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_B_S578 (Senate)
Amends: 36 MRSA §5117

SENATE AMENDMENT" B" 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 Part HH and inserting the following: 
'PARTHH 
Sec. HH-t. 36 MRSA §5117 is enacted to read: 
§S117. 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 
SENATE AMENDMENT 
~ 
o~~ 
SENATE AMENDMENT" S" to COMMITTEE AMENDMENT "A" to S.P. 600, L.D. 1746 
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 .082%. 
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. 
PART II 
Sec. II-I. Appropriations and allocations. The following appropriations and 
allocations are made. 
HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY BDS) 
Mental Health Services - Community 0121 
Initiative: Provides funds to offset a 6% reduction in mobile outreach crisis contracts in 
Part A of this Act. 
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 
SENATE AMENDMENT 
2012-13 
$277,500 
$277,500 
2012-13 
$277,500 
$277,500 
~#~ 
SENATE AMENDMENT" E" to COMMITTEE AMENDMENT "A" to S.P. 600, L.D. 1746 
HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY DHS) 
FHM - Drugs for the Elderly and Disabled Z015 
Initiative: Restores funding for the Medicare savings program. 
FUND FOR A HEAL THY MAINE 
All Other 
FUND FOR A HEALTHY MAINE TOTAL 
FHM - Medical Care 0960 
2011-12 
$0 
$0 
2012-13 
$1,219,908 
$1,219,908 
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 HEAL THY MAINE 
All Other 
FUND FOR A HEALTHY MAINE TOTAL 
Low-cost Drugs To Maine's Elderly 0202 
2011-12 
$0 
$0 
2012-13 
($1,219,908) 
($1,219,908) 
Initiative: Restores funding for the Low-cost Drugs To Maine's Elderly program. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Medical Care - Payments to Providers 0147 
2011-12 
$0 
$0 
2012-13 
$112,154 
$112,154 
Initiative: Provides funds to offset a reduction from savings from utilizing a cnSlS 
assessment in emergency departments and savings from initiatives related to institutes for 
mental disease and psychiatric units in private hospitals in Part A of this Act. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2011-12 
$0 
$0 
SENATE AMENDMENT 
2012-13 
$397,500 
$397,500 
~~~ 
SENATE AMENDMENT" gn to COMMITTEE AMENDMENT "An to S.P. 600, L.D. 1746 
FEDERAL EXPENDITURES FUND 
All Other 
FEDERAL EXPENDITURES FUND TOTAL 
Medical Care - Payments to Providers 0147 
2011-12 
$0 
$0 
2012-13 
$684,722 
$684,722 
Initiative: Provides funds to offset the elimination of ambulatory surgical center services 
as an optional service in the MaineCare program in Part A of this Act. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
FEDERAL EXPENDITURES FUND 
All Other 
FEDERAL EXPENDITURES FUND TOTAL 
Medical Care - Payments to Providers 0147 
2011-12 
$0 
$0 
2011-12 
$0 
$0 
2012-13 
$77,697 
$77,697 
2012-13 
$133,839 
$133,839 
Initiative: Provides funds to offset the elimination of sexually transmitted disease 
screening clinic services as an optional service in the MaineCare program in Part A of 
this Act. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
FEDERAL EXPENDITURES FUND 
All Other 
FEDERAL EXPENDITURES FUND TOTAL 
Medical Care - Payments to Providers 0147 
2011-12 
$0 
$0 
2011-12 
$0 
$0 
2012-13 
$163,463 
$163,463 
2012-13 
$181,178 
$181,178 
Initiative: Provides funds to offset the elimination of reimbursement for smoking 
cessation products in Part A of this Act. 
SENATE AMENDMENT 
~~ 
~ 
SENATE AMENDMENT" B" to COMMITTEE AMENDMENT "A" to S.P. 600, L.D. 1746 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
FEDERAL EXPENDITURES FUND 
All Other 
FEDERAL EXPENDITURES FUND TOTAL 
Medical Care - Payments to Providers 0147 
2011-12 
$0 
$0 
2011-12 
$0 
$0 
2012-13 
$179,095 
$179,095 
2012-13 
$308,504 
$308,504 
Initiative: Restores funding for MaineCare hospital crossover payments as a result of 
restoring reductions to the Medicare savings program. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
FEDERAL EXPENDITURES FUND 
All Other 
FEDERAL EXPENDITURES FUND TOTAL 
Medical Care - Payments to Providers 0147 
2011-12 
$0 
$0 
2011-12 
$0 
$0 
2012-13 
$1,663,554 
$1,663,554 
2012-13 
$2,865,588 
$2,865,588 
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. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
HEALTH AND HUMAN SERVICES, 
DEPARTMENT OF (FORMERLY DHS) 
DEPARTMENT TOTALS 
2011-12 
$0 
$0 
2011-12 
SENATE AMENDMENT 
2012-13 
$1,219,908 
$1,219,908 
2012-13 
~~~ 
SENATE AMENDMENT" a " to COMMITTEE AMENDMENT "A" to S.P. 600, L.D. 1746 
GENERAL FUND 
FEDERAL EXPENDITURES FUND 
FUND FOR A HEALTHY MAINE 
DEPARTMENT TOTAL-ALL FUNDS 
SECTION TOTALS 
GENERAL FUND 
FEDERAL EXPENDITURES FUND 
FUND FOR A HEALTHY MAINE 
SECTION TOTAL - ALL FUNDS 
$0 
$0 
$0 
$0 
2011-12 
$0 
$0 
$0 
$0 
$3,813,371 
$4,173,831 
$0 
$7,987,202 
2012-13 
$4,090,871 
$4,173,831 
$0 
$8,264,702 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
SUMMARY 
This amendment restores funding for adult and elderly health services and for mental 
health services and provides funding for the restoration of services through the 
establishment of a tax equalization payment on persons whose state and local tax burden 
is among the top 1 % of all taxpayers. 
FISCAL NOTE REQUIRED 
---
SENATE AMENDMENT 
Approved: 05114112 
~ac:. 
LD 1746 
LR 2678(20) 
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 Senate Amendment ".8" to Committee Amendment "A" S ·S7Pr 
Sponsor: Sen. Brannigan of Cumberland 
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 
$0 
$0 
$0 
Appropriations/Allocations 
General Fund 
$0 
$4,090,871 
$5,420,379 
$5,420,379 
Federal Expenditures Fund 
$0 
$4,173,831 
$5,486,158 
$5,486,158 
Fund for a Healthy Maine 
$0 
$0 
$0 
$0 
Revenue 
General Fund 
$0 
$4,090,871 
$5,420,379 
$5,420,379 
Other Special Revenue Funds 
$0 
$215,309 
$285,283 
$285,283 
Fund Detail by Section 
Appropriations/Allocations 
General Fund 
PART II, Section 1 
$0 
$4,090,871 
$5,420,379 
$5,420,379 
Federal Expenditures Fund 
PART II, Section 1 
$0 
$4,173,831 
$5,486,158 
$5,486,158 
Fund for a Healthy Maine 
PART II, Section 1 
$0 
$0 
$0 
$0 
Revenue 
General Fund 
PARTHH 
$0 
$4,090,871 
$5,420,379 
$5,420,379 
Other Special Revenue Funds 
PARTHH 
$0 
$215,309 
$285,283 
$285,283 
.?iscal Detail and Notes 
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(20) - Fiscal Note - Page 1 of 1