TAXATION
- LD 11 -- HP0011
- An Act to Exempt Clothing and Wearing Apparel from the State Sales Tax.
- LD 12 -- HP0012
- An Act to Provide a Tax Credit for Certain Educational Materials used by Homeschoolers.
- LD 13 -- HP0013
- Original Title: An Act to Amend the Definition of Agricultural Land for Taxation at its Current Use.
New Title An Act Relating to Taxation of Agriculture.
- LD 17 -- HP0017
- An Act to Increase the State Earned Income Tax Credit from 5% to 10% of the Federal Earned Income Credit.
- LD 26 -- HP0026
- An Act to Expand Eligibility for the Veterans' Property Tax Exemption.
- LD 32 -- SP0016
- An Act to Exempt Income Derived from National Guard Service from the State Income Tax.
- LD 36 -- SP0020
- An Act to Amend the Definition of "Commercial Agricultural Production" in the Laws Governing Taxation.
- LD 53 -- HP0044
- An Act to Exempt Full-time Military Personnel from the State Income Tax.
- LD 64 -- HP0055
- An Act to Increase the Veterans' Property Tax Exemption.
- LD 71 -- HP0062
- An Act to Exempt Qualifying Snowmobile Trail Grooming Equipment From State Sales Tax.
- LD 73 -- HP0064
- Original Title: An Act to Exempt Merchandise That is Donated to a Nonprofit Organization from Use Tax.
New Title An Act to Exempt from Use Tax Merchandise that is Donated to an Exempt Organization.
- LD 82 -- HP0073
- An Act to Allow Municipalities to Establish a Local Option Sales and Use Tax.
- LD 86 -- HP0077
- An Act to Exclude Antique Autos from Excise Tax.
- LD 109 -- HP0105
- An Act to Repeal the Tax on Candy and Confections.
- LD 120 -- HP0116
- An Act to Increase the Homestead Property Tax Exemption from $7,000 to $10,000.
- LD 124 -- HP0120
- An Act to Allow for a Prorated Application of Property Tax Exemptions for Charitable and Benevolent Institutions.
- LD 129 -- SP0031
- Original Title: An Act to Exempt Holocaust Survivors' Compensation from Maine Income Tax.
New Title An Act to Provide an Income Tax Deduction for Compensation Paid to Victims of the Holocaust and Their Survivors.
- LD 134 -- SP0036
- An Act to Amend the Laws Governing the Reporting Provisions Regarding Gasoline Consumption by Recreational Vehicles.
- LD 138 -- HP0127
- An Act to Exempt Sales of Clothing from Tax for 2 Weeks in August.
- LD 144 -- HP0133
- An Act to Reduce the Tax on Gasoline.
- LD 145 -- HP0134
- An Act to Protect Senior Homeowners.
- LD 171 -- HP0160
- An Act to Require the State to Reimburse Communities and Unorganized Territories for Loss of Tax Revenue when the State Purchases 100 Acres or More of Land.
- LD 174 -- HP0163
- An Act to Amend the Determination of Penalty for the Tree Growth Tax Law.
- LD 180 -- HP0169
- An Act to Increase the Homestead Property Tax Exemption.
- LD 209 -- SP0041
- An Act to Increase the Amount Transferred through State-municipal Revenue Sharing.
- LD 261 -- HP0226
- An Act to Establish the Maine Resident Homestead Property Tax Rebate Program.
- LD 263 -- SP0067
- An Act to Authorize the Maine Land Use Regulation Commission to Receive Real Estate Transfer Tax Forms for Municipalities in its Jurisdiction.
- LD 311 -- HP0262
- An Act to Provide Tax Credits against the Maine State Income Tax for Qualifying Education Expenses of Dependent Children in Grades Kindergarten to 12.
- LD 320 -- SP0094
- An Act to Provide a Tax Credit to Certain Small Businesses.
- LD 321 -- SP0095
- An Act to Strengthen Maine's Economic Development Incentive Laws.
- LD 325 -- SP0099
- An Act to Enhance Collectibility of the Penalty for Failure to File the Municipal Valuation Tax Return.
- LD 338 -- SP0112
- An Act to Increase Funding for Animal Welfare Programs.
- LD 350 -- HP0272
- An Act to Exempt Recipients of the Silver Star from the State Income Tax.
- LD 358 -- HP0280
- RESOLUTION, Proposing an Amendment to the Constitution of Maine to Require a Vote of 2/3 of Each House of the Legislature to Enact or Include a Tax or License Fee.
- LD 359 -- HP0281
- An Act to Eliminate the Sales Tax on Shipping Charges on Home Party Sales.
- LD 384 -- HP0306
- An Act to Increase the Forest Management Planning Income Tax Credit.
- LD 398 -- SP0122
- An Act to Allow Municipalities to Determine the Level of Auto Excise Tax.
- LD 402 -- SP0126
- An Act to Remove the Time Limit on Applying for Refunds of Tax Stamps on Unsalable Cigarettes.
- LD 404 -- SP0128
- An Act to Promote Equity Among Health Care Clinics.
- LD 406 -- HP0316
- An Act to Reduce Tree Growth Tax Benefits to Landowners Who Ship Raw Timber Outside the Country.
- LD 417 -- HP0327
- An Act to Tax Farm Implements Equally.
- LD 430 -- HP0340
- Original Title: An Act to Encourage Equity Equivalent Loans or Investments in Nonprofit Community Economic Development Organizations.
New Title An Act to Encourage Equity Equivalent Loans or Investments in Nonprofit Community Economic Development and Affordable Housing Organizations.
- LD 438 -- HP0348
- An Act to Exempt Nonprofit Religious Ministries From Sales Tax for Items Used in Missionary Work.
- LD 445 -- HP0355
- An Act to Establish a Sales Tax Exemption for Purchases Made by Private, Nonprofit Senior Citizens' Centers.
- LD 496 -- SP0152
- An Act to Amend the Maine Revenue-sharing Formula.
- LD 531 -- HP0410
- An Act to Reimburse Collectors of Sales and Use Taxes.
- LD 533 -- HP0412
- An Act to Improve the Business Equipment Tax Reimbursement Program.
- LD 546 -- HP0425
- An Act to Provide a Sales Tax Exemption for Boats Used for Business.
- LD 571 -- HP0450
- An Act to Eliminate the Sales Tax on Textbooks.
- LD 572 -- HP0451
- An Act to Create a Computer Technology Taxable Income Deduction for Maine Families.
- LD 576 -- HP0455
- RESOLUTION, to Amend the Constitution of Maine to Dedicate Funds for the Protection of Maine's Fish and Wildlife Resources.
- LD 577 -- HP0456
- An Act to Create Equitable Taxation of Leased Property.
- LD 581 -- HP0460
- An Act to Exempt Certain Organizations from the Meals and Lodging Tax.
- LD 607 -- SP0179
- Original Title: An Act to Amend the Tax Expenditure Review Process.
New Title Resolve, Requiring an Evaluation and Reform of the Tax Expenditure Review Process.
- LD 613 -- HP0473
- An Act to Create a Sales Tax Holiday for the Purchase of School Supplies.
- LD 615 -- HP0475
- An Act to Eliminate the Marriage Penalty under the Income Tax Laws.
- LD 616 -- HP0476
- An Act to Exempt Over-the-counter Medications From the Sales Tax.
- LD 617 -- HP0477
- An Act to Require Property Tax Payments on Conservation Easements and Development Rights Purchased After October 1, 2001.
- LD 631 -- HP0491
- An Act to Require that All Owners Sign a Notice of Intent to Harvest for Land Subject to the Maine Tree Growth Tax Law.
- LD 632 -- HP0492
- RESOLUTION, Proposing an Amendment to the Constitution of Maine to Allow Municipalities the Option of Exempting Personal Property from Taxation if No Property Owner in the Municipality Owns More than 2% of the Taxable Property in the Municipality.
- LD 635 -- HP0495
- RESOLUTION, Proposing an Amendment to the Constitution of Maine to Value All Land Based on Its Current Use.
- LD 654 -- HP0515
- An Act to Amend the Tax Assessed Against Certain Casual Sales.
- LD 657 -- HP0518
- An Act to Exempt Individuals Who are 65 Years of Age or Older and Meet Income Requirements from Increases in Property Taxes.
- LD 664 -- SP0192
- An Act to Amend the Employment Tax Increment Financing Program.
- LD 667 -- SP0195
- An Act to Exempt Retirement Income from the Maine Income Tax.
- LD 674 -- HP0519
- An Act to Change the Ad Valorem Tax on Certain Smokeless Tobacco Products to a Weight-based Tax.
- LD 693 -- HP0538
- An Act to Reduce Property Taxes.
- LD 697 -- HP0542
- Resolve, Decreasing the Gasoline Tax by 10 Cents Per Gallon.
- LD 710 -- HP0555
- An Act to Authorize Towns to Give Tax Breaks to Volunteer Firefighters.
- LD 711 -- HP0556
- An Act to Permit a Sales Tax Trade-in Credit for Leased or Rented Vehicles.
- LD 713 -- HP0558
- An Act to Preserve Maine's Income Tax Revenues.
- LD 717 -- HP0562
- An Act to Index the Income Tax Deduction for Pensions to the Rate of Inflation.
- LD 719 -- HP0564
- An Act to Increase the Income Tax Deduction on Private, Public and Military Pensions from $6,000 to $10,000.
- LD 722 -- HP0567
- An Act to Strengthen the Maine Taxpayer Bill of Rights.
- LD 723 -- HP0568
- An Act to Establish a Flat Tax Rate for the Maine Income Tax.
- LD 738 -- HP0583
- Resolve, Directing the Bureau of Revenue Services to Relocate the Chickadee Checkoff on the Maine Income Tax Form.
- LD 746 -- HP0591
- An Act to Exempt Certain Temporary Placement and Adoption Services Organizations from the Sales Tax.
- LD 762 -- HP0607
- An Act to Exempt Purple Heart Recipients from State Income Tax.
- LD 765 -- HP0610
- An Act to Establish a Municipal Reimbursement Formula for Current Use Taxation Programs.
- LD 785 -- SP0220
- An Act to Promote Capital Formation and Investment.
- LD 786 -- SP0221
- An Act to Create a State Tax Deduction for Donations to Maine Nonprofit Corporations.
- LD 788 -- SP0223
- An Act to Exempt Food, Lodging, Service and Retail Property from the Business Equipment Tax Reimbursement Program.
- LD 795 -- SP0230
- An Act to Rebalance Maine's Tax Code and Reduce the Structural Gap.
- LD 798 -- SP0233
- An Act to Redefine Property Subject to the Business Equipment Tax Reimbursement Program to Include Only Property Used for Manufacturing and Research.
- LD 803 -- SP0234
- An Act to Implement the Recommendations of the Joint Standing Committee on Taxation Resulting from Its Review of Income Tax Expenditures Pursuant to the Maine Revised Statutes, Title 36, chapter 9.
- LD 805 -- SP0237
- An Act to Allow a $5,000 State Income Tax Exemption for Any Full-time, Postsecondary Student With a Taxable Income of $20,000 or Less.
- LD 810 -- SP0242
- An Act to Amend the Laws Governing the Deduction of Pension and Retirement Benefits from State Income Tax.
- LD 818 -- HP0618
- An Act to Exempt from the Sales Tax the Deposit on Automotive Cores.
- LD 838 -- HP0638
- An Act to Increase the Personal Income Tax Exemption to $5,500 Per Eligible Dependent.
- LD 839 -- HP0639
- An Act to Allow a Property Tax Exemption to Landowners Whose Property Abuts a Solid Waste Facility.
- LD 845 -- HP0645
- An Act to Establish a Sales Tax Exemption for Certain Incorporated, Nonprofit Memorial Foundations.
- LD 846 -- HP0646
- An Act to Provide Equity in Taxation of Certain Mobile Homes.
- LD 865 -- HP0665
- An Act to Reduce the Personal Income Tax.
- LD 877 -- HP0677
- An Act to Exempt Medical Devices and Assistive Devices Used by Individuals with Disabilities from the Sales Tax.
- LD 879 -- HP0679
- An Act to Decrease Individual Income Tax by 20%.
- LD 880 -- HP0680
- An Act to Increase to $17,500 and $35,000 the Tax Deduction for Public and Private Pensions.
- LD 883 -- SP0251
- An Act to Return a Percentage of Sales and Use Tax to Municipalities.
- LD 897 -- HP0693
- An Act to Create an Income Tax Exemption for the Dental and Medical State Loans Repayment Program.
- LD 909 -- SP0262
- An Act to Improve the Circuit Breaker Program Application Process.
- LD 914 -- SP0267
- An Act to Provide Fair Treatment in Taxation of Social Security Retirement Benefits.
- LD 939 -- SP0274
- An Act to Provide Tax Relief to Maine's Military Retirees.
- LD 944 -- HP0724
- Original Title: An Act to Provide Equity in the Payment of Excise Tax on Rented Equipment.
New Title An Act to Provide Equity in the Payment of Excise Tax on Leased Special Mobile Equipment.
- LD 949 -- HP0729
- An Act to Fairly Distribute the Payment of Real Estate Transfer Taxes.
- LD 970 -- HP0751
- Original Title: An Act to Limit the Use of Property Taxes to Fund Education.
New Title Resolve, Establishing an Education Funding Reform Committee to Make Recommendations to Reduce the State's Reliance on the Property Tax as a Funding Source for Education.
- LD 980 -- HP0761
- An Act to Provide Property Tax Relief to Senior and Disabled Citizens of the State.
- LD 1007 -- SP0296
- Original Title: An Act to Amend the Laws on Current Use Taxation to Exclude Property that is Subdivided After Classification.
New Title An Act to Change the Party Responsible for Payment of a Penalty under the Tree Growth Tax Law when a Subdivision Results in a Parcel of Less than 10 Acres.
- LD 1028 -- HP0784
- An Act to Conform the Maine Tax Laws for 2000 with the United States Internal Revenue Code.
- LD 1029 -- HP0785
- An Act to Amend the Law Pertaining to Tax Exemptions for Public and Private Pensions.
- LD 1044 -- HP0800
- An Act to Exempt Bottled Water from State Sales Tax.
- LD 1046 -- HP0802
- An Act Relating to the Taxation of Food.
- LD 1052 -- SP0305
- An Act to Prorate Excise Tax on Commercial Vehicles that are Rented.
- LD 1056 -- SP0309
- An Act to Enforce the Taxation of Building Materials and Modular Homes.
- LD 1057 -- SP0310
- An Act to Clarify the Definition of "Charitable Institution" for Purposes of Property Tax Exemption.
- LD 1061 -- HP0806
- An Act to Reduce Tree Growth Tax Benefits to Landowners Who Employ Migrant Workers.
- LD 1062 -- HP0807
- An Act to Reduce Tree Growth Tax Benefits to Landowners Who Restrict Access to Their Land.
- LD 1063 -- HP0808
- An Act to Exempt Maine State Retirement System Employee Contributions from State Income Tax.
- LD 1096 -- SP0328
- An Act to Amend the Public Property Tax Exemption.
- LD 1108 -- HP0836
- An Act Regarding the Assessment and Collection of Real Estate Property Taxes.
- LD 1109 -- HP0837
- An Act to Clarify Conditions of Eligibility for Property Tax Exemptions for Benevolent and Charitable Institutions.
- LD 1113 -- HP0841
- RESOLUTION, Proposing an Amendment to the Constitution of Maine to Permit a Parcel of Land to be Withdrawn from the Maine Tree Growth Tax Program after 20 Years Without Penalty.
- LD 1115 -- HP0843
- An Act to Exempt a Portion of Certain Pensions From the State Income Tax.
- LD 1129 -- HP0857
- An Act to Allow an Income Tax Deduction for the Cost of Health Insurance Premiums.
- LD 1148 -- HP0869
- An Act to Implement the Recommendations of the Maine Millennium Commission on Hunger and Food Security to Expand the Maine Earned Income Tax Credit Program to Make It Refundable and Increase the Amount of Benefit a Family Can Receive.
- LD 1161 -- SP0347
- An Act to Make Higher Education More Affordable for Maine Families.
- LD 1196 -- SP0358
- An Act to Promote Equitable Distribution of Motorboat Gas Tax Revenues to the Department of Marine Resources and the Boating Facility Fund.
- LD 1200 -- SP0362
- An Act to Direct that a Percentage of Revenue That the State Receives Be Allocated to Community Forestry.
- LD 1206 -- SP0368
- An Act to Adjust Taxation for Fire Suppression.
- LD 1248 -- HP0934
- An Act to Bring Equity to the Vehicle Excise Tax.
- LD 1260 -- HP0946
- An Act to Require Accountability for Tax Expenditures Invested on Behalf of Taxpayers.
- LD 1274 -- HP0961
- An Act to Increase the Dedicated Wild Blueberry Tax.
- LD 1298 -- HP0974
- An Act Providing for Enhancements to the Maine Seed Capital Tax Credit Program.
- LD 1329 -- HP0992
- An Act to Establish Standards of Depreciation in Determining the Assessed Value of Personal Property in the Business Equipment Reimbursement Program.
- LD 1342 -- HP1005
- An Act to Enhance, Upgrade and Encourage Passenger Rail Service in Maine through the Creation of a Rail Trust Fund.
- LD 1370 -- HP1021
- An Act to Increase the Tax Deduction Benefit for Retired Teachers to $10,000.
- LD 1375 -- HP1026
- An Act to Establish Minimum Standards of Eligibility for the Property Tax Exemption for Charitable Institutions.
- LD 1381 -- SP0426
- An Act to Extend the Homestead Property Tax Exemption to Persons Living in Cooperative Housing.
- LD 1410 -- SP0430
- RESOLUTION, Proposing an Amendment to the Constitution of Maine to Repeal Constraints on the Property Tax and to Make the State Jointly Responsible with Municipalities for Equity in Education.
- LD 1441 -- SP0439
- An Act to Provide Private Landowners Incentives for Conservation and Public Access.
- LD 1451 -- HP1082
- An Act to Remove the Tax on Food, Nonalcoholic Beverages and Medicine.
- LD 1497 -- SP0443
- An Act to Clarify the Definition of Commercial Agricultural Production.
- LD 1539 -- SP0475
- An Act to Promote Charitable Giving in the State.
- LD 1551 -- HP1148
- An Act to Require That the Excise Tax on Motor Vehicles Be Reasonably Linked to the Value of the Motor Vehicle.
- LD 1552 -- HP1149
- Resolve, to Reduce the Property Tax on Business Equipment.
- LD 1570 -- HP1170
- An Act to Update the Property Tax Exemption for Pollution Control Facilities to Promote Clean Production through Pollution Prevention and Toxics Use Reduction.
- LD 1571 -- HP1171
- Resolve, Authorizing the State Tax Assessor to Convey the Interest of the State in Certain Real Estate in the Unorganized Territory.
- LD 1575 -- SP0486
- An Act to Improve the Effectiveness of the Maine Residents Property Tax Program.
- LD 1590 -- SP0503
- RESOLUTION, Proposing an Amendment to the Constitution of Maine to Allow Landowners to Withdraw without Penalty from Current Use Programs under Certain Conditions.
- LD 1613 -- HP1190
- An Act Concerning Technical Changes to the Tax Laws.
- LD 1628 -- HP1206
- An Act to Establish Municipal Cost Components for Unorganized Territory Services to be Rendered in Fiscal Year 2001-2002.
- LD 1654 -- SP0533
- An Act to Enhance and Protect Disclosure of Confidential Property Tax Information.
- LD 1713 -- HP1262
- An Act to Return a Portion of the Tax Imposed on Lodging to the Municipality in Which the Tax was Levied.
- LD 1780 -- HP1318
- An Act to Support Businesses that Reduce Pollution. (GOVERNOR'S BILL).
- LD 1794 -- HP1339
- An Act Requiring Cigarette Distributors to Determine Compliance of Manufacturers with Tobacco Manufacturers Laws. (GOVERNOR'S BILL).
- LD 1801 -- HP1346
- Resolve, to Modify the State Valuation for the HoltraChem Property in the Town of Orrington.