An Act To Review and Repeal Income Tax Return Checkoffs
Maine Legislature, Session 125, LD 1826
Committee Amendment CA_A_H880 (House)
Amends: 36 MRSA §5283, 36 MRSA §5284, 36 MRSA §5284-A, 36 MRSA §5285, 36 MRSA §5285-A, 36 MRSA §5289, 36 MRSA §5290

COMMITTEE AMENDMENT 'A" to H.P. 1347, L.D. 1826, Bill, "An Act To 
Review and Repeal Income Tax Return Checkoffs" 
Amend the bill by striking out the title and substituting the following: 
'An Act To Revise the Income Tax Return Checkoffs' 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 27 MRS A §8 is enacted to read: 
§8. Maine Public Library Fund 
There is established the Maine Public Library Fund, an interest-bearing account, 
referred to in this section as "the fund." The fund receives money deposited by the 
Treasurer of State pursuant to Title 36, section 5291 and any other money contributed to 
the fund. The fund is administered by the State Librarian. All money deposited in the 
fund and the earnings on that money remain in the fund to be used to provide grants to 
free public libraries for use in providing services identified as priority services by the 
State Librarian. Money in the fund may also be used for the necessary administrative and 
personnel costs associated with the management of the fund but may not be deposited in 
the General Fund or any other fund except as specifically provided by law. 
Sec. 2. 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This section is repealed December 31, 2012. 
Sec. 3. 36 MRS A §5283-A is enacted to read: 
§5283-A. Voluntary contribution through checkoffs 
1. Minimum threshold for total contributions. The State Tax Assessor may not 
include on an individual income tax return form a designation for a taxpayer to make a 
contribution through a checkoff under section 5284, 5284-A, 5285, 5285-A, 5288-A, 
COMMITTEE AMENDMENT 
l3 
COMMITTEE AMENDMENT,A"to H.P. 1347, L.D. 1826 
5289, 5290 or 5291 unless on returns filed in the prior calendar year the total 
contributions to the organization or fund to which the contributions are credited under the 
applicable section are at least: 
A. For calendar year 2012, $10,000; 
B. For calendar year 2013, $13,000; 
C. For calendar year 2014, $16,000; 
D. For calendar year 2015, $19,000; 
E. For calendar year 2016, $22,000; and 
F. For calendar years beginning on or after January 1, 2017, $25,000. 
This subsection does not apply to a contribution checkoff that has been on the individual 
income tax form for less than one year. 
2. Cost of administration. The State Tax Assessor shall determine annually the total 
amount contributed to each fund or organization by taxpayers making contributions 
through a checkoff on the individual income tax return form. Prior to the beginning of the 
next year, the assessor shall deduct the cost of administering the checkoff for the 
organization or fund and report the remainder to the Treasurer of State, who shall forward 
that amount to the designated organization or fund. 
Sec. 4. 36 MRSA §5284, sub-§2, as amended by PL 2003, c. 414, Pt. B, §68 and 
affected by c. 614, §9, is further amended to read: 
2. Contributions credited to Maine Endangered and Nongame Wildlife Fund. 
The State Tax Assessor shall determine annually the total amount contributed pursuant to 
subsection 1. Prior to the beginning of the next year, the assessor shall deduct the cost of 
administering the nongame checkoff., b1:lt Hot eJEeeeeiHg $5,000 IHHH:lally, and report the 
remainder to the Treasurer of State, who shall credit that amount to the Maine 
Endangered and Nongame Wildlife Fund, which is established in Title 12, section 10253. 
Sec. 5. 
MRSA §5284-A, sub-§2, as enacted by PL 2003, c. 682, §5, is 
amended to read: 
2. Contributions credited to Companion Animal Sterilization Fund. The State 
Tax Assessor shall determine annually the total amount contributed pursuant to 
subsection 1. Prior to the beginning of the next year, the assessor shall deduct the cost of 
administering the Companion Animal Sterilization Fund checkoff; bet Hot exeeecliHg 
$5,000 aH:1lllally, and report the remainder to the Treasurer of State, who shall credit the 
amount to the Companion Animal Sterilization Fund, which is established in Title 7, 
section 391O-B. 
Sec. 6. 36 MRSA §5285, sub-§2, as amended by PL 1993, c. 600, Pt. A, §280, is 
further amended to read: 
2. Contributions credited to the Maine Children's Trust Incorporated. The 
State Tax Assessor shall determine annually the total amount contributed pursuant to 
subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct 
the cost of administering the Maine Children's Trust Incorporated checkoff, b1:lt Hot 
exeeediHg $2,00Q aHH:Hally, and report the remainder to the Treasurer of State, who shall 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A, to H.P. 1347, L.D. 1826 
forward that amount to the Maine Children's Trust Incorporated, which is established in 
Title 22, chapter 1058. 
Sec. 7. 36 MRSA §5285-A, sub-§2, as amended by PL 2007, c. 240, Pt. TT, §2 
and affected by §3, is further amended to read: 
2. Contributions credited to the Bone Marrow Screening Fund. The State Tax 
Assessor shall determine annually the total amount contributed pursuant to subsection 1. 
Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of 
administering the Bone Marrow Screening Fund checkoff, but Rot exeeediRg $2,000 
aRRually, and report the remainder to the Treasurer of State, who shall forward that 
amount to the Bone Marrow Screening Fund. 
Sec. 8. 36 MRS A §5288-A, sub-§I, as enacted by PL 2007, c. 674, §l and 
affected by §2, is amended to read: 
1. Maine Military Family Relief Fund. When filing a return, a taxpayer entitled to 
a refund under this Part may designate that a portion of that refund be paid into the Maine 
Military Family Relief Fund established in Title 37-B, section 158. A taxpayer who is not 
entitled to a refund under this Part may contribute to the Maine Military Family Relief 
Fund by including with that taxpayer's return sufficient funds to make the contribution. 
The contribution may not be less than $-I- $.2.. Each individual income tax return form 
must contain a designation in substantially the following form: 
"The Maine Military 
Family Relief Fund: f--t$+;( ) $5, ( ) $10, ( ) $25 ore ) Other $ .... " 
Sec. 9. 36 MRSA §5289, as enacted by PL 2005, c. 519, Pt. RRR, §1 and affected 
by §3, is amended to read: 
§5289. Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff 
1. Maine Veterans' Memorial Cemetery Maintenance Fund. When filing a 
return, a taxpayer entitled to a refund under this Part may designate that a portion of that 
refund be paid into the Maine Veterans' Memorial Cemetery Maintenance Fund 
established in Title 37-B, section 504, subsection 6. A taxpayer who is not entitled to a 
refund under this Part may contribute to the Maine Veterans' Memorial Cemetery 
Maintenance Fund by including with that taxpayer's return sufficient funds to make the 
contribution. The contribution may not be less than $-I- $.2.. Each individual income tax 
return form must contain a designation in substantially the following form: "Maine 
Veterans' Memorial Cemetery Maintenance Fund: f+-$-l, ( ) $5, ( ) $10, ( ) $25 or ( ) 
Other $ .... " 
2. Contributions credited to Maine Veterans' Memorial Cemetery Maintenance 
Fund. The State Tax Assessor shall determine annually the total amount contributed 
pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor 
shall deduct the cost, up to $2,000 annually, of administering the Maine Veterans' 
Memorial Cemetery Maintenance Fund checkoff and report the remainder to the 
Treasurer of State, who shall forward that amount to the Maine Veterans' Memorial 
Cemetery Maintenance Fund. 
Sec. 10. 36 MRSA §5290, as enacted by PL 2005, c. 672, §3 and affected by §§6 
and 8, is amended to read: 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "A· to H.P. 1347, L.D. 1826 
§5290. Maine Asthma and Lung Disease Research Fund; voluntary checkoff 
1. Maine Asthma and Lung Disease Research Fund. When filing a return, a 
taxpayer entitled to a refund under this Part may designate that a portion of that refund be 
paid into the Maine Asthma and Lung Disease Research Fund established in Title 22, 
section 1700-A. A taxpayer who is not entitled to a refund under this Part may contribute 
to the Maine Asthma and Lung Disease Research Fund by including with that taxpayer's 
return sufficient funds to make the contribution. The contribution may not be less than $-I-
~. Each individual income tax return form must contain a designation in substantially 
the following form: "Maine Asthma and Lung Disease Research Fund: f-+$+, ( ) $5, ( ) 
$10, () $25 or () Other $ ..... " 
2. Contributions credited to Maine Asthma and Lung Disease Research Fund. 
The State Tax Assessor shall determine annually the total amount contributed pursuant to 
subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct 
the cost, tip to $2,000 amraally, of administering the Maine Asthma and Lung Disease 
Research Fund checkoff and report the remainder to the Treasurer of State, who shall 
forward that amount to the Maine Asthma and Lung Disease Research Fund. 
Sec. 11. 36 MRS A §5291 is enacted to read: 
§5291. Maine Public Library Fund; voluntary checkoff 
1. Maine Public Library Fund. When filing a return. a taxpayer entitled to a 
refund under this Part may designate that a portion of that refund be paid into the Maine 
Public Library Fund established in Title 27, section 8. A taxpayer who is not entitled to a 
refund' under this Part may contribute to the Maine Public Library Fund by including with 
that taxpayer's return sufficient funds to make the contribution. The contribution may not 
be less than $5. Each individual income tax return form must contain a designation in 
substantially the following form: "Maine Public Library Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) 
Other $ ..... " 
2. Contributions credited to Maine Public Library Fund. The State Tax Assessor 
shall determine annually the total amount contributed pursuant to subsection 1. Prior to 
the beginning of the next year, the State Tax Assessor shall deduct the cost of 
administering the Maine Public Library Fund checkoff and report the remainder to the 
Treasurer of State, who shall forward that amount to the Maine Public Library Fund. 
Sec. 12. 
Report and review. 
By January 15, 2017, the Department of 
Administrative and Financial Services, Bureau of Revenue Services shall submit a report 
to the joint standing committee of the Legislature having jurisdiction over taxation 
matters identifYing the amount contributed to each income tax checkoff under the Maine 
Revised Statutes, Title 36, chapter 831 over the previous 5 years and the cost of 
administering the checkoffs, and listing any checkoffs removed from the individual tax 
return pursuant to Title 36, section 5283-A. By April 1, 2017, the joint standing 
committee of the Legislature having jurisdiction over taxation matters shall review the 
report and may submit a bill to the 128th Legislature to implement any recommendations 
resulting from the review. 
Sec. 13. Appropriations and allocations. The following appropriations and 
allocations are made. 
COMMITTEE AMENDMENT 
II 
COMMITTEE AMENDMENT "A" to H.P. 1347, L.D. 1826 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides a one-time appropriation for the administrative costs of adding one 
additional tax checkoff for the Maine Public Library Fund and eliminating the checkoff 
for political parties. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
LIBRARY, MAINE STATE 
Maine Public Library Fund N131 
2011-12 
$0 
$0 
2011-12 
$0 
$0 
Initiative: Allocates funds to provide grants to free public libraries in the State. 
OTHER SPECIAL REVENUE FUNDS 
2011-12 
All Other 
$0 
OTHER SPECIAL REVENUE FUNDS TOTAL 
$0 
LIBRARY, MAINE STATE 
DEPARTMENT TOTALS 
2011-12 
OTHER SPECIAL REVENUE FUNDS 
$0 
DEPARTMENT TOTAL-ALL FUNDS 
$0 
SECTION TOTALS 
2011-12 
GENERAL FUND 
$0 
COMMITTEE AMENDMENT 
2012-13 
$10,500 
$10,500 
2012-13 
$10,500 
$10,500 
2012-13 
$10,000 
$10,000 
2012-13 
$10,000 
$10,000 
2012-13 
$10,500 
COMMITIEE AMENDMENT "A" to H.P. 1347, L.D. 1826 
OTHER SPECIAL REVENUE FUNDS 
SECTION TOTAL - ALL FUNDS 
SUMMARY 
$0 
$10,000 
$0 
$20,500 
This amendment replaces the bill and changes the title. It eliminates the checkoffs 
for contributions to political parties from the Maine income tax return for tax years 
beginning on or after January 1, 2012. It establishes the Maine Public Library Fund and 
an income tax checkoff to support free public libraries in the State. It prohibits the State 
Tax Assessor from including on the individual income tax return form a designation for a 
taxpayer to make a contribution through a checkoff if, in the previous year, the total 
contributions to the organization or fund to which the contributions are credited were not 
at least $10,000 in calendar year 2012. The required minimum amount of contributions 
through the checkoff increases by $3,000 each year until the minimum level of 
contributions reaches $25,000 in calendar year 2017 and subsequent years. 
The 
amendment repeals provisions permitting a taxpayer to make a contribution through a 
checkoff in an amount less than $5. It requires the State Tax Assessor to determine 
annually the total amount contributed to each fund or organization through a checkoff and 
to deduct the cost of administering the checkoff for the organization or fund before 
reporting the remainder to the Treasurer of State, who is required to forward that amount 
to the designated organization or fund. The amendment removes statutory limits on the 
amounts that may be deducted for administrative costs. It requires the joint standing 
committee of the Legislature having jurisdiction over taxation matters, by April 1, 2017, 
to review data regarding contributions made through checkoffs and the costs to the 
Department of Administrative and Financial Services, Bureau of Revenue Services for 
administration of the checkoffs and authorizes the committee to submit a bill to the 128th 
Legislature to implement any recommendations resulting from the review. 
This 
amendment also adds an appropriations and allocations section to the bill. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/29112 
;t;?ac. 
LD 1826 
LR2763(02) 
An Act To Review and Repeal Income Tax Return Checkoffs 
Fiscal Note for Bill as Amended by Committee Amendment -A- (1-/-gf? () ') 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations! Allocations 
General Fund 
Other Special Revenue Funds 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY2011-12 
$0 
$0 
$0 
$0 
$0 
FY 2012-13 
$525 
$10,500 
$10,000 
$9,975 
$10,525 
Projections 
FY 2013-14 
($25) 
($500) 
$13,000 
($475) 
$12,975 
Projections 
FY 2014-15 
($25) 
($500) 
$16,000 
($475) 
$15,975 
The bill eliminates the voluntary contributions checkoff for political parties from the Maine income tax form for tax 
years beginning on or after January 1, 2012. It establishes an income tax checkoff to support free public libraries in 
the State. No checkoff will be included on the return unless the total contributions to the organization or fund to which 
the contributions are credited are at least $10,000 in tax years beginning on or after 2012. The contributions 
threshhold will increase by $3,000 each year until total required contributions for each organization or fund reaches 
$25,000. No designation will be provided to make a contribution of less than $5. The State Tax Assessor will annually 
determine the cost of administering the checkoff for each organization or fund and deduct that amount before any 
funds are transferred. Creating a minimum threshold for total annual voluntary contributions to each organization or 
fund and eliminating the maximum amount that Maine Revenue Services can deduct for administration could reduce 
revenue to the various funds included on the checkoff beginning in fiscal year 2013-14. 
The bill includes a one-time General Fund appropriation of $10,500 to Maine Revenue Services in fiscal year 2012-13 
for programming costs related to adding the new library checkoff and making other changes. It also includes an Other 
Special Revenue Funds allocation of $1 0,000 in fiscal year 2012-13 to the Maine Public Library Fund established 
within the Maine State Library to receive funds from voluntary income tax checkoff contributions to support free 
public libraries in the State. 
LR2763(02) - Fiscal Note - Page 1 of 1