6. It establishes July 1, 2004 as the effective date for the gross receipts tax.

PART J

Part J does the following.

1. It authorizes the State Controller to accept fiscal year 2002-03 balances returned by providers as General Fund unappropriated surplus in fiscal year 2003-04.

2. It authorizes the State Controller to accept as General Fund unappropriated surplus balances representing the reimbursement of disproportionate share hospital payments in federal fiscal year 2001-02 from institutes for mental disease.

3. It transfers $3,691,639 from the Child Support Collections, Other Special Revenue Funds account in the Department of Human Services to the unappropriated surplus of the General Fund no later than June 30, 2004.

4. It directs the Department of Human Services to implement a MaineCare rule change to limit the HIV waiver to 130 enrollees.

PART K

Part K does the following.

1. It authorizes the State Controller to transfer up to $26,202,734 from the Profit and Loss Account of the General Fund to the General Fund TANF Reserve Account no later than June 30, 2004.

2. It authorizes the State Controller to transfer $6,929,748 from the General Fund TANF Reserve Account to the unappropriated surplus of the General Fund no later than June 30, 2004.

3. It authorizes the State Controller to transfer $19,272,986 from the General Fund TANF Reserve Account to the TANF Federal Block Grant Account no later than June 30, 2004.

PART L

Part L transfers $161,137 in fiscal year 2003-04 and $121,118 in fiscal year 2004-05 from the State Fire Marshal's Office, Other Special Revenue Funds account to the unappropriated surplus of the General Fund no later than June 30, 2004 and June 30, 2005, respectively.