122nd Legislature, Second Regular Session Accepted Bills By Broad Subject as of 12/2/2005

BROAD SUBJECT: Taxation
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SPONSOR: Senator Andrews of York
LR 2611ACCEPTED DATE: 2005-11-28
An Act To Clarify the Taxable Status of Lobster Traps
SUMMARY
This bill would make the taxing of lobster traps optional.
LR 2611ACCEPTED DATE: 2005-11-28
An Act To Clarify the Taxable Status of Lobster Traps
SUMMARY
This bill would make the taxing of lobster traps optional.
SPONSOR: Senator Bartlett of Cumberland
LR 2695ACCEPTED DATE: 2005-10-27
An Act To Encourage Energy Independence for Maine
SUMMARY
This bill would create a tax credit for companies that make biofuels. The bill would also create a tax credit for companies, manufacturers and supplies of renewable energy or green-based products. The bill would establish a hot line for contributions to supplement the LIHEAP program and also allocate $20 million from the General Fund to supplement the LIHEAP program.
SPONSOR: Senator Cowger of Kennebec
LR 2802ACCEPTED DATE: 2005-10-27
An Act To Clarify the Taxable Status of Processing Fees Charged in Connection with Cancelled Lodging Reservations
SUMMARY
This bill would clarify the sales tax law to specifically state that processing fees or forfeited advanced deposits held by an innkeeper in connection with a cancelled lodging reservation or the failure of a guest to show on the day of arrival are not subject to sales tax.
SPONSOR: Representative Craven of Lewiston
LR 2653ACCEPTED DATE: 2005-10-27
An Act To Amend the Laws Governing the Assessment of Property Taxes in the Event of a Change of Ownership of the Property
SUMMARY
This bill would require the tax assessor to change the records once notice of a change in ownership of real property is received. Additionally this bill would exempt the previous property owner from liability for any taxes incurred after the change in ownership as long as the previous property owner provides certain information, such as a copy of the executed deed, to the assessor.
SPONSOR: Representative Cummings of Portland
LR 2537ACCEPTED DATE: 2005-10-27
An Act To Provide Additional Property Tax Relief to Maine Citizens
SUMMARY
This bill would require municipalities to use 90% of the increased state funding for education for property tax relief beginning in fiscal year 2006-07.
SPONSOR: Senator Davis, P of Piscataquis
LR 2637ACCEPTED DATE: 2005-10-27
An Act To Exempt Snow Grooming Equipment and Machinery from the Personal Property Tax
SUMMARY
This bill would exempt snow grooming equipment and machinery from the personal property tax.
SPONSOR: Representative Driscoll of Westbrook
LR 2975ACCEPTED DATE: 2005-10-27
An Act To Promote College Savings Accounts
SUMMARY
This bill would treat all out-of-state 529 plans the same as Maine's 529 plan for the purposes of taxation.
SPONSOR: Representative Dunn of Bangor
LR 2888ACCEPTED DATE: 2005-10-27
An Act To Adjust the Excise Tax Filing Schedule for Wine and Beer Producers
SUMMARY
This bill would change the excise tax filing schedule for wine producers to coincide with the sales tax schedule.
SPONSOR: Representative Duplessie of Westbrook
LR 2686ACCEPTED DATE: 2005-10-27
An Act To Clarify Municipal Valuations of Resort Property
SUMMARY
This bill would require that time share valuations for tax purposes be based on a building's value as if the unit were owned by a single taxpayer.
SPONSOR: President Edmonds of Cumberland
LR 2798ACCEPTED DATE: 2005-10-27
An Act To Strengthen Maine's Craft Brewing Industry
SUMMARY
This bill would create tax incentives for craft breweries to increase their exports of malt beverages and would create a new license for contract brewers.
SPONSOR: Representative Fletcher of Winslow
LR 2724ACCEPTED DATE: 2005-11-28
An Act To Conserve Energy in Maine Homes
SUMMARY
This bill would restore funding to the Maine State Housing Authority from the real estate transfer tax to be used to weatherize the homes of Maine residents to reduce energy consumption.
SPONSOR: Senator Mitchell of Kennebec
LR 2528ACCEPTED DATE: 2005-10-27
An Act To Establish a Refundable Historic Rehabilitation Credit
SUMMARY
This bill would allow a refundable historic rehabilitation credit to a developer that owns 2 or more structures located in the Kennebec Arsenal District National Historic Landmark. The refundable credit is limited to $500,000 per year and is allowed only for 4 consecutive tax years beginning in 2006.
SPONSOR: Senator Perry, J of Penobscot
LR 2982ACCEPTED DATE: 2005-10-27
An Act To Ensure Continued Viability of Affordable Housing
SUMMARY
This bill would clarify that intangible assets should not be taken into account in the assessment of affordable housing projects financed with the federal Low-income Housing Tax Credit.
SPONSOR: Representative Piotti of Unity
LR 2812ACCEPTED DATE: 2005-10-27
An Act To Exempt Vegetable Seeds for Home Gardens from the Sales Tax
SUMMARY
This bill would repeal the tax on vegetable seeds for home gardens.
SPONSOR: Speaker Richardson, J of Brunswick
LR 2749ACCEPTED DATE: 2005-10-27
An Act To Eliminate the Double Taxation of Motor Fuels
SUMMARY
This bill would allow consumers to apply for a rebate for fuel taxes for miles traveled on the Maine Turnpike.
LR 2752ACCEPTED DATE: 2005-10-27
An Act To Encourage New Businesses and Business Expansions in Maine
SUMMARY
This bill would exempt from the personal property tax business machinery and equipment and replace the Business Tax Reimbursement program with a reimbursement to municipalities currently receiving revenues from the personal property tax on business equipment.
SPONSOR: Representative Schatz of Blue Hill
LR 2965ACCEPTED DATE: 2005-10-27
An Act To Amend the Laws Governing the Excise Tax on New Automobiles
SUMMARY
This bill would amend the laws governing the excise tax on new automobiles.
SPONSOR: Senator Sullivan of York
LR 2666ACCEPTED DATE: 2005-10-27
An Act To Clarify the Qualifications for the Maine Residents Property Tax Program
SUMMARY
This bill would allow residents who rent out their property to qualify for the Maine Residents Property Tax Program if they rent out the property for less than one month per year.
SPONSOR: Representative Tardy of Newport
LR 2882ACCEPTED DATE: 2005-10-27
An Act To Establish Guidelines and Criteria for Maine Revenue Services Audits
SUMMARY
This bill would establish guidelines and criteria for Maine Revenue Service audits.

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