Bill > LD982

This bill establishes equal tax treatment for the Mi'kmaq Nation by amending various sections of Maine's tax laws to include the Mi'kmaq Nation in existing tax provisions previously applying only to other Native American tribes in the state. The bill creates new definitions for "Mi'kmaq Nation" and "Mi'kmaq Nation Trust Land" and modifies existing tax statutes to explicitly include the Mi'kmaq Nation in provisions related to tribal entities, tribal lands, and tribal members. Specifically, the bill establishes a Mi'kmaq Sales Tax Fund that will operate similarly to funds for other tribes, allowing the Mi'kmaq Nation to receive monthly transfers of sales tax revenue collected on their trust lands. The changes will take effect on January 1, 2026, and are designed to improve economic opportunities for the Mi'kmaq Nation, encourage economic development on their lands, and simplify tax compliance and administration. The bill also authorizes the Department of Administrative and Financial Services to adopt rules for implementing these changes, including specifying reporting requirements and maintaining lists of tribal lands, members, and entities. Additionally, the bill includes a one-time appropriation of $19,300 for computer programming costs associated with implementing these tax law changes.

Budget and Finance

https://legislature.maine.gov/legis/bills/display_ps.asp?LD=982&snum=132