Bill > LD1260

This bill revises Maine's tax laws to include the Mi'kmaq Nation in existing tax provisions that previously only applied to other Native American tribes in the state. The bill expands definitions in tax code to explicitly recognize the Mi'kmaq Nation, adding them to categories like "tribal entity," "tribal land," and "tribal member." It establishes a new Mi'kmaq Sales Tax Fund, similar to funds for other tribes, which will return sales tax revenue collected on Mi'kmaq Nation Trust Land back to the tribe. The changes will allow the Mi'kmaq Nation to receive monthly transfers of sales tax revenue from sales occurring on their trust lands, and exempt the tribe from certain tax requirements. The bill aims to improve economic opportunities for the Mi'kmaq Nation, encourage economic development on their lands, and simplify tax law compliance. These provisions will take effect for sales and tax years beginning on or after January 1, 2026. The legislation also authorizes the Department of Administrative and Financial Services to adopt rules to implement these changes, including specifying reporting requirements for the Mi'kmaq Nation.

Budget and Finance

https://legislature.maine.gov/legis/bills/display_ps.asp?LD=1260&snum=132