Maine Legislature, Session 127, LD 1367
Committee: Taxation
Sponsors: FREDETTE, THIBODEAU, ESPLING, CUSHING, MASON

Legislative Document 
No. 1367 
H.P. 928 
House of Representatives, April 23, 2015 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Eliminate the Income Tax 
Reference to the Committee on Taxation suggested and ordered printed. 
ROBERT B. HUNT 
Clerk 
Presented by Representative FREDETTE of Newport.  (GOVERNOR'S BILL) 
Cosponsored by President THIBODEAU of Waldo and 
Representative: ESPLING of New Gloucester, Senators: CUSHING of Penobscot, MASON of 
Androscoggin. 
Constitutional amendment. Resolved: Two thirds of each branch of the 
Legislature concurring, that the following amendment to the Constitution of Maine be 
proposed: 
Constitution, Art. IX, §8, sub-§6 is enacted to read: 
6.  Taxation of income prohibited.  Beginning January 1, 2020, the Legislature shall 
never, in any manner, enact or impose a tax upon the income of any person nor shall the 
State levy or collect such an income tax for any period beginning on or after January 1, 
2020. 
Constitution, Art. IX, §9 is amended to read: 
Section 9.  Power of taxation.  The Legislature shall never, in any manner, 
suspend or surrender the power of taxation, except as limited by this Constitution. 
; and be it further 
Constitutional referendum procedure; form of question; effective date. 
Resolved:  That the municipal officers of this State shall notify the inhabitants of their 
respective cities, towns and plantations to meet, in the manner prescribed by law for 
holding a statewide election, at a statewide election held in the month of November 
following the passage of this resolution, to vote upon the ratification of the amendment 
proposed in this resolution by voting upon the following question: 
"Do you favor amending the Constitution of Maine to prohibit the 
Legislature, beginning January 1, 2020, from enacting or imposing a tax 
on the income of any person and prohibiting the State from levying or 
collecting an income tax for any period beginning on or after January 1, 
2020?" 
The legal voters of each city, town and plantation shall vote by ballot on this question 
and designate their choice by a cross or check mark placed within the corresponding 
square below the word "Yes" or "No."  The ballots must be received, sorted, counted and 
declared in open ward, town and plantation meetings and returns made to the Secretary of 
State in the same manner as votes for members of the Legislature.  The Governor shall 
review the returns.  If it appears that a majority of the legal votes are cast in favor of the 
amendment, the Governor shall proclaim that fact without delay and the amendment 
becomes part of the Constitution of Maine on the date of the proclamation; and be it 
further 
Secretary of State shall prepare ballots. Resolved: That the Secretary of State 
shall prepare and furnish to each city, town and plantation all ballots, returns and copies 
of this resolution necessary to carry out the purposes of this referendum. 
SUMMARY 
This resolution proposes to amend the Constitution of Maine to prohibit the 
Legislature, beginning January 1, 2020, from enacting or imposing a tax upon the income 
of persons in this State and to prohibit the State from levying or collecting such a tax for 
any period beginning on or after January 1, 2020.