Joint Standing Committee on
Taxation
1st Regular
Session 120th
SUBJECT INDEX
Administration of Tax Laws
Enacted
|
An Act to Authorize the Maine Land Use Regulation Commission to Receive Real Estate Transfer Tax Forms for Municipalities in its Jurisdiction |
PUBLIC 23 |
|
An Act to Enhance Collectibility of the Penalty for Failure to File the Municipal Valuation Tax Return |
PUBLIC 32 |
|
Resolve, Requiring an Evaluation and Reform of the Tax Expenditure Review Process |
RESOLVE 17 |
|
An Act Concerning Technical Changes to the Tax Laws |
PUBLIC
396 |
Not Enacted
|
An Act to Strengthen Maine's Economic Development Incentive Laws |
DIED BETWEEN HOUSES |
|
An Act to Reimburse Collectors of Sales and Use Taxes |
ONTP |
|
An Act to Strengthen the Maine Taxpayer Bill of Rights |
ONTP |
Income Tax
Enacted
|
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 |
PUBLIC 177 |
|
An Act to Conform the Maine Tax Laws for 2000 with the United States Internal Revenue Code |
PUBLIC
441 |
|
An Act Providing for Enhancements to the Maine Seed Capital Tax Credit Program |
PUBLIC 446 |
Not Enacted
|
An Act to Provide a Tax Credit for Certain Educational Materials used by Homeschoolers |
ONTP |
|
An Act to Increase the State Earned Income Tax Credit from 5% to 10% of the Federal Earned Income Credit |
DIED ON ADJOURNMENT |
|
An Act to Exempt Income Derived from National Guard Service from the State Income Tax |
ONTP |
|
An Act to Exempt Full-time Military Personnel from the State Income Tax |
ONTP |
|
An Act to Reinstate Tax Deductibility of Qualified Long-term Care Insurance |
CARRIED OVER |
|
An Act to Provide an Income Tax Deduction for Compensation Paid to Victims of the Holocaust and Their Survivors |
DIED ON ADJOURNMENT |
|
An Act to Establish Medical Savings Account |
ONTP |
|
An Act to Provide Tax Credits against the Maine State Income Tax for Qualifying Education Expenses of Dependent Children in Grades Kindergarten to 12 |
ONTP |
|
An Act to Provide Incentives to Families Who Save for College |
ONTP |
|
An Act to Provide a Tax Credit to Certain Small Businesses |
ONTP |
|
An Act to Increase Funding for Animal Welfare Programs |
ONTP |
|
An Act to Exempt Recipients of the Silver Star from the State Income Tax |
ONTP |
|
An Act to Increase the Forest Management Planning Income Tax Credit |
DIED ON ADJOURNMENT |
|
An Act to Encourage Equity Equivalent Loans or Investments in Nonprofit Community Economic Development and Affordable Housing Organizations |
DIED ON ADJOURNMENT |
|
An Act to Create a Computer Technology Taxable Income Deduction for Maine Families |
ONTP |
|
An Act to Eliminate the Marriage Penalty under the Income Tax Laws |
DIED ON ADJOURNMENT |
|
An Act to Preserve Maine's Income Tax Revenues |
ONTP |
|
An Act to Establish a Flat Tax Rate for the Maine Income Tax |
ONTP |
|
Resolve, Directing the Bureau of Revenue Services to Relocate the Chickadee Checkoff on the Maine Income Tax Form |
ONTP |
|
An Act to Exempt Purple Heart Recipients from State Income Tax |
ONTP |
|
An Act to Promote Capital Formation and Investment |
ONTP |
|
An Act to Create a State Tax Deduction for Donations to Maine Nonprofit Corporations |
ONTP |
|
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 |
ONTP |
|
An Act to Increase the Personal Income Tax Exemption to $5,500 Per Eligible Dependent |
ONTP |
|
An Act to Reduce the Personal Income Tax |
ONTP |
|
An Act to Decrease Individual Income Tax by 20% |
ONTP |
|
An Act to Create an Income Tax Exemption for the Dental and Medical State Loans Repayment Program |
ONTP |
|
An Act to Allow an Income Tax Deduction for the Cost of Health Insurance Premiums |
ONTP |
|
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 |
ONTP |
|
An Act to Make Higher Education More Affordable for Maine Families |
ONTP |
|
An Act to Promote Charitable Giving in the State |
ONTP |
|
An Act to Allow Health Insurance Premiums to be Eligible for Medical Savings Account |
CARRIED OVER |
|
An Act to Support Businesses that Reduce Pollution |
ONTP |
Income Tax Pensions
Not Enacted
|
An Act to Exempt Retirement Income from the Maine Income Tax |
ONTP |
|
An Act to Index the Income Tax Deduction for Pensions to the Rate of Inflation |
ONTP |
|
An Act to Increase the Income Tax Deduction on Private, Public and Military Pensions from $6,000 to $10,000 |
ONTP |
|
An Act to Amend the Laws Governing the Deduction of Pension and Retirement Benefits from State Income Tax |
CARRIED OVER |
|
An Act to Increase to $17,500 and $35,000 the Tax Deduction for Public and Private Pensions |
ONTP |
|
An Act to Provide Fair Treatment in Taxation of Social Security Retirement Benefits |
ONTP |
|
An Act to Provide Tax Relief to Maine's Military Retirees |
ONTP |
|
An Act to Amend the Law Pertaining to Tax Exemptions for Public and Private Pensions |
ONTP |
|
An Act to Exempt Maine State Retirement System Employee Contributions from State Income Tax |
DIED ON ADJOURNMENT |
|
An Act to Exempt a Portion of Certain Pensions From the State Income Tax |
ONTP |
|
An Act to Increase the Tax Deduction Benefit for Retired Teachers to $10,000 |
ONTP |
Miscellaneous Provisions
Enacted
|
An Act to Authorize the Maine Land Use Regulation Commission to Receive Real Estate Transfer Tax Forms for Municipalities in its Jurisdiction |
PUBLIC 23 |
|
An Act to Amend the Employment Tax Increment Financing Program |
PUBLIC 157 |
|
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 |
PUBLIC 177 |
|
An Act to Provide Equity in the Payment of Excise Tax on Leased Special Mobile Equipment |
PUBLIC 238 |
|
An Act to Enforce the Taxation of Building Materials and Modular Homes |
PUBLIC 281 |
|
An Act to Increase the Dedicated Wild Blueberry Tax |
PUBLIC
147 |
|
An Act Requiring Cigarette Distributors to Determine Compliance of Manufacturers with Tobacco Manufacturers Laws |
PUBLIC 322 |
|
An Act to Ensure Retailer Compliance with the Tax on Tobacco Products |
PUBLIC 382 |
Not Enacted
|
An Act to Exclude Antique Autos from Excise Tax |
ONTP |
|
An Act to Amend the Laws Governing the Reporting Provisions Regarding Gasoline Consumption by Recreational Vehicles |
ONTP |
|
An Act to Reduce the Tax on Gasoline |
ONTP |
|
An Act to Increase the Amount Transferred through State-municipal Revenue Sharing |
DIED ON ADJOURNMENT |
|
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 |
ONTP |
|
An Act to Allow Municipalities to Determine the Level of Auto Excise Tax |
ONTP |
|
An Act to Remove the Time Limit on Applying for Refunds of Tax Stamps on Unsalable Cigarettes |
ONTP |
|
An Act to Amend the Maine Revenue-sharing Formula |
ONTP |
|
RESOLUTION, to Amend the Constitution of Maine to Dedicate Funds for the Protection of Maine's Fish and Wildlife Resources |
ONTP |
|
An Act to Change the Ad Valorem Tax on Certain Smokeless Tobacco Products to a Weight-based Tax |
ONTP |
|
Resolve, Decreasing the Gasoline Tax by 10 Cents Per Gallon |
ONTP |
|
An Act to Rebalance Maine's Tax Code and Reduce the Structural Gap |
ONTP |
|
An Act to Establish a Circuit Breaker Program for Fuel Assistance |
DIED BETWEEN BODIES |
|
An Act to Improve the Circuit Breaker Program Application Process |
CARRIED OVER |
|
An Act to Fairly Distribute the Payment of Real Estate Transfer Taxes |
DIED ON ADJOURNMENT |
|
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 |
DIED ON ADJOURNMENT |
|
An Act to Prorate Excise Tax on Commercial Vehicles that are Rented |
ONTP |
|
An Act to Promote Equitable Distribution of Motorboat Gas Tax Revenues to the Department of Marine Resources and the Boating Facility Fund |
ONTP |
|
An Act to Direct that a Percentage of Revenue That the State Receives Be Allocated to Community Forestry |
DIED ON ADJOURNMENT |
|
An Act to Adjust Taxation for Fire Suppression |
ONTP |
|
An Act to Bring Equity to the Vehicle Excise Tax |
ONTP |
|
An Act to Require Accountability for Tax Expenditures Invested on Behalf of Taxpayers |
ONTP |
|
An Act to Enhance, Upgrade and Encourage Passenger Rail Service in Maine through the Creation of a Rail Trust Fund |
ONTP |
|
An Act to Require That the Excise Tax on Motor Vehicles Be Reasonably Linked to the Value of the Motor Vehicle |
ONTP |
|
An Act to Improve the Effectiveness of the Maine Residents Property Tax Program |
ONTP |
Property Tax
Enacted
|
Resolve, Authorizing the State Tax Assessor to Convey the Interest of the State in Certain Real Estate in the Unorganized Territory |
RESOLVE 15 |
|
An Act to Establish Municipal Cost Components for Unorganized Territory Services to be Rendered in Fiscal Year 2001-2002 |
P & S
18 |
|
An Act Related to the Suspension of Property Tax Abatement Appeals When the Taxpayer is Delinquent in Paying Taxes |
PUBLIC 436 |
Not Enacted
|
An Act Relating to Taxation of Agriculture |
DIED ON ADJOURNMENT |
|
An Act to Expand Eligibility for the Veterans' Property Tax Exemption |
DIED ON ADJOURNMENT |
|
An Act to Increase the Veterans' Property Tax Exemption |
ONTP |
|
An Act to Increase the Homestead Property Tax Exemption from $7,000 to $10,000 |
DIED ON ADJOURNMENT |
|
An Act to Allow for a Prorated Application of Property Tax Exemptions for Charitable and Benevolent Institutions |
ONTP |
|
An Act to Protect Senior Homeowners |
ONTP |
|
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 |
ONTP |
|
An Act to Increase the Homestead Property Tax Exemption |
ONTP |
|
An Act to Establish the Maine Resident Homestead Property Tax Rebate Program |
ONTP |
|
An Act to Require Property Tax Payments on Conservation Easements and Development Rights Purchased After October 1, 2001 |
ONTP |
|
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 |
ONTP |
|
RESOLUTION, Proposing an Amendment to the Constitution of Maine to Value All Land Based on Its Current Use |
ONTP |
|
An Act to Exempt Individuals Who are 65 Years of Age or Older and Meet Income Requirements from Increases in Property Taxes |
ONTP |
|
An Act to Reduce Property Taxes |
ONTP |
|
An Act to Authorize Towns to Give Tax Breaks to Volunteer Firefighters |
ONTP |
|
An Act to Establish a Municipal Reimbursement Formula for Current Use Taxation Programs |
ONTP |
|
An Act to Allow a Property Tax Exemption to Landowners Whose Property Abuts a Solid Waste Facility |
ONTP |
|
An Act to Improve the Circuit Breaker Program Application Process |
CARRIED OVER |
|
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 |
DIED ON ADJOURNMENT |
|
An Act to Provide Property Tax Relief to Senior and Disabled Citizens of the State |
ONTP |
|
An Act to Clarify the Definition of "Charitable Institution" for Purposes of Property Tax Exemption |
ONTP |
|
An Act to Amend the Public Property Tax Exemption |
ONTP |
|
An Act Regarding the Assessment and Collection of Real Estate Property Taxes |
ONTP |
|
An Act to Clarify Conditions of Eligibility for Property Tax Exemptions for Benevolent and Charitable Institutions |
ONTP |
|
An Act to Establish Minimum Standards of Eligibility for the Property Tax Exemption for Charitable Institutions |
ONTP |
|
An Act to Extend the Homestead Property Tax Exemption to Persons Living in Cooperative Housing |
ONTP |
|
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 |
ONTP |
|
An Act to Provide Private Landowners Incentives for Conservation and Public Access |
ONTP |
|
An Act to Update the Property Tax Exemption for Pollution Control Facilities to Promote Clean Production through Pollution Prevention and Toxics Use Reduction |
CARRIED OVER |
|
An Act to Improve the Effectiveness of the Maine Residents Property Tax Program |
ONTP |
|
An Act to Enhance and Protect Disclosure of Confidential Property Tax Information |
ONTP |
|
Resolve, to Modify the State Valuation for the HoltraChem Property in the Town of Orrington |
ONTP |
|
An Act Related to the Suspension of Property Tax Abatement Appeals When the Taxpayer is Delinquent in Paying Taxes |
PUBLIC 436 |
Property Tax - BETR
Enacted
|
An Act to Amend the Business Equipment Tax Reimbursement Program |
PUBLIC 392 |
Not Enacted
|
An Act to Improve the Business Equipment Tax Reimbursement Program |
ONTP |
|
An Act to Exempt Food, Lodging, Service and Retail Property from the Business Equipment Tax Reimbursement Program |
ONTP |
|
An Act to Redefine Property Subject to the Business Equipment Tax Reimbursement Program to Include Only Property Used for Manufacturing and Research |
ONTP |
|
An Act to Establish Standards of Depreciation in Determining the Assessed Value of Personal Property in the Business Equipment Reimbursement Program |
ONTP |
|
An Act to Prohibit Grocery Stores From Charging Maine Farmers Access Fees, Slotting Fees and Rebates |
CARRIED OVER |
|
Resolve, to Reduce the Property Tax on Business Equipment |
ONTP |
Property Tax - Tree Growth
Enacted
|
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 |
PUBLIC 305 |
Not Enacted
|
An Act to Amend the Determination of Penalty for the Tree Growth Tax Law |
ONTP |
|
An Act to Reduce Tree Growth Tax Benefits to Landowners Who Ship Raw Timber Outside the Country |
ONTP |
|
An Act to Require that All Owners Sign a Notice of Intent to Harvest for Land Subject to the Maine Tree Growth Tax Law |
ONTP |
|
An Act to Reduce Tree Growth Tax Benefits to Landowners Who Employ Migrant Workers |
ONTP |
|
An Act to Reduce Tree Growth Tax Benefits to Landowners Who Restrict Access to Their Land |
ONTP |
|
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 |
ONTP |
|
RESOLUTION, Proposing an Amendment to the Constitution of Maine to Allow Landowners to Withdraw without Penalty from Current Use Programs under Certain Conditions |
ONTP |
Sales Tax Exemptions
Not Enacted
|
An Act to Exempt Clothing and Wearing Apparel from the State Sales Tax |
ONTP |
|
An Act to Amend the Definition of "Commercial Agricultural Production" in the Laws Governing Taxation |
ONTP |
|
An Act to Exempt Qualifying Snowmobile Trail Grooming Equipment From State Sales Tax |
ONTP |
|
An Act to Exempt from Use Tax Merchandise that is Donated to an Exempt Organization |
DIED ON ADJOURNMENT |
|
An Act to Repeal the Tax on Candy and Confections |
ONTP |
|
An Act to Exempt Sales of Clothing from Tax for 2 Weeks in August |
ONTP |
|
An Act to Promote Equity Among Health Care Clinics |
CARRIED OVER |
|
An Act to Tax Farm Implements Equally |
ONTP |
|
An Act to Exempt Nonprofit Religious Ministries From Sales Tax for Items Used in Missionary Work |
ONTP |
|
An Act to Establish a Sales Tax Exemption for Purchases Made by Private, Nonprofit Senior Citizens' Centers |
ONTP |
|
An Act to Provide a Sales Tax Exemption for Boats Used for Business |
ONTP |
|
An Act to Eliminate the Sales Tax on Textbooks |
ONTP |
|
An Act to Exempt Certain Organizations from the Meals and Lodging Tax |
DIED ON ADJOURNMENT |
|
An Act to Create a Sales Tax Holiday for the Purchase of School Supplies |
ONTP |
|
An Act to Exempt Over-the-counter Medications From the Sales Tax |
ONTP |
|
An Act to Exempt Certain Temporary Placement and Adoption Services Organizations from the Sales Tax |
DIED ON ADJOURNMENT |
|
An Act to Establish a Sales Tax Exemption for Certain Incorporated, Nonprofit Memorial Foundations |
DIED ON ADJOURNMENT |
|
An Act to Provide Equity in Taxation of Certain Mobile Homes |
ONTP |
|
An Act to Exempt Medical Devices and Assistive Devices Used by Individuals with Disabilities from the Sales Tax |
DIED ON ADJOURNMENT |
|
An Act to Exempt Bottled Water from State Sales Tax |
DIED ON ADJOURNMENT |
|
An Act Relating to the Taxation of Food |
ONTP |
|
An Act to Remove the Tax on Food, Nonalcoholic Beverages and Medicine |
ONTP |
|
An Act to Clarify the Definition of Commercial Agricultural Production |
ONTP |
|
An Act to Update the Property Tax Exemption for Pollution Control Facilities to Promote Clean Production through Pollution Prevention and Toxics Use Reduction |
CARRIED OVER |
|
An Act to Support Businesses that Reduce Pollution |
ONTP |
Sales Tax - Other
Enacted
|
An Act to Enforce the Taxation of Building Materials and Modular Homes |
PUBLIC 281 |
Not Enacted
|
An Act to Allow Municipalities to Establish a Local Option Sales and Use Tax |
ONTP |
|
An Act to Eliminate the Sales Tax on Shipping Charges on Home Party Sales |
ONTP |
|
An Act to Clarify that the Sales Tax Exemption for Purchase of Manufacturing Equipment Applies Equitably |
CARRIED OVER |
|
An Act to Reimburse Collectors of Sales and Use Taxes |
ONTP |
|
An Act to Create Equitable Taxation of Leased Property |
ONTP |
|
An Act to Amend the Tax Assessed Against Certain Casual Sales |
ONTP |
|
An Act to Permit a Sales Tax Trade-in Credit for Leased or Rented Vehicles |
ONTP |
|
An Act to Exempt from the Sales Tax the Deposit on Automotive Cores |
ONTP |
|
An Act to Return a Percentage of Sales and Use Tax to Municipalities |
CARRIED OVER |
|
An Act to Continue the Sales Tax Exemption on Vehicles Sold and Leased and Removed from the State |
CARRIED OVER |
|
An Act to Return a Portion of the Tax Imposed on Lodging to the Municipality in Which the Tax was Levied |
ONTP |