HP1347
LD 1826		 PUBLIC Law, Chapter 685

Signed on 2012-05-21 00:00:00.0 - Second Regular Session - 125th Maine Legislature
 
  
Bill Tracking, Additional Documents Chamber Status

An Act To Revise the Income Tax Return Checkoffs

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 27 MRSA §8  is enacted to read:

§ 8.  Maine Public Library Fund

There is established the Maine Public Library Fund, an interest-bearing account, referred to in this section as "the fund." The fund receives money deposited by the Treasurer of State pursuant to Title 36, section 5291 and any other money contributed to the fund. The fund is administered by the State Librarian. All money deposited in the fund and the earnings on that money remain in the fund to be used to provide grants to free public libraries for use in providing services identified as priority services by the State Librarian. Money in the fund may also be used for the necessary administrative and personnel costs associated with the management of the fund but may not be deposited in the General Fund or any other fund except as specifically provided by law.

Sec. 2. 36 MRSA §5283,  as amended by PL 1989, c. 502, Pt. A, §137, is further amended by adding at the end a new paragraph to read:

This section is repealed December 31, 2012.

Sec. 3. 36 MRSA §5283-A  is enacted to read:

§ 5283-A.  Voluntary contribution through checkoffs

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, 5285-A, 5288-A, 5289, 5290 or 5291 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.

2.  Cost of administration.   The State Tax Assessor shall determine annually the total amount contributed to each fund or organization by taxpayers making contributions through a checkoff on the individual income tax return form. Prior to the beginning of the next year, the assessor shall deduct the cost of administering the checkoff for the organization or fund and report the remainder to the Treasurer of State, who shall forward that amount to the designated organization or fund.

Sec. 4. 36 MRSA §5284, sub-§2,  as amended by PL 2003, c. 414, Pt. B, §68 and affected by c. 614, §9, is further amended to read:

2. Contributions credited to Maine Endangered and Nongame Wildlife 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 assessor shall deduct the cost of administering the nongame checkoff , but not exceeding $5,000 annually, and report the remainder to the Treasurer of State, who shall credit that amount to the Maine Endangered and Nongame Wildlife Fund, which is established in Title 12, section 10253.

Sec. 5. 36 MRSA §5284-A, sub-§2,  as enacted by PL 2003, c. 682, §5, is amended to read:

2. Contributions credited to Companion Animal Sterilization 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 assessor shall deduct the cost of administering the Companion Animal Sterilization Fund checkoff , but not exceeding $5,000 annually, and report the remainder to the Treasurer of State, who shall credit the amount to the Companion Animal Sterilization Fund, which is established in Title 7, section 3910-B.

Sec. 6. 36 MRSA §5285, sub-§2,  as amended by PL 1993, c. 600, Pt. A, §280, is further amended to read:

2. Contributions credited to the Maine Children's Trust Incorporated.   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 Children's Trust Incorporated checkoff , but not exceeding $2,000 annually, and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Children's Trust Incorporated, which is established in Title 22, chapter 1058.

Sec. 7. 36 MRSA §5285-A, sub-§2,  as amended by PL 2007, c. 240, Pt. TT, §2 and affected by §3, is further amended to read:

2. Contributions credited to the Bone Marrow Screening 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 Bone Marrow Screening Fund checkoff , but not exceeding $2,000 annually, and report the remainder to the Treasurer of State, who shall forward that amount to the Bone Marrow Screening Fund.

Sec. 8. 36 MRSA §5288-A, sub-§1,  as enacted by PL 2007, c. 674, §1 and affected by §2, is amended to read:

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 $5. 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 $... ."

Sec. 9. 36 MRSA §5289,  as enacted by PL 2005, c. 519, Pt. RRR, §1 and affected by §3, is amended to read:

§ 5289. Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff

1. Maine Veterans' Memorial Cemetery Maintenance 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 Veterans' Memorial Cemetery Maintenance Fund established in Title 37-B, section 504, subsection 6. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Veterans' Memorial Cemetery Maintenance Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $1 $5. Each individual income tax return form must contain a designation in substantially the following form: "Maine Veterans' Memorial Cemetery Maintenance Fund: ( ) $1, ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ."
2. Contributions credited to Maine Veterans' Memorial Cemetery Maintenance 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 Veterans' Memorial Cemetery Maintenance Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Veterans' Memorial Cemetery Maintenance Fund.

Sec. 10. 36 MRSA §5290,  as enacted by PL 2005, c. 672, §3 and affected by §§6 and 8, is amended 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 $5. 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. 11. 36 MRSA §5291  is enacted to read:

§ 5291.  Maine Public Library Fund; voluntary checkoff

1.  Maine Public Library 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 Public Library Fund established in Title 27, section 8. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Public Library 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: "Maine Public Library Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $.... ."
2.  Contributions credited to Maine Public Library 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 Public Library Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Public Library Fund.

Sec. 12. Report and review. By January 15, 2017, the Department of Administrative and Financial Services, Bureau of Revenue Services shall submit a report to the joint standing committee of the Legislature having jurisdiction over taxation matters identifying the amount contributed to each income tax checkoff under the Maine Revised Statutes, Title 36, chapter 831 over the previous 5 years and the cost of administering the checkoffs, and listing any checkoffs removed from the individual tax return pursuant to Title 36, section 5283-A. By April 1, 2017, the joint standing committee of the Legislature having jurisdiction over taxation matters shall review the report and may submit a bill to the 128th Legislature to implement any recommendations resulting from the review.

Sec. 13. Appropriations and allocations. The following appropriations and allocations are made.

ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF

Revenue Services, Bureau of 0002

Initiative: Provides a one-time appropriation for the administrative costs of adding one additional tax checkoff for the Maine Public Library Fund and eliminating the checkoff for political parties.

GENERAL FUND 2011-12 2012-13
All Other
 $0 $10,500
inline graphic sline.gif inline graphic sline.gif
GENERAL FUND TOTAL $0 $10,500

ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
DEPARTMENT TOTALS 2011-12 2012-13
GENERAL FUND
 $0 $10,500
inline graphic sline.gif inline graphic sline.gif
DEPARTMENT TOTAL - ALL FUNDS $0 $10,500

LIBRARY, MAINE STATE

Maine Public Library Fund N131

Initiative: Allocates funds to provide grants to free public libraries in the State.

OTHER SPECIAL REVENUE FUNDS 2011-12 2012-13
All Other
 $0 $10,000
inline graphic sline.gif inline graphic sline.gif
OTHER SPECIAL REVENUE FUNDS TOTAL $0 $10,000

LIBRARY, MAINE STATE
DEPARTMENT TOTALS 2011-12 2012-13
OTHER SPECIAL REVENUE FUNDS
 $0 $10,000
inline graphic sline.gif inline graphic sline.gif
DEPARTMENT TOTAL - ALL FUNDS $0 $10,000

SECTION TOTALS 2011-12 2012-13
GENERAL FUND
 $0 $10,500
OTHER SPECIAL REVENUE FUNDS
 $0 $10,000
inline graphic sline.gif inline graphic sline.gif
SECTION TOTAL - ALL FUNDS $0 $20,500

Effective 90 days following adjournment of the 125th Legislature, Second Regular Session, unless otherwise indicated.

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