Sec. 3. 36 MRSA §5290 is enacted to read:

§5290.__Maine Asthma and Lung Disease Research Fund; voluntary

checkoff

1.__Maine Asthma and Lung Disease Research 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 Asthma and Lung Disease Research Fund established in Title 22, section 1700-A.__A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Asthma and Lung Disease Research 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: "Maine Asthma and Lung Disease Research Fund: ( ) $1, ( ) $5, ( ) $10, ( ) $25 or ( ) Other $.... ."

2.__Contributions credited to Maine Asthma and Lung Disease Research 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, up to $2,000 annually, of administering the Maine Asthma and Lung Disease Research Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Asthma and Lung Disease Research Fund.

Sec. 4. Contributions to the Maine Asthma and Lung Disease Research Fund. The Commissioner of Administrative and Financial Services shall seek outside funds to fully fund the fiscal year 2006-07 administrative costs associated with the Maine Asthma and Lung Disease Research Fund income tax checkoff under the Maine Revised Statutes, Title 36, section 5290. Any funds received must be deposited in Maine Revenue Services' Maine Asthma and Lung Research Fund Other Special Revenue Funds account.

Sec. 5. Certification of contributions to the Maine Asthma and Lung Disease Research Fund. The Commissioner of Administrative and Financial Services shall account for all contributions to the Maine Asthma and Lung Disease Research Fund Other Special Revenue Funds account and certify to the Secretary of State and the Revisor of Statutes when transfers total or exceed $14,648.

Sec. 6. Application. This Act applies to tax years beginning on and after January 1, 2006.