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Amend the amendment by striking out all of Parts Z and GG.
Amend the amendment by inserting after Part HH the following:
PART II
‘
Sec. II-1. Appropriations and allocations. The following appropriations and allocations are made.
 
HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY BDS)
 
Mental Health Services - Child Medicaid 0731
 
Initiative: Restores funding under the MaineCare program for persons 19 and 20 years of age with income less than or equal to 150% of the nonfarm income official poverty line.

GENERAL FUND	2011-12	2012-13	
All Other	$0	$238,173	
			
GENERAL FUND TOTAL	$0	$238,173	

Mental Health Services - Children 0136
 
Initiative: Provides funds to offset a reduction in contracts for residential services in Part A of this Act.

GENERAL FUND	2011-12	2012-13	
All Other	$0	$1,250,000	
			
GENERAL FUND TOTAL	$0	$1,250,000	

Mental Health Services - Community Medicaid 0732
 
Initiative: Restores funding under the MaineCare program for persons 19 and 20 years of age with income less than or equal to 150% of the nonfarm income official poverty line.

GENERAL FUND	2011-12	2012-13	
All Other	$0	$138,229	
			
GENERAL FUND TOTAL	$0	$138,229	

HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY BDS)			
DEPARTMENT TOTALS	2011-12	2012-13	
			
GENERAL FUND	$0	$1,626,402	
			
DEPARTMENT TOTAL - ALL FUNDS	$0	$1,626,402	

HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY DHS)
 
Head Start 0545
 
Initiative: Restores funding for the Head Start program.

GENERAL FUND	2011-12	2012-13	
All Other	$0	$2,000,000	
			
GENERAL FUND TOTAL	$0	$2,000,000	

Medical Care - Payments to Providers 0147
 
Initiative: Restores funding for Medicaid services for a parent or a caretaker relative of an eligible child from a maximum of 133% of the federal poverty level to 100%.

GENERAL FUND	2011-12	2012-13	
All Other	$0	$5,866,833	
			
GENERAL FUND TOTAL	$0	$5,866,833	

FEDERAL EXPENDITURES FUND	2011-12	2012-13	
All Other	$0	$10,106,031	
			
FEDERAL EXPENDITURES FUND TOTAL	$0	$10,106,031	

Medical Care - Payments to Providers 0147
 
Initiative: Restores funding under the MaineCare program for persons 19 and 20 years of age with income less than or equal to 150% of the nonfarm income official poverty line.

GENERAL FUND	2011-12	2012-13	
All Other	$0	$3,653,598	
			
GENERAL FUND TOTAL	$0	$3,653,598	

FEDERAL EXPENDITURES FUND	2011-12	2012-13	
All Other	$0	$6,941,958	
			
FEDERAL EXPENDITURES FUND TOTAL	$0	$6,941,958	

State-funded Foster Care/Adoption Assistance 0139
 
Initiative: Provides funds to offset a reduction in contracts in the family reunification program in Part A of this Act.

GENERAL FUND	2011-12	2012-13	
All Other	$0	$1,249,500	
			
GENERAL FUND TOTAL	$0	$1,249,500	

HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY DHS)			
DEPARTMENT TOTALS	2011-12	2012-13	
			
GENERAL FUND	$0	$12,769,931	
FEDERAL EXPENDITURES FUND	$0	$17,047,989	
			
DEPARTMENT TOTAL - ALL FUNDS	$0	$29,817,920	

SECTION TOTALS	2011-12	2012-13	
			
GENERAL FUND	$0	$14,396,333	
FEDERAL EXPENDITURES FUND	$0	$17,047,989	
			
SECTION TOTAL - ALL FUNDS	$0	$31,444,322	
 
PART JJ
Sec. JJ-1.  36 MRSA §5117  is enacted to read:
§ 5117. Tax equalization
For tax years beginning on or after January 1, 2012, a tax equalization payment is imposed on every resident individual who is determined, solely on the basis of expanded income and with respect to the most recent tax incidence analysis report filed with the Legislature under section 200, to fall within the top 1% of Maine resident individual taxpayers.
 
1.  Definitions.     As used in this section, unless the context otherwise indicates, the following terms have the following meanings.
 
A.  "Expanded income" means the income of the taxpayer determined pursuant to section 6201, subsection 9.
 
B.  "State and local tax burden" means the average effective tax rate of all state and local taxes paid by all individual taxpayers in a class of taxpayers.
 
C.  "Tax equalization gap" means the difference between the state and local tax burden for the top 1% of taxpayers and the state and local tax burden for the bottom 99% of taxpayers based on expanded income as identified in the most recent tax incidence analysis report filed with the Legislature under section 200.
 
2.  Partial tax equalization rate.     By September 15, 2012 and annually thereafter, the State Tax Assessor shall calculate the tax equalization gap. The partial tax equalization rate is the lesser of the tax equalization gap and the rate specified in this subsection and may not be less than zero. The partial tax equalization rate specified in this subsection applies to the tax years that begin during the calendar year during which the rate is calculated. For tax years beginning on or after January 1, 2012, the partial tax equalization rate is .288%.
 
3.  Tax equalization payment amount.     The tax equalization payment amount under this section for any taxable year is equal to the partial tax equalization rate for that taxable year determined in accordance with subsection 2 multiplied by the expanded income of the taxpayer for the taxable year. For the purposes of this subsection, the expanded income of the taxpayer is the total expanded income for the income tax filing unit regardless of income tax filing status.
 
4.  Payment; enforcement.     The State Tax Assessor shall provide for the reporting and payment of the tax equalization payment on individual income tax forms. The tax equalization payment is not income tax for the purposes of this Part. The provisions of this Title applying to the collection and enforcement of income taxes apply to the collection and enforcement of the tax equalization payment except that an obligation to pay estimated taxes under section 5228 does not apply with regard to the tax equalization payment. Income tax credits available under chapter 822 do not apply with regard to the tax equalization payment.
 
5.  Rules.    The State Tax Assessor may adopt rules, which are routine technical rules pursuant to Title 5, chapter 375, subchapter 2-A, to implement this section.’
Amend the amendment by relettering or renumbering any nonconsecutive Part letter or section number to read consecutively.
 
SUMMARY
This amendment restores funding to support health for Maine families, including MaineCare coverage for persons 19 and 20 years of age; residential care for children; the Head Start program; MaineCare coverage for parents and caretakers of eligible children at 133% of the federal poverty level; and support for family reunification. The amendment provides funding for the restoration of services through the establishment of a tax equalization payment imposed on persons whose state and local tax burden is in the top 1% of all taxpayers.
FISCAL NOTE REQUIRED
(See attached)