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-SA_A_S503 (Senate)
Amends: 22 MRSA §2430, 36 MRSA §5122, 36 MRSA §5200-A

SENATE AMENDMENT "A " to 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 amendment by striking out everything after the title and inserting the 
following: 
'Sec. 1. 22 MRSA §2430, sub-§3, as enacted by PL 2009, c. 631, §45 and 
affected by §51, is amended to read: 
3. Uses of the fund. The fund may be used for expenses of the department to 
administer this chapter, as allocated by the Legislature. To the extent that funds remain 
in the fund after the expenses of the department to administer this chapter, any remaining 
funds must be used to fund the cost of the tax deductions provided pursuant to Title 36, 
section 5122. subsection 2. paragraphs PP and 00 and Title 36, section 5200-A, 
subsection 2, paragraph BB. 
By June 1st annually, the State Tax Assessor shall 
determine the cost of those deductions during the prior calendar year and report that 
amount to the State Controller, who shall transfer that amount from the remaining funds 
in the fund to the General Fund. 
Sec. 2. 36 MRSA §5122, sub-§2, 1~P and QQ are enacted to read: 
PP. For taxable years beginning on or after January 1, 2016, 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. 
00. For taxable years beginning on or after January 1, 2016, 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, exc~t 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 213(f) when added to the allowable medical expense deduction under the 
Code, Section 213. 
Sec. 3. 36 MRSA §5200-A, sub-§2, ~B is enacted to read: 
SENATE AMENDMENT 
ROFS 
SENATE AMENDMENT" A" to COMMITTEE AMENDMENT "A" to S.P. 312, L.D. 867 
BB. For taxable years beginning on or after January 1, 2016, 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. 4. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides funding for computer programming costs .. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
SUMMARY 
2015-16 
$0 
$0 
2016-17 
$33,000 
$33,000 
This amendment changes the effective date of the bill as amended by Committee 
Amendment "A" to January 1, 2016. It also transfers funds remaining in the Medical Use 
of Marijuana Fund after the expenses of the Department of Health and Human Services to 
the General Fund for the purpose of funding tax deductions for medical marijuana 
dispensary business expenses and for the ,cost of medical marijuana purchased by 
qualified patients under the Maine Medical Use of Marijuana Act. 
This amendment also changes the allocation of the deductions in the Maine Revised 
Statutes. 
FISCAL NOTE REQUIRED 
(See attached) 
SPONSORED BY:µ 4~ 
(Senator~ 
· 
COUNTY: Oxford 
SENATE AMENDMENT 
Approved: 04/07/16 .::Wac:. 
LD867 
LR 1050(05) 
An Act To Provide Tax Fairness and To Lower Medical Expenses for Patients under the Maine 
Medical Use of Marijuana Act 
Fiscal Note for Senate Amendment 'if to Committee Amendment "A" 
Sponsor: Sen. Hamper of Oxford 
Fiscal Note Required: Yes 
(5 .... 50S 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Transfers 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note 
FY 2015-16 
($255,300) 
($33,000) 
$222,300 
$11,700 
$0 
$0 
FY 2016-17 
($253,650) 
$33,000 
$0 
$0 
$286,650 
($286,650) 
Projections 
FY 2017-18 
($272,650) 
$0 
$0 
$0 
$272,650 
($272,650) 
Projections 
FY 2018-19 
($286,900) 
$0 
$0 
$0 
$286,900 
($286,900) 
This amendment changes the effective date from taxable years on or after 1-1-15 to taxable years on or after 1-1-16. 
The General Fund appropriation is moved from fiscal year 2015-16 to fiscal year 2016-17 and the revenue loss from 
fiscal year 2015-16 is removed. This amendment requires a transfer to the extent funds are available from the Medical 
Use of Marijuana Fund to the General Fund unappropriated surplus to offset the cost of certain tax deductions and 
computer programming required for these deduction changes related to medical marijuana in the bill. By June 1st 
annually, the State Tax Assessor shall determine the cost of those deductions during the prior calendar year and report 
that amount to the State Controller who shall transfer that amount from the Medical Use Marijuana Fund to the 
General Fund. The annual transfer will offset the General Fund cost of the bill annually. 
LR1050(05) - Fiscal Note - Page I of 1