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An Act To Clarify the Status of Subsidy Payments to Guardians
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 19-A MRSA §2001, sub-§5, ¶A,  as amended by PL 2003, c. 123, §1, is further amended to read:
 
A.  Gross income includes income from an ongoing source, including, but not limited to, salaries, wages, commissions, royalties, bonuses, dividends, severance pay, pensions, interest, trust funds, annuities, capital gains, social security benefits, disability insurance benefits, prizes, workers' compensation benefits, spousal support actually received pursuant to a preexisting order from a spouse who is not the parent of the child for whom support is being determined, and educational grants, fellowships or subsidies that are available for personal living expenses. Gross income does not include child support or permanency guardianship subsidies received by either party for children other than the child for whom support is being determined.
Sec. 2. 36 MRSA §5122, sub-§2, ¶Y  is enacted to read:
 
Y.  To the extent included in federal adjusted gross income, any amount constituting a permanency guardianship subsidy pursuant to Title 22, section 4038-D.
 
SUMMARY
This bill establishes that income from a permanency guardianship subsidy may not be considered income for the purposes of calculating a child support entitlement or child support obligation or for the computation of taxable income for resident individuals.