Sec. 1. 36 MRSA §5288 is enacted to read:

§5288.__Maine Military Family Relief Fund voluntary checkoff

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 $1.__Each individual income tax return form must contain a designation in substantially the following form:__"The Maine Military Family Relief Fund:__(__) $1, (__) $5, (__) $10, (__) $25 or (__) Other $... ."

2.__Contributions credited to Maine Military Family Relief 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 Military Family Relief Fund checkoff, but not exceeding $2,000 annually, and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Military Family Relief Fund.

3.__Application.__This section applies to tax years beginning on and after January 1, 2005.

Sec. 2. 37-B MRSA §158 is enacted to read:

§158.__Maine Military Family Relief Fund

The Maine Military Family Relief Fund is established as a nonlapsing fund administered according to rules adopted by the Adjutant General.__The Adjutant General is authorized to make grants from the Maine Military Family Relief Fund to families of persons who are members of the Maine National Guard or residents of the State who are members of the Reserves of the Armed Forces of the United States who have been called to military duty. The Military Bureau shall adopt rules establishing eligibility criteria for the grants.__Rules adopted pursuant to this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.