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-HA_D_H965 (House)
Amends: 36 MRSA §5117

HOUSE AMENDMENT ,0) " 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 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 DHS) 
FHM - Bureau of Health 0953 
Initiative: Restores funding for the Fund for a Healthy Maine FHM - Bureau of Health 
program, Community School Grant account. 
FUND FOR A HEALTHY MAINE 
All Other 
FUND FOR A HEALTHY MAINE TOTAL 
FHM - Bureau of Health 0953 
2011-12 
$0 
$0 
2012-13 
$2,764,945 
$2,764,945 
Initiative: Restores funding for the Fund for a Healthy Maine FHM - Bureau of Health 
program, Oral Health account. 
FUND FOR A HEALTHY MAINE 
All Other 
FUND FOR A HEAL THY MAINE TOTAL 
2011-12 
$0 
$0 
HOUSE AMENDMENT 
2012-13 
$300,000 
$300,000 
d-S 
" 
.. 
HOUSE AMENDMENT ,])" to COMMITTEE AMENDMENT "A" to S.P. 600, L.D. 1746 
FHM - Bureau of Health 0953 
Initiative: Restores funding for the Fund for a Healthy Maine FHM - Bureau of Health 
program, Home Visits account. 
FUND FOR A HEALTHY MAINE 
All Other 
FUND FOR A HEALTHY MAINE TOTAL 
FHM - Family Planning 0956 
2011-12 
$0 
$0 
2012-13 
$2,653,383 
$2,653,383 
Initiative: Restores funding for the Fund for a Healthy Maine FHM - Family Planning 
program. 
FUND FOR A HEALTHY MAINE 
All Other 
FUND FOR A HEALTHY MAINE TOTAL 
FHM - Medical Care 0960 
2011-12 
$0 
$0 
2012-13 
$401,430 
$401,430 
Initiative: Notwithstanding any other provision of law, adjusts funding by increasing 
funding in the Medical Care - Payments to Providers program and decreasing funding in 
the FHM - Medical Care program to reflect a redistribution of funding within the Fund 
for a Healthy Maine. 
FUND FOR A HEALTHY MAINE 
All Other 
FUND FOR A HEALTHY MAINE TOTAL 
FHM - Purchased Social Services 0961 
2011-12 
$0 
$0 
2012-13 
($8,787,653) 
($8,787,653) 
Initiative: Restores funding for child care services in the Fund for a Healthy Maine FHM 
- Purchased Social Services program. 
FUND FOR A HEALTHY MAINE 
All Other 
FUND FOR A HEALTHY MAINE TOTAL 
Medical Care - Payments to Providers 0147 
2011-12 
$0 
$0 
2012-13 
$1,971,118 
$1,971,118 
Initiative: Notwithstanding any other provision of law, adjusts funding by increasing 
funding in the Medical Care - Payments to Providers program and decreasing funding in 
HOUSE AMENDMENT 
c} s· 
~. 
HOUSE AMENDMENT .y" to COMMITTEE AMENDMENT "A" to S.P. 600, L.D. 1746 
the HIM - Medical Care program to reflect a redistribution of funding within the Fund 
for a Healthy Maine. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
HEALTH AND HUMAN SERVICES, 
DEPARTMENT OF (FORMERLY DHS) 
DEPARTMENT TOTALS 
GENERAL FUND 
FUND FOR A HEALTHY MAINE 
DEPARTMENT TOTAL - ALL FUNDS 
PART JJ 
Sec. JJ-1. 36 MRSA §5117 is enacted to read: 
§5117. Tax equalization 
2011-12 
$0 
$0 
2011-12 
$0 
$0 
$0 
2012-13 
$8,787,653 
$8,787,653 
2012-13 
$8,787,653 
($696,777) 
$8,090,876 
For tax years beginning on or after January 1, 2012, a tax equalization payment is 
imposed on every resident individual who is detennined, 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 tenns have the following meanings. 
A. "Expanded income" means the income of the taxpayer detennined 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 
HOUSE AMENDMENT 
). ~. 
\,,1: 
HOUSE AMENDMENT .:y., to COMMITTEE AMENDMENT "A" to S.P. 600, L.D. 1746 
the rate is calculated. For tax years beginning on or after January 1, 2012, the partial tax 
equalization rate is .176%. 
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 
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 for certain cuts to services funded by the Fund for a 
Healthy Maine including: oral health funding; community school grants; family planning; 
home health visits; and child care services. 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 
SPONSORED BY:, 
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(Representative SAN 
TOWN: Gorham 
HOUSE AMENDMENT 
Approved: 05114/12 
~ac. 
LD 1746 
LR 2678(18) 
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 
Fiscal Note for House Amendment ,V, to Committee Amendment "A" 
Sponsor: Rep. Sanborn of Gorham 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
Projections 
FY 2011-12 
FY 2012-13 
FY 2013-14 
FY 2014-15 
Net Cost (Savings) 
General Fund 
$0 
$0 
$0 
$0 
Fund for a Healthy Maine 
$0 
($696,777) 
($696,777) 
($696,777) 
Appropriations/Allocations 
General Fund 
$0 
$8,787,653 
$8,787,653 
$8,787,653 
Fund for a Healthy Maine 
$0 
($696,777) 
($696,777) 
($696,777) 
Revenue 
General Fund 
$0 
$8,787,653 
$8,787,653 
$8,787,653 
Other Special Revenue Funds 
$0 
$462,508 
$462,508 
$462,508 
Fund Detail by Section 
Appropriations/Allocations 
General Fund 
PART II, Section I 
$0 
$8,787,653 
$8,787,653 
$8,787,653 
Fund for a Healthy Maine 
PART II, Section I 
$0 
($696,777) 
($696,777) 
($696,777) 
Revenue 
General Fund 
PART JJ 
$0 
$8,787,653 
$8,787,653 
$8,787,653 
Other Special Revenue Funds 
PART JJ 
$0 
$462,508 
$462,508 
$462,508 
Fiscal Detail and Notes 
This amendment has no net impact on the General Fund and reduces allocations by $696,777 in the Fund for a 
Healthy Maine in fiscal year 2012-13 and a balanced budget is maintained for the 2012-2013 biennium. 
LR2678(18) - Fiscal Note - Page 1 of 1