An Act To Create an Income Tax Return Checkoff for Hunger Prevention
Maine Legislature, Session 130, LD 1046
Committee: Taxation
Sponsors: TERRY, BAILEY, CRAVEN, GRAMLICH, MILLETT, O'NEIL, PLUECKER, ROBERTS, SHEEHAN
Amends: 12 MRSA §5018, 36 MRSA §5283-A, 36 MRSA §5293

Legislative Document
No. 1046
H.P. 774
House of Representatives, March 10, 2021
An Act To Create an Income Tax Return Checkoff for Hunger 
Prevention
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative TERRY of Gorham.
Cosponsored by Senator BAILEY of York and
Representatives: CRAVEN of Lewiston, GRAMLICH of Old Orchard Beach, MILLETT of 
Cape Elizabeth, O'NEIL of Saco, PLUECKER of Warren, ROBERTS of South Berwick, 
SHEEHAN of Biddeford.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  12 MRSA §5018 is enacted to read:
§5018.  Emergency Food Assistance Program Fund
1.  Fund established.  The Emergency Food Assistance Program Fund, referred to in 
this section as "the fund," is established as a nonlapsing fund to support the emergency 
food assistance program administered by the Department of Agriculture, Conservation and 
Forestry, referred to in this section as "the department."  Money in the fund must be 
expended as allocated by the Legislature for the purposes of the fund and may be invested 
as provided by law.  Interest on investments must be credited to the fund.
2.  Use of fund.  Amounts available in the fund must be used to support the emergency 
food assistance program administered by the department.
3.  Administration.  The department shall administer the fund and shall adopt rules as 
necessary to administer the fund.  Rules adopted pursuant to this subsection are routine 
technical rules as defined in Title 5, chapter 375, subchapter 2-A.
4.  Income tax check-off funding.  Revenue collected from the income tax checkoff 
pursuant to Title 36, section 5293 must be credited to the fund.
5.  Other funds.  The fund may receive money from any source, including grants, gifts, 
bequests and donations.
Sec. 2.  36 MRSA §5283-A, sub-§1, as amended by PL 2019, c. 433, §2, is further 
amended to read:
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, 5288-A, 5289, 5291 or, 
5292 or 5293 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.
Sec. 3.  36 MRSA §5293 is enacted to read:
§5293.  Emergency food assistance program; voluntary checkoff
1.  Emergency food assistance program.  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 
Emergency Food Assistance Program Fund established in Title 12, section 5018.  A 
taxpayer who is not entitled to a refund under this Part may contribute to the Emergency 
Food Assistance Program 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:  "Emergency 
Food Assistance Program Fund: ( ) $5."
2.  Contributions credited to Emergency Food Assistance Program 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 Emergency Food Assistance Program Fund checkoff and 
report the remainder to the Treasurer of State, who shall forward that amount to the 
Emergency Food Assistance Program Fund.
Sec. 4.  Application. This Act applies to tax years beginning on or after January 1, 
2022.
SUMMARY
This bill requires the inclusion of a check-off provision on Maine income tax forms for 
taxpayers who wish to contribute to support the emergency food assistance program 
administered by the Department of Agriculture, Conservation and Forestry.  It also 
establishes the Emergency Food Assistance Program Fund, to which revenue collected 
from the income tax checkoff is credited.