CHAPTER 703
S.P. 657 - L.D. 1724
Be it enacted by the People of the State of Maine as follows:
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, 2004 but before January 1, 2007.
4. Repeal. This section is repealed December 31, 2007.
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.
Sec. 3. Administrative costs to be reimbursed. The Department of Administrative and Financial Services, Bureau of Revenue Services shall absorb within existing resources any administrative costs involved in the initial implementation of this Act. Notwithstanding the Maine Revised Statutes, Title 37-B, section 158 or any other provision of law, the Commissioner of Defense, Veterans and Emergency Management must transfer from the Maine Military Family Relief Fund established in Title 37-B, section 158 an amount determined by the State Tax Assessor to be the additional administrative costs associated with the implementation of this Act. The State Tax Assessor is authorized to deposit the funds received as reimbursement for costs incurred in an Other Special Revenue Funds account within the Bureau of Revenue Services to be used to support the operations of the bureau necessary for the implementation of this Act.
Sec. 4. Appropriations and allocations. The following appropriations and allocations are made.
ADMINISTRATIVE AND FINANCIAL SERVICES,
DEPARTMENT OF
Maine Revenue Services 0002
Initiative: Allocates funds for the administrative costs associated with the Maine Military Family Relief Fund voluntary checkoff in the event revenue is available for transfer in fiscal year 2004-05.
Other Special Revenue Funds 2003-04 2004-05
All Other $0 $10,791
__________ __________
Other Special Revenue Funds $0 $10,791
ADMINISTRATIVE AND FINANCIAL SERVICES,
DEPARTMENT OF
DEPARTMENT TOTALS 2003-04 2004-05
OTHER SPECIAL REVENUE
FUNDS $0 $10,791
__________ __________
DEPARTMENT TOTAL -
ALL FUNDS $0 $10,791
DEFENSE, VETERANS AND EMERGENCY MANAGEMENT,
DEPARTMENT OF
Veterans Services 0110
Initiative: Allocates funds received from the Maine Military Family Relief Fund voluntary checkoff.
Other Special Revenue Funds 2003-04 2004-05
All Other $0 $10,200
__________ __________
Other Special Revenue
Funds Total $0 $10,200
DEFENSE, VETERANS AND EMERGENCY MANAGEMENT,
DEPARTMENT OF
DEPARTMENT TOTALS 2003-04 2004-05
OTHER SPECIAL REVENUE
FUNDS $0 $10,200
__________ __________
DEPARTMENT TOTAL -
ALL FUNDS $0 $10,200
SECTION TOTALS 2003-04 2004-05
OTHER SPECIAL REVENUE
FUNDS $0 $20,991
__________ __________
SECTION TOTAL -
ALL FUNDS $0 $20,991
Effective July 30, 2004, unless otherwise indicated.
| Revisor of Statutes Homepage | Subject Index | Search | 121st Laws of Maine | Maine Legislature |
