127th MAINE LEGISLATURE
		LD 867		LR 1050(02)
	An Act To Provide Tax Fairness and To Lower Medical Expenses for Patients under the Maine Medical Use of Marijuana Act
	Fiscal Note for Bill as Amended by Committee Amendment " "
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
			FY 2015-16	FY 2016-17	Projections  FY 2017-18	Projections  FY 2018-19
Net Cost (Savings)
	General Fund		$255,300	$253,650	$272,650	$286,900
Appropriations/Allocations
	General Fund		$33,000	$0	$0	$0
Revenue
	General Fund		($222,300)	($253,650)	($272,650)	($286,900)
	Other Special Revenue Funds		($11,700)	($13,350)	($14,350)	($15,100)
Fiscal Detail and Notes
	This legislation allows medical marijuana dispensaries to deduct expenses and qualified patients to deduct the cost of medical marijuana purchased and would result in a reduction in General Fund revenue of $222,300 in fiscal year 2015-16 and $253,650 in fiscal year 2016-17 and a reduction in Local Government Fund revenue of $11,700 in fiscal year 2015-16 and $13,350 in fiscal year 2016-17.  The bill includes a one-time General Fund appropriation to the Department of Administrative and Financial Services of $33,000 in fiscal year 2015-16 for computer programming changes.