130th MAINE LEGISLATURE
FIRST REGULAR SESSION-2021
Legislative Document No. 527
S.P. 212 In Senate, February 24, 2021
An Act To Exempt MaineCare Appendix C Private Nonmedical
Institutions from the Service Provider Tax
Received by the Secretary of the Senate on February 22, 2021. Referred to the Committee
on Taxation pursuant to Joint Rule 308.2 and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator VITELLI of Sagadahoc.
Cosponsored by Representative McCREIGHT of Harpswell and
Senators: CHIPMAN of Cumberland, POULIOT of Kennebec, Representative: COLLINGS of
Portland.
Printed on recycled paper
 1 Be it enacted by the People of the State of Maine as follows:
2 Sec. 1. 36 MRSA §2552, sub-§1, ¶G, as amended by PL 2015, c. 300, Pt. A, §32,
3 is further amended to read:
4 G. Private nonmedical institution services except for services provided by residential
5 care facilities that are maintained wholly or partly for the purpose of providing
6 residents with medical and remedial services;
7 Sec. 2. Effective date. This Act takes effect October 1, 2021.
8 SUMMARY
9 This bill exempts from the service provider tax so-called MaineCare Appendix C
10 private nonmedical institutions, which are residential care facilities maintained wholly or
11 partly for the purpose of providing residents with medical and remedial services. The
12 service provider tax continues to apply to private nonmedical institution services that are
13 provided by MaineCare Appendix B, D, E or F private nonmedical institutions.
Page 1 - 130LR1171(01)


Statutes affected:
Bill Text LD 527, SP 212: 36.2552