An Act To Review and Repeal Income Tax Return Checkoffs
Maine Legislature, Session 125, LD 1826
Committee: Taxation
Amends: 36 MRSA §5283, 36 MRSA §5284, 36 MRSA §5284-A, 36 MRSA §5285, 36 MRSA §5285-A, 36 MRSA §5288-A, 36 MRSA §5289, 36 MRSA §5290

Legislative Document 
No. 1826 
H.P. 1347 
House of Representatives, February 16, 2012 
An Act To Review and Repeal Income Tax Return Checkoffs 
Reported by Representative KNIGHT of Livermore Falls for the Joint Standing Committee 
on Taxation pursuant to Joint Order, H.P. 1324. 
Reference to the Committee on Taxation suggested and ordered printed pursuant to Joint 
Rule 218. 
HEATHER J.R. PRIEST 
Clerk 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §5283, as amended by PL 1989, c. 502, Pt. A, §137, is further 
amended by adding at the end a new paragraph to read: 
This section is repealed December 31, 2013. 
Sec. 2.  36 MRSA §5284, sub-§3 is enacted to read: 
3.  Repeal.  This section is repealed December 31, 2013. 
Sec. 3.  36 MRSA §5284-A, sub-§4 is enacted to read: 
4.  Repeal.  This section is repealed December 31, 2013. 
Sec. 4.  36 MRSA §5285, sub-§4 is enacted to read: 
4.  Repeal.  This section is repealed December 31, 2013. 
Sec. 5.  36 MRSA §5285-A, sub-§4 is enacted to read: 
4.  Repeal.  This section is repealed December 31, 2013. 
Sec. 6.  36 MRSA §5288-A, sub-§3 is enacted to read: 
3.  Repeal.  This section is repealed December 31, 2013. 
Sec. 7.  36 MRSA §5289, sub-§3 is enacted to read: 
3.  Repeal.  This section is repealed December 31, 2013. 
Sec. 8.  36 MRSA §5290, sub-§3 is enacted to read: 
3.  Repeal.  This section is repealed December 31, 2013. 
Sec. 9.  Notification and legislation.  By September 1, 2012, the Department of 
Administrative and Financial Services, Bureau of Revenue Services shall notify the 
entities to which payments are made as a result of the voluntary contributions checkoffs 
through Maine income tax returns pursuant to the Maine Revised Statutes, Title 36, 
sections 5283, 5284, 5284-A, 5285, 5285-A, 5288-A, 5289 and 5290 that, beginning in 
2014, the schedule for the voluntary contributions checkoffs will be eliminated from the 
Maine income tax return for tax years beginning on or after January 1, 2013. The Bureau 
of Revenue Services shall consult with these entities to identify statutory changes 
necessary as a result of this Act and, no later than December 15, 2012, shall submit a bill 
to the First Regular Session of the 126th Legislature with those changes. 
SUMMARY 
This bill eliminates the voluntary contributions checkoffs from the Maine income tax 
return due in 2014 for tax years beginning on or after January 1, 2013.  The bill 
eliminates voluntary contributions checkoffs for political parties, the Maine Endangered 
and Nongame Wildlife Fund, the Companion Animal Sterilization Fund, the Maine 
Children's Trust Incorporated, the Bone Marrow Screening Fund, the Maine Military 
Family Relief Fund, the Maine Veterans' Memorial Cemetery Maintenance Fund and the 
Maine Asthma and Lung Disease Research Fund, which are currently included in Part A 
of Schedule CP of the Maine income tax return.  It requires the Department of 
Administrative and Financial Services, Bureau of Revenue Services to notify the entities 
to which payments are made as a result of the voluntary contributions checkoffs that, 
beginning in 2014, the schedule for these checkoffs will be eliminated from the Maine 
income tax return for tax years beginning on or after January 1, 2013. It requires the 
Bureau of Revenue Services to consult with these entities to identify statutory changes 
necessary as a result of this bill and, no later than December 15, 2012, to submit a bill to 
the First Regular Session of the 126th Legislature with those changes.