‘An Act To Fund Opioid Treatment by Establishing an Excise Tax on Manufacturers of Opioids’
Amend the bill by striking out the title and substituting the following:
Amend the bill by striking out all of section 1.
Amend the bill in section 2 in §4921 in subsection 1 by striking out all of paragraph F (page 1, lines 34 and 35 in L.D.)
Amend the bill in section 2 in §4921 by striking out all of subsection 2 (page 2, lines 1 to 4 in L.D.) and inserting the following:
‘ 2. Tax imposed; rate. An excise tax is imposed on the manufacture of opioids for distribution in this State. The tax is imposed on the manufacturers of the opioids distributed in the State at the rate of 0.1¢ per morphine milligram equivalent. The tax does not apply to opioids that are used for the purpose of medication-assisted treatment of substance use disorder.’
Amend the bill in section 2 in §4921 in subsection 4 in the last 2 lines (page 2, lines 9 and 10 in L.D.) by striking out the following: " the Opioid Addiction Prevention and Rehabilitation Program Fund established by Title 22, section 2354" and inserting the following: ' a special account to be used by the Department of Health and Human Services for the Opioid Health Home Program established in Public Law 2017, chapter 2'
Amend the bill in section 2 in §4921 by inserting at the end the following:
‘ 5. Rules. The State Tax Assessor may adopt rules to facilitate administration of this section including specifying the timing and procedures for paying the tax and requiring pharmacies or other persons in the State to provide information to the assessor identifying manufacturers of opioids distributed in the State and the volume of opioids distributed by each manufacturer. Rules adopted under this subsection are routine technical rules under Title 5, chapter 375, subchapter 2-A.
6. Identification of opioids used for medication-assisted treatment. By December 1, 2017 and annually thereafter, the Maine Board of Pharmacy shall identify opioids that are used in medication-assisted treatment and notify the State Tax Assessor of those opioids.
Sec. 3. Appropriations and allocations. The following appropriations and allocations are made.
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
Revenue Services, Bureau of 0002
Initiative: Provides funding for one Tax Examiner position and related costs to process and administer an excise tax on manufacturers of opioids.
| GENERAL FUND | 2017-18 | 2018-19 |
|
POSITIONS - LEGISLATIVE COUNT
|
1.000 | 1.000 |
|
Personal Services
|
$73,317 | $75,516 |
|
All Other
|
$3,465 | $3,465 |
 |
|
|
| GENERAL FUND TOTAL | $76,782 | $78,981 |
Revenue Services, Bureau of 0002
Initiative: Provides one-time funding for programming costs to establish a new tax on manufacturers of opioids.
| GENERAL FUND | 2017-18 | 2018-19 |
|
All Other
|
$100,000 | $0 |
|
|
|
| GENERAL FUND TOTAL | $100,000 | $0 |
| ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF | ||
| DEPARTMENT TOTALS | 2017-18 | 2018-19 |
|
GENERAL FUND
|
$176,782 | $78,981 |
|
|
|
| DEPARTMENT TOTAL - ALL FUNDS | $176,782 | $78,981 |
HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY BDS)
Office of Substance Abuse and Mental Health Services 0679
Initiative: Provides an allocation to the Opioid Health Home Program.
| OTHER SPECIAL REVENUE FUNDS | 2017-18 | 2018-19 |
|
All Other
|
$4,300,000 | $6,500,000 |
|
|
|
| OTHER SPECIAL REVENUE FUNDS TOTAL | $4,300,000 | $6,500,000 |
| HEALTH AND HUMAN SERVICES, DEPARTMENT OF (FORMERLY BDS) | ||
| DEPARTMENT TOTALS | 2017-18 | 2018-19 |
|
OTHER SPECIAL REVENUE FUNDS
|
$4,300,000 | $6,500,000 |
|
|
|
| DEPARTMENT TOTAL - ALL FUNDS | $4,300,000 | $6,500,000 |
| SECTION TOTALS | 2017-18 | 2018-19 |
|
GENERAL FUND
|
$176,782 | $78,981 |
|
OTHER SPECIAL REVENUE FUNDS
|
$4,300,000 | $6,500,000 |
|
|
|
| SECTION TOTAL - ALL FUNDS | $4,476,782 | $6,578,981 |
summary
This amendment provides that the tax on opioids that the bill proposes must be paid by manufacturers of opioids that are distributed in the State and changes the rate of tax to 0.1¢ per morphine milligram equivalent. The amendment removes wholesalers from the provisions of the bill and a provision basing the tax on the first sale within the State. The amendment excludes from the tax opioids that are used in medication-assisted treatment of substance use disorder and directs the Maine Board of Pharmacy to provide a list of those medications to the State Tax Assessor annually.
The amendment strikes from the bill the section establishing the Opioid Addiction Prevention and Rehabilitation Program and provides that revenue from the tax must be deposited in a special account to be used by the Department of Health and Human Services for the Opioid Health Home Program.
The amendment authorizes the State Tax Assessor to adopt rules to facilitate administration of this tax including requiring pharmacies or other persons in the State to provide information identifying manufacturers of opioids distributed in the State and the volume of opioids distributed by each manufacturer.
The amendment also adds an appropriations and allocations section to provide funding necessary to carry out the purposes of the bill.
FISCAL NOTE REQUIRED
(See attached)