An Act To Provide Tax Fairness and To Lower Medical Expenses for Patients under the Maine Medical Use of Marijuana Act
Maine Legislature, Session 127, LD 0867
Committee Amendment CA_A_S178 (Senate)

COMMITTEE AMENDMENT" A " to S.P. 312, L.D. 867, Bill, "An Act To 
Provide Tax Fairness and To Lower Medical Expenses for Patients under the Maine 
Medical Use of Marijuana Act" 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRS A §S122, sub-§2, ~~OO and PP are enacted to read: 
IS 
00. For taxable years beginning on or after January 1, 2015, an amount equal to the 
deduction disallowed under the Code, Section 280E related to carrying on a trade or 
business as a registered dispensary as defined in Title 22, section 2422, subsection 6. 
PP. For taxable years beginning on or after January 1, 2015, an amount equal to the 
amount paid for medical marijuana purchased in accordance with the Maine Medical 
Use of Marijuana Act by a qualifying patient, as defined in Title 22, section 2422, 
subsection 9, except that the amount that may be subtracted under this paragraph is 
limited to the amount that exceeds the applicable threshold under the Code, Sections 
213(a) and 213m when added to the allowable medical expense deduction under the 
Code, Section 213. 
Sec. 2. 36 MRSA §S200-A, sub-§2, ~AA is enacted to read: 
AA. For taxable years beginning on or after January l, 2015, an amount equal to the 
deduction disallowed under the Code, Section 280E related to carrying on a trade or 
business as a registered dispensary as defined in Title 22, section 2422, subsection 6. 
Sec. 3. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
ADMINISTRA TIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides funding for computer programming costs. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A .. to S,P, 312, L.D, 867 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
SUMMARY 
2015-16 
$33,000 
$33,000 
2016-17 
$0 
$0 
This amendment adds references to the United States Internal Revenue Code of 1986 
to ensure proper administration of the deductions created by the bill, The amendment 
also adds an appropriations and allocations section, 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: OS/29115 
fra~ 
LD867 
LR 1050(02) 
An Act To Provide Tax Fairness and To Lower Medical Expenses for Patients under the Maine 
Medical Use of Marijuana Act 
Fiscal Note for Bill as Amended by Committee Amendment "R{S-\, ~ ') 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2015-16 
$255,300 
$33,000 
($222,300) 
($11,700) 
FY 2016-17 
$253,650 
$0 
($253,650) 
($13,350) 
Projections 
FY 2017-18 
$272,650 
$0 
($272,650) 
($14,350) 
Projections 
FY 2018-19 
$286,900 
$0 
($286,900) 
($15,100) 
This legislation allows medical marijuana dispensaries to deduct expenses and qualified patients to deduct the cost of 
medical marijuana purchased and would result in a reduction in General Fund revenue of $222,300 in fiscal year 2015-
and $253,650 in fiscal year 2016-17 and a reduction in Local Govemment Fund revenue of $11,700 in fiscal year 
2015-16 and $13,350 in fiscal year 2016-17. The bill includes a one-time General Fund appropriation to the 
Department of Administrative and Financial Services of $33,000 in fiscal year 2015-16 for computer programming 
changes. 
LR1050(02) - Fiscal Note - Page 1 of 1