Maine LD 787: An Act To Provide Tax Credits for Adult Day Care and Respite and Hospice Care

LD 787 (subjects: INCOME TAX , CREDITS )

Official bill page at mainelegislature.org: http://www.mainelegislature.org/legis/bills/display_ps.asp?ld=787&PID=1456&snum=127


Sponsors | Actions | Bill Text & Amendments | Patterns of Support | In The News


Sponsors

Principal Sponsor: Rep. Denise Harlow of Portland: (D – District 36) — e-mail

5 Cosponsors:

Actions

Chamber

Action
3/10/2015 House Committee on Taxation suggested and ordered printed.
The Bill was REFERRED to the Committee on TAXATION.
Sent for concurrence. ORDERED SENT FORTHWITH.
3/11/2015 Senate On motion by Senator McCormick of Kennebec, REFERRED to the Committee on Taxation, in concurrence.
4/29/2015 House Reports READ.
On motion of Representative GOODE of Bangor TABLED pending ACCEPTANCE of Either Report.

Later today assigned.
4/29/2015 House Unfinished Business
4/30/2015 House Speaker laid before the House
Representative GOODE of Bangor moved to ACCEPT the Minority Ought to Pass as Amended Report. (Roll Call Ordered)
Representative GOODE of Bangor moved to TABLE until later in today’s session. (Roll Call Ordered)
Representative FREDETTE of Newport, WITHDREW his REQUEST for a roll call.
Representative GOODE of Bangor WITHDREW his motion to TABLE until later in today’s session.
Subsequently, the Minority Ought to Pass as Amended Report was ACCEPTED.
ROLL CALL NO. 49
(Yeas 142 – Nays 5 – Absent 4 – Excused 0)
The Bill was READ ONCE.
Committee Amendment “A” (H-95) was READ and ADOPTED.
Under suspension of the rules, the Bill was given its SECOND READING without REFERENCE to the Committee on Bills in the Second Reading.
The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment “A” (H-95).
Sent for concurrence. ORDERED SENT FORTHWITH.
5/5/2015 Senate Reports READ
On motion by Senator McCORMICK of Kennebec, Tabled until Later in Today’s Session, pending ACCEPTANCE OF EITHER REPORT
5/6/2015 Senate Unfinished Business
5/7/2015 Senate Taken from the table by the President
On motion by Senator McCORMICK of Kennebec the Minority Ought to Pass As Amended by Committee Amendment “A” (H-95) Report ACCEPTED
READ ONCE
Committee Amendment “A” (H-95) READ and ADOPTED , in concurrence.
Under suspension of the Rules READ A SECOND TIME
On motion by Senator SAVIELLO of Franklin Senate Amendment “A” (S-72) READ and ADOPTED
Subsequently, PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment “A” (H-95) AND Senate Amendment “A” (S-72) , in NON-CONCURRENCE.
Ordered sent down forthwith for concurrence.
5/12/2015 House The House RECEDED and CONCURRED to PASSAGE TO BE ENGROSSED as Amended by Committee Amendment “A” (H-95) and Senate Amendment “A” (S-72).
ORDERED SENT FORTHWITH.
5/14/2015 House PASSED TO BE ENACTED.
Sent for concurrence. ORDERED SENT FORTHWITH.
5/19/2015 Senate On motion by Senator HAMPER of Oxford PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending , in concurrence.
6/30/2015 Senate On Motion by Senator HAMPER of Oxford taken from the SPECIAL APPROPRIATIONS TABLE.
On motion by Same Senator Under suspension of the Rules RECONSIDERED PASSAGE TO BE ENGROSSED AS AMENDED BY Committee Amendment “A” (H-95) and Senate Amendment “A” (S-72) , in concurrence.
On motion by Same Senator Under further suspension of the Rules RECONSIDERED whereby Senate Amendment “A” (S-72) was ADOPTED
On motion by Same Senator Senate Amendment “A” (S-328) to Senate Amendment “A” (S-72) READ and ADOPTED
Senate Amendment “A” (S-72) As Amended By Senate Amendment “A” (S-328) thereto ADOPTED , in NON-CONCURRENCE.
PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment “A” (H-95) and Senate Amendment “A” (S-72) AS AMENDED BY Senate Amendment “A” (S-328) thereto , in NON-CONCURRENCE.
Ordered sent down forthwith for concurrence.
6/30/2015 House The House RECEDED and CONCURRED to PASSAGE TO BE ENGROSSED as Amended by Committee Amendment “A” (H-95) and Senate Amendment “A” (S-72) as Amended by Senate Amendment “A” (S-328) thereto.
ORDERED SENT FORTHWITH.
6/30/2015 House PASSED TO BE ENACTED.
Sent for concurrence. ORDERED SENT FORTHWITH.
6/30/2015 Senate PASSED TO BE ENACTED, in concurrence.

Bill Text & Amendments

Important Note: The bill text below presents L.D. 787 as originally introduced. L.D. 787 was changed by the legislature through amendment. To understand the impact of this legislation in proper context, be sure to read adopted amendment text, available here: C-A (H-95) S-A (S-72) .

An Act To Provide Tax Credits for Adult Day Care and Respite and Hospice Care

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA 5218, as amended by PL 2005, c. 519, Pt. DD, 1 to 3, is further amended to read:

5218. Income tax credit for child and adult care expenses

1. Resident taxpayer. A resident individual is allowed a credit against the tax otherwise due under this Part in the amount of 25% of the federal tax credit allowable for child and dependent care expenses in the same tax year , except that for tax years beginning in 2003, 2004 and 2005, the applicable percentage is 21.5% instead of 25% as modified under subsection 1-A.
1-A. Adult care expenses. The modified tax credit available under this section is equal to the federal tax credit allowable for child and dependent care expenses calculated as if it included expenses paid by the taxpayer for adult day care, respite care and hospice care.
2. Nonresident taxpayer. A nonresident individual is allowed a credit against the tax otherwise due under this Part in the amount of 25% of the federal tax credit allowable for child and dependent care expenses , as modified under subsection 1-A, multiplied by the ratio of the individual’s Maine adjusted gross income, as defined in section 5102, subsection 1-C, paragraph B, to the individual’s entire federal adjusted gross income, as modified by section 5122 , except that for tax years beginning in 2003, 2004 and 2005, the applicable percentage is 21.5% instead of 25%.
2-A. Part-year resident taxpayer. An individual who files a return as a part-year resident in accordance with section 5224-A is allowed a credit against the tax otherwise due under this Part in the amount of 25% , except that for tax years beginning in 2003, 2004 and 2005 the applicable percentage is 21.5%, instead of 25%, of the federal tax credit allowable for child and dependent care expenses , as modified under subsection 1-A, multiplied by a ratio, the numerator of which is the individual’s Maine adjusted gross income as defined in section 5102, subsection 1-C, paragraph A for that portion of the taxable year during which the individual was a resident plus the individual’s Maine adjusted gross income as defined in section 5102, subsection 1-C, paragraph B for that portion of the taxable year during which the individual was a nonresident and the denominator of which is the individual’s entire federal adjusted gross income, as modified by section 5122.
3. Quality child care services. The credit provided by subsections 1, 2 and 2-A doubles in amount if the child care expenses were incurred through the use of quality child care services as defined in section 5219-Q, subsection 1.
4. Refund. The credit allowed by this section may result in a refund of up to $500. In the case of a nonresident individual, the refundable portion of the credit may not exceed $500 multiplied by the ratio of the individual’s Maine adjusted gross income, as defined in section 5102, subsection 1-C, paragraph B, to the individual’s entire federal adjusted gross income, as modified by section 5122. In the case of an individual who files a return as a part-year resident in accordance with section 5224-A, the refundable portion of the credit may not exceed $500 multiplied by a ratio, the numerator of which is the individual’s Maine adjusted gross income as defined in section 5102, subsection 1-C, paragraph A for that portion of the taxable year during which the individual was a resident plus the individual’s Maine adjusted gross income as defined in section 5102, subsection 1-C, paragraph B for that portion of the taxable year during which the individual was a nonresident and the denominator of which is the individual’s entire federal adjusted gross income, as modified by section 5122.

SUMMARY

This bill expands the income tax credit for child and dependent care expenses to include expenses paid for adult day care, respite care and hospice care.

Patterns of Support

Pattern of Cosponsorship by Region:

Pattern of Cosponsorship by Gender:

Pattern of Cosponsorship by Party:

Pattern of Cosponsorship by Campaign Finance Classification:

Note: Maine Clean Elections Act (MCEA) Qualified candidates only accept a small dollar value of initial contributions early in their campaigns, pledge not to accept further campaign contributions from private sources, and receive public funding for their campaigns. MCEA Non-Qualified candidates choose not to obtain public funding and instead are free to accept campaign contributions from individuals, party committees, political action committees and business sources.


In The News…

Recent news stories featuring LD 787:


This information about LD 787 was last updated on 2016-05-12.
The Open Maine Politics website is in a beta release and results should not be taken as definitive. Please visit the official website of the Maine State Legislature for entirely verifiable information.

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