Sec. C-1. 36 MRSA §6201, sub-§5, as amended by PL 1995, c. 368, Pt. CCC, §7 and affected by §11, is further amended to read:
Sec. C-2. 36 MRSA §6201, sub-§7, as enacted by PL 1987, c. 516, §§3 and 6, is amended to read:
Sec. C-3. 36 MRSA §6201, sub-§9, as repealed and replaced by PL 2007, c. 438, §113, is amended to read:
(1) Contributions, including catch-up contributions, to any pension, annuity or retirement plan, including contributions to an individual retirement account under Section 408 of the Code, a simplified employee pension plan, a salary reduction simplified employee pension plan, a savings incentive match plan for employees plan and a deferred compensation plan under Section 457 of the Code and cash or deferred arrangements under Section 401 of the Code and qualified, or "Keogh," accounts;
(2) Nontaxable contributions to a flexible spending arrangement under Section 125 of the Code;
(3) Amounts excluded from gross income under Section 129 of the Code;
(4) Distributions from a ROTH IRA;
(5) Capital gains;
(6) The absolute value of the amount of trade or business loss, net operating loss carry-over, capital loss, rental loss, farm loss, partnership or S Corporation loss included in Maine adjusted gross income;
(8) Life insurance proceeds paid on death of an insured;
(9) Nontaxable lawsuit rewards resulting from lawsuits for actions such as slander, libel and pain and suffering, excluding reimbursements such as medical and legal expenses associated with the case;
(10) Support money;
(11) Nontaxable strike benefits;
(12) The gross amount of any pension or annuity, including railroad retirement benefits;
(13) All payments received under the federal Social Security Act and state unemployment insurance laws;
(14) Veterans' disability pensions;
(15) Nontaxable interest received from the Federal Government or any of its agencies or instrumentalities;
(16) Interest or dividends on obligations or securities of this State and its political subdivisions and authorities;
(17) Workers' compensation and the gross amount of "loss of time" insurance; and
(18) Cash public assistance and relief, but not including relief granted under this chapter . ; and
(19) The total nontaxable portion of the following items of income, determined as if a federal income tax return were required, but only if the total of all of the following income items exceeds $5,000:
(a) Jury duty payments;
(c) Lawsuit awards resulting from lawsuits for actions such as slander, libel and pain and suffering, excluding reimbursements such as medical and legal expenses associated with the case;
(d) Strike benefits; and
(e) Life insurance proceeds paid on death of an insured.
(1) The first $5,000 of proceeds from a life insurance policy, whether paid in a lump sum or in the form of an annuity;
(2) A rollover from an individual retirement account, pension or annuity fund or plan to an individual retirement account, pension or annuity fund or plan;
(3) Gifts from nongovernmental sources; and
(4) Surplus foods or other relief in kind supplied by a governmental agency.
Sec. C-4. 36 MRSA §6203-A, as amended by PL 2009, c. 213, Pt. S, §14 and affected by §16, is repealed and the following enacted in its place:
§ 6203-A. Procedure for reimbursement
Sec. C-5. 36 MRSA §6204, as amended by PL 2005, c. 2, Pt. E, §3 and affected by §§7 and 8, is repealed and the following enacted in its place:
§ 6204. Filing date
Sec. C-6. 36 MRSA §6207, sub-§1, ¶A-1, as amended by PL 2009, c. 213, Pt. XXX, §1, is further amended to read:
(1) Tables established by the assessor must be based on the benefit formula set forth in this subsection and include benefit base brackets in increments of $100 and household income brackets in increments of $1,000.
(2) The maximum benefit under this subsection is limited to $2,000;
Sec. C-7. 36 MRSA §6207, sub-§1, ¶B, as enacted by PL 2009, c. 213, Pt. XXX, §2, is amended to read:
Sec. C-8. 36 MRSA §6207, sub-§1, ¶C is enacted to read:
Sec. C-9. 36 MRSA §6210, last ¶, as amended by PL 2005, c. 218, §59, is further amended to read:
The assessor shall include a checkoff to request an the application form and instructions for the Maine Residents Property Tax Program on with the individual income tax form. The assessor shall also provide a paperless option for filing an application for the Maine Residents Property Tax Program.
Sec. C-10. Report. By January 15, 2012, the State Tax Assessor shall submit a report to the joint standing committee of the Legislature having jurisdiction over taxation matters providing information comparing the annual cost of the Maine Residents Property Tax Program from 2005 to 2011, including the number of applicants for benefits under the Maine Residents Property Tax Program and the average benefits provided, and providing projections for the same information for 2012 to 2015. The report must identify the extent of increased participation in and benefit cost of the Maine Residents Property Tax Program as the result of coordination of the program with the income tax. The committee may submit legislation related to the report to the Second Regular Session of the 125th Legislature.
Sec. C-11. Application. Unless otherwise specified and except for that section of this Part that amends the Maine Revised Statutes, Title 36, section 6210, this Part applies to application filed with respect to program application periods of the Maine Residents Property Tax Program beginning on or after August 1, 2010. That section of this Part that amends Title 36, section 6210 applies to application filed with respect to program application periods of the Maine Residents Property Tax Program beginning during or after January 2011.