0 
$18,893,074 
$24,793,942 
$18,893,074 
$994,372 
$0 
$14,396,333 
$18,893,074 
$18,893,074 
$0 
$17,047,989 
$24,793,942 
$24,793,942 
$0 
$14,396,333 
$18,893,074 
$18,893,074 
$0 
$757,702 
$994,372 
$994,372 
This amendment has no net impact on the General Fund or the Fund for a Healthy Maine in fiscal year 2012-13 and a 
balanced budget is maintained for the 2012-2013 biennium. 
LR2678(22) - Fiscal Note - Page 1 of 1