A.__The Small Business Hardship Fund is established as a part of the fund to assist self-employed persons and employers for which participation in the plan constitutes a hardship.

B.__Payments are deposited into the fund from the following sources:

(1)__Premium payments made by individuals and employers as follows:

(a)__Premium levels for individuals must be based on 2 levels of income: income at or under $35,000 per year and income over $35,000 per year; and

(b)__Assessment levels for employers must be based on 2 levels of profitability: that measured by a profit margin smaller than 10% and that measured by a profit margin of 10% or greater;

(2)__Premium payments made by residents and nonresidents based on earned income not included in subparagraph 1 and on unearned income;

(3)__Payments made by federal, state and local governmental units;

(4)__Payments from the increase in the cigarette tax from 47.0 mills to 49.5 mills levied pursuant to Title 36, section 4365, beginning in fiscal year 2006-07.__ Payments from the cigarette tax must be deposited into the Small Business Hardship Fund.__Only amounts not required for that fund may be transferred from that fund into the Maine Health Care Trust Fund;

(5)__Copayments for permanent care made pursuant to section 372, subsection 3, paragraph D; and

(6)__Other payments made pursuant to law.