PART AA
‘Sec. AA-1. 36 MRSA §5111, sub-§1-D, as enacted by PL 2013, c. 368, Pt. Q, §4, is repealed and the following enacted in its place:
If Maine Taxable income is: | The tax is: |
Less than $5,100 | 2% of the Maine taxable income |
At least $5,100 but less than $10,150 | $102 plus 4.5% of the excess over $5,100 |
At least $10,150 but less than $20,350 | $329 plus 7.0% of the excess over $10,150 |
$20,350 or more | $1,043 plus 8.5% of the excess over $20,350 |
Sec. AA-2. 36 MRSA §5111, sub-§2-D, as enacted by PL 2013, c. 368, Pt. Q, §6, is repealed and the following enacted in its place:
If Maine Taxable income is: | The tax is: |
Less than $7,650 | 2% of the Maine taxable income |
At least $7,650 but less than $15,200 | $153 plus 4.5% of the excess over $7,650 |
At least $15,200 but less than $30,500 | $493 plus 7.0% of the excess over $15,200 |
$30,500 or more | $1,043 plus 8.5% of the excess over $30,500 |
Sec. AA-3. 36 MRSA §5111, sub-§3-D, as enacted by PL 2013, c. 368, Pt. Q, §8, is repealed and the following enacted in its place:
If Maine Taxable income is: | The tax is: |
Less than $10,200 | 2% of the Maine taxable income |
At least $10,200 but less than $20,350 | $204 plus 4.5% of the excess over $10,200 |
At least $20,350 but less than $40,700 | $661 plus 7.0% of the excess over $20,350 |
$40,700 or more | $2,086 plus 8.5% of the excess over $40,700 |
Sec. AA-4. 36 MRSA §5126, first ¶, as amended by PL 2011, c. 380, Pt. N, §11 and affected by §19, is further amended to read:
For income tax years beginning on or after January 1, 1998 but before January 1, 1999, a resident individual is allowed $2,400 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another return. For income tax years beginning on or after January 1, 1999 but before January 1, 2000, a resident individual is allowed $2,750 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another return. For income tax years beginning on or after January 1, 2000 but before January 1, 2013, a resident individual is allowed $2,850 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another return. For income tax years beginning on or after January 1, 2013 but before January 1, 2014, a resident individual is allowed a deduction equal to the total amount of deductions allowed for personal exemptions in accordance with the Code, Section 151. For income tax years beginning on or after January 1, 2014, a resident individual is allowed $2,850 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another return.
Sec. AA-5. Application. This Part applies to tax years beginning on or after January 1, 2014.
PART BB
Sec. BB-1. 36 MRSA §4061, as amended by PL 2011, c. 380, Pt. M, §3 and affected by §10, is further amended to read:
§ 4061. Applicability of provisions
This chapter applies to the estates of persons who die after June 30, 1986 and before January 1, 2013 or after January 1, 2014.
Sec. BB-2. 36 MRSA §4101, as enacted by PL 2011, c. 380, Pt. M, §9, is amended to read:
§ 4101. Applicability of provisions
This chapter applies to the estates of persons who die after December 31, 2012 and before January 1, 2014.
PART CC
Sec. CC-1. 36 MRSA §5200, sub-§5, as enacted by PL 2005, c. 457, Pt. FFF, §1 and affected by §2, is repealed and the following enacted in its place:
Sec. 2. Rules. The State Tax Assessor shall adopt rules to determine the income or loss for a corporation that is a member of a unitary group that is not otherwise required to file a consolidated federal return and to prevent double taxation or double deduction of any amount included in the computation of net income under the Maine Revised Statutes, Title 36, section 5200, subsection 5. Rules adopted pursuant to this section are major substantive rules as described in Title 5, chapter 375, subchapter 2-A.
Sec. 3. Application. This Part applies to tax years beginning on or after January 1, 2015.
PART DD
Sec. DD-1. 36 MRSA §5219-II, sub-§2, as enacted by PL 2013, c. 368, Pt. L, §1, is amended to read:
Sec. DD-2. Application. This Part applies to tax years beginning on or after January 1, 2014.
PART EE
Sec. EE-1. 36 MRSA §5219-S, as amended by PL 2009, c. 213, Pt. BBBB, §16, is further amended to read:
§ 5219-S. Earned income credit
Sec. EE-2. Application. This Part applies to tax years beginning on or after January 1, 2014.
PART FF
Sec. FF-1. Maine Clean Election Fund; additional fiscal year 2014-15 transfer. Notwithstanding any provision of law to the contrary, the State Controller shall transfer $3,000,000 on July 1, 2014 from the unappropriated surplus of the General Fund to the Maine Clean Election Fund under the Maine Revised Statutes, Title 21-A, section 1124.
Sec. FF-2. Maine Clean Election Fund, additional payments to candidates. Notwithstanding any provision of law to the contrary, the Commission on Governmental Ethics and Election Practices is authorized to distribute, through rulemaking, the $3,000,000 in section 1 of this Part to certified legislative candidates in the 2014 general election. These rules are routine technical rules pursuant to the Maine Revised Statutes, Title 5, chapter 375, subchapter 2-A.
PART GG
Sec. GG-1. 5 MRSA §1522, as amended by PL 2013, c. 1, Pt. E, §1, is repealed.
Sec. GG-2. 5 MRSA §1536, sub-§1, as amended by PL 2013, c. 1, Pt. E, §2, is further amended to read:
Sec. GG-3. PL 2011, c. 380, Pt. T, §22 is amended to read:
Sec. T-22. Noncumulative cost-of-living adjustment retirement benefit. No later than August 15th in 2012 , and 2013 and 2014, the Executive Director of the Maine Public Employees Retirement System shall notify the State Controller of the total cost of providing a payment to retirees that would otherwise have been eligible for a cost-of-living adjustment but for the operation of the suspension of the annual cost-of-living adjustments pursuant to the provisions of this Part. The benefit calculation is equal to the change in the Consumer Price Index for the year ending in June of the prior calendar year, up to a maximum of 3%, but in no case may the change be less than 0%, multiplied by the retirement benefit payments up to a maximum of $20,000 for the one-year period ending August 31st of that calendar year, excluding any retirement benefits calculated pursuant to this section. The State Controller shall transfer the amounts calculated pursuant to this section up to the balance available in the reserve for retirement benefits established in the Maine Revised Statutes, Title 5, section 1522 no later than September 1st of each year. If the balance in the reserve for retirement benefits on that date is not sufficient to fully fund the total benefits calculated, the State Controller shall transfer the amount that is available in the reserve to the Maine Public Employees Retirement System and the executive director shall proportionally reduce the benefit calculated by this section to equal the amount of funding provided.
Sec. GG-4. Appropriations and allocations. The following appropriations and allocations are made.
RETIREMENT SYSTEM, MAINE PUBLIC EMPLOYEES
Retirement System - Retirement Allowance Fund 0085
Initiative: Provides funds for a noncumulative cost-of-living adjustment payable in 2014 that is equal to the change in the Consumer Price Index for the year ending June 30, 2013, up to a maximum of 3% but not less than 0%, multiplied by the retirement benefit payments up to a maximum of $30,000 for the one-year period ending August 31, 2014.
GENERAL FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $10,500,000 |
GENERAL FUND TOTAL | $0 | $10,500,000 |
PART HH
Sec. HH-1. Appropriations and allocations. The following appropriations and allocations are made.
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
Executive Branch Departments and Independent Agencies - Statewide 0017
Initiative: Provides funding to offset savings from eliminating certain longevity payments.
GENERAL FUND | 2013-14 | 2014-15 |
Personal Services
|
$294,060 | $0 |
GENERAL FUND TOTAL | $294,060 | $0 |
HIGHWAY FUND | 2013-14 | 2014-15 |
Personal Services
|
$70,600 | $0 |
HIGHWAY FUND TOTAL | $70,600 | $0 |
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF | ||
DEPARTMENT TOTALS | 2013-14 | 2014-15 |
GENERAL FUND
|
$294,060 | $0 |
HIGHWAY FUND
|
$70,600 | $0 |
DEPARTMENT TOTAL - ALL FUNDS | $364,660 | $0 |
EDUCATION, DEPARTMENT OF
General Purpose Aid for Local Schools 0308
Initiative: Provides funds to reimburse local school administrative units for adjustments made to Title I revenues when calculating the total cost of kindergarten to grade 12 public education for each school administrative unit.
GENERAL FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $42,000,000 |
GENERAL FUND TOTAL | $0 | $42,000,000 |
EDUCATION, DEPARTMENT OF | ||
DEPARTMENT TOTALS | 2013-14 | 2014-15 |
GENERAL FUND
|
$0 | $42,000,000 |
DEPARTMENT TOTAL - ALL FUNDS | $0 | $42,000,000 |
HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY BDS)
Consent Decree Z163
Initiative: Provides funds for mental health services in order to conform with the consent decree.
GENERAL FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $2,600,000 |
GENERAL FUND TOTAL | $0 | $2,600,000 |
Consumer-directed Services Z043
Initiative: Provides funding on an ongoing basis for consumer-directed, home-based care.
GENERAL FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $378,000 |
GENERAL FUND TOTAL | $0 | $378,000 |
Developmental Services Waiver - MaineCare 0987
Initiative: Appropriates funds to support services provided under the MaineCare Benefits Manual, Chapter II, Section 21 for individuals on the waiting list for waiver services.
GENERAL FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $31,708,235 |
GENERAL FUND TOTAL | $0 | $31,708,235 |
Developmental Services Waiver - Supports Z006
Initiative: Appropriates funds on an ongoing basis to support services provided under the MaineCare Benefits Manual, Chapter II, Section 29 for individuals on the waiting list for waiver services.
GENERAL FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $2,624,849 |
GENERAL FUND TOTAL | $0 | $2,624,849 |
Medicaid Waiver for Brain Injury Residential/Community Serv Z160
Initiative: Provides funding on an ongoing basis for the brain injury residential and community services waiver in the MaineCare program.
GENERAL FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $772,689 |
GENERAL FUND TOTAL | $0 | $772,689 |
HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY BDS) | ||
DEPARTMENT TOTALS | 2013-14 | 2014-15 |
GENERAL FUND
|
$0 | $38,083,773 |
DEPARTMENT TOTAL - ALL FUNDS | $0 | $38,083,773 |
HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY DHS)
Child Care Services 0563
Initiative: Allocates funds for quality differential payments of 5% for Tier 2, 10% for Tier 3 and 25% for Tier 4 for child care services.
FEDERAL BLOCK GRANT FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $1,114,544 |
FEDERAL BLOCK GRANT FUND TOTAL | $0 | $1,114,544 |
Head Start 0545
Initiative: Appropriates funds for the Head Start program.
GENERAL FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $1,250,000 |
GENERAL FUND TOTAL | $0 | $1,250,000 |
Long Term Care - Office of Aging and Disability Services 0420
Initiative: Provides funding on an ongoing basis for home-based care.
GENERAL FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $3,011,040 |
GENERAL FUND TOTAL | $0 | $3,011,040 |
Long Term Care - Office of Aging and Disability Services 0420
Initiative: Provides funding on an ongoing basis for the independent support services, homemaker services, program.
GENERAL FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $1,966,356 |
GENERAL FUND TOTAL | $0 | $1,966,356 |
Low-cost Drugs To Maine's Elderly 0202
Initiative: Restores funding for the Low-cost Drugs To Maine's Elderly program.
FUND FOR A HEALTHY MAINE | 2013-14 | 2014-15 |
All Other
|
$0 | $1,400,000 |
FUND FOR A HEALTHY MAINE TOTAL | $0 | $1,400,000 |
Maine Center for Disease Control and Prevention 0143
Initiative: Restores funding for home visitation services.
FUND FOR A HEALTHY MAINE | 2013-14 | 2014-15 |
All Other
|
$0 | $5,700,000 |
FUND FOR A HEALTHY MAINE TOTAL | $0 | $5,700,000 |
Maine Center for Disease Control and Prevention 0143
Initiative: Restores funding for Healthy Maine Partnerships.
FUND FOR A HEALTHY MAINE | 2013-14 | 2014-15 |
All Other
|
$0 | $4,600,000 |
FUND FOR A HEALTHY MAINE TOTAL | $0 | $4,600,000 |
Medical Care - Payments to Providers 0147
Initiative: Allocates funds to support services provided under the MaineCare Benefits Manual, Chapter II, Section 29 for individuals on the waiting list for waiver services.
FEDERAL EXPENDITURES FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $4,246,484 |
FEDERAL EXPENDITURES FUND TOTAL | $0 | $4,246,484 |
Medical Care - Payments to Providers 0147
Initiative: Allocates funds on an ongoing basis to support services provided under the MaineCare Benefits Manual, Chapter II, Section 21 for individuals on the waiting list for waiver services.
FEDERAL EXPENDITURES FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $51,297,616 |
FEDERAL EXPENDITURES FUND TOTAL | $0 | $51,297,616 |
Medical Care - Payments to Providers 0147
Initiative: Notwithstanding any other provisions of law, adjusts funding by decreasing funding in the Medical Care - Payments to Providers program, Fund for a Healthy Maine account and increasing funding in the Medical Care - Payments to Providers program, General Fund account to reflect a redistribution of funding within the Fund for a Healthy Maine.
GENERAL FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $11,700,000 |
GENERAL FUND TOTAL | $0 | $11,700,000 |
FUND FOR A HEALTHY MAINE | 2013-14 | 2014-15 |
All Other
|
$0 | ($11,700,000) |
FUND FOR A HEALTHY MAINE TOTAL | $0 | ($11,700,000) |
Medical Care - Payments to Providers 0147
Initiative: Restores funding for the Medicare savings program.
GENERAL FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $4,900,000 |
GENERAL FUND TOTAL | $0 | $4,900,000 |
FEDERAL EXPENDITURES FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $7,926,386 |
FEDERAL EXPENDITURES FUND TOTAL | $0 | $7,926,386 |
Medical Care - Payments to Providers 0147
Initiative: Provides funding on an ongoing basis for the brain injury residential and community services waiver in the MaineCare program.
FEDERAL EXPENDITURES FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $1,249,925 |
FEDERAL EXPENDITURES FUND TOTAL | $0 | $1,249,925 |
Medical Care - Payments to Providers 0147
Initiative: Provides funds on an ongoing basis to support services provided under the MaineCare Benefits Manual, Chapter II, Section 22, the physically disabled waiver.
GENERAL FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $788,688 |
GENERAL FUND TOTAL | $0 | $788,688 |
FEDERAL EXPENDITURES FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $1,275,805 |
FEDERAL EXPENDITURES FUND TOTAL | $0 | $1,275,805 |
Nursing Facilities 0148
Initiative: Provides funding for increased reimbursements under the MaineCare program for nursing facilities.
GENERAL FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $11,584,000 |
GENERAL FUND TOTAL | $0 | $11,584,000 |
FEDERAL EXPENDITURES FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $18,738,623 |
FEDERAL EXPENDITURES FUND TOTAL | $0 | $18,738,623 |
Temporary Assistance for Needy Families 0138
Initiative: Restores funding for child care rates.
FEDERAL BLOCK GRANT FUND | 2013-14 | 2014-15 |
All Other
|
$0 | $2,700,000 |
FEDERAL BLOCK GRANT FUND TOTAL | $0 | $2,700,000 |
HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY DHS) | ||
DEPARTMENT TOTALS | 2013-14 | 2014-15 |
GENERAL FUND
|
$0 | $35,200,084 |
FEDERAL EXPENDITURES FUND
|
$0 | $84,734,839 |
FUND FOR A HEALTHY MAINE
|
$0 | $0 |
FEDERAL BLOCK GRANT FUND
|
$0 | $3,814,544 |
DEPARTMENT TOTAL - ALL FUNDS | $0 | $123,749,467 |
JUDICIAL DEPARTMENT
Courts - Supreme, Superior and District 0063
Initiative: Provides funding to offset savings from eliminating certain longevity payments.
GENERAL FUND | 2013-14 | 2014-15 |
Personal Services
|
$201,087 | $0 |
GENERAL FUND TOTAL | $201,087 | $0 |
JUDICIAL DEPARTMENT | ||
DEPARTMENT TOTALS | 2013-14 | 2014-15 |
GENERAL FUND
|
$201,087 | $0 |
DEPARTMENT TOTAL - ALL FUNDS | $201,087 | $0 |
LEGISLATURE
Legislature 0081
Initiative: Provides funding to offset savings from eliminating certain longevity payments.
GENERAL FUND | 2013-14 | 2014-15 |
Personal Services
|
$2,771 | $0 |
GENERAL FUND TOTAL | $2,771 | $0 |
LEGISLATURE | ||
DEPARTMENT TOTALS | 2013-14 | 2014-15 |
GENERAL FUND
|
$2,771 | $0 |
DEPARTMENT TOTAL - ALL FUNDS | $2,771 | $0 |
SECTION TOTALS | 2013-14 | 2014-15 |
GENERAL FUND
|
$497,918 | $115,283,857 |
HIGHWAY FUND
|
$70,600 | $0 |
FEDERAL EXPENDITURES FUND
|
$0 | $84,734,839 |
FUND FOR A HEALTHY MAINE
|
$0 | $0 |
FEDERAL BLOCK GRANT FUND
|
$0 | $3,814,544 |
SECTION TOTAL - ALL FUNDS | $568,518 | $203,833,240 |
PART II
Sec. II-1. 30-A MRSA §5681, sub-§5-C, as amended by PL 2013, c. 368, Pt. J, §1, is further amended to read: