AUGUSTA – Passing a new tax is rare. Having it endorsed by conservative Republicans and liberal Democrats is even rarer. And considering it’s a voluntary tax may make it unique. But without a formal vote, the Legislature’s Taxation Committee has adopted a self-imposed tax on sarcasm.

“Well, it just sort of happened,” said Rep. Bonnie Green, D-Monmouth, co-chair of the Legislature’s Taxation Committee, explaining how the “tax” came to be adopted. “People started contributing something to be able to be – ah, how shall I say it? – be smart with their comments? A bit sarcastic?”

The Taxation Committee is one of the busiest committees in the Legislature, and the voluntary tax on witty comments has allowed the panel to inject some humor into the often dry discussions on tax policy. The bipartisan banter has allowed the committee to diffuse barbs that might sting and cause resentment on another legislative panel.

For example, Sen. Kenneth Gagnon, D-Waterville, co-chair of the committee, quickly put some change in the container marked “sarcasm tax” after this exchange with Rep. Janet McLaughlin, D-Cape Elizabeth, during a recent discussion about tax breaks for farmers:

“We need to carefully define who is eligible for this.

“You know there are some farmers in my district – they are not all, you know, yuppies,” McLaughlin said.

“Yuppies in Cape Elizabeth? Isn’t that an oxymoron?” Gagnon asked, smiling as he put change in the container and committee members broke into laughter.

Later in the discussion, Rep. John Buck, R-Yarmouth, had a broad smile on his face as he tossed a quarter to Green. She had just expressed reservations about raising a tax.

“You mean there is a tax the representative does not like?” he said, drawing laughter from the panel and those in the audience at the work session.

Bangor Rep. Joe Perry, a Democrat, said Buck has spared no one on the committee, regardless of party, with his often cutting comments.

“As long as John Buck is on the committee,” Perry said, “that can will be full of money.”

Gagnon said the “tax” has been a great help in keeping the discussion from turning bitter or rancorous. He said the edge in some comments has been diffused by the smile as a lawmaker tosses a coin for deposit in the “sarcasm tax” can.

“I don’t know how much is in there,” he said, “but I bet it’s enough for a pretty good party at the end of the session.”