An Act To Amend the Maine Tax Laws
Maine Legislature, Session 128, LD 1805
Committee: Taxation
Sponsors: DOW
Amends: 36 MRSA §1752, 36 MRSA §1754-B, 36 MRSA §1811, 36 MRSA §5122, 36 MRSA §5219-P, 36 MRSA §191, 36 MRSA §5219-Q, 23 MRSA §4210-B, 36 MRSA §1282, 36 MRSA §1283, 36 MRSA §5219-H

Legislative Document
No. 1805
S.P. 676
In Senate, January 25, 2018
An Act To Amend the Maine Tax Laws
Submitted by the Department of Administrative and Financial Services pursuant to Joint 
Rule 203.
Reference to the Committee on Taxation suggested and ordered printed.
HEATHER J.R. PRIEST
Secretary of the Senate
Presented by Senator DOW of Lincoln.
Be it enacted by the People of the State of Maine as follows:
PART A
Sec. A-1.  36 MRSA §1752, sub-§3-F is enacted to read:
3-F.  Facilitation of the rental of living quarters.  "Facilitation of the rental of 
living quarters" means the operation of a transient rental platform for brokering, 
coordinating, collecting rental receipts for or in any way arranging for the rental of living 
quarters in any hotel, rooming house or tourist or trailer camp in this State.
Sec. A-2.  36 MRSA §1752, sub-§11-B is enacted to read:
11-B.  Room remarketer.  "Room remarketer" means a person who reserves, 
arranges for, offers, furnishes or collects or receives consideration for the rental of living 
quarters in this State, whether directly or indirectly, pursuant to a written or other 
agreement with the owner, manager or operator of a hotel, rooming house or tourist or 
trailer camp.
Sec. A-3.  36 MRSA §1752, sub-§14, ¶A, as amended by PL 2007, c. 627, §43, 
is further amended to read:
A.  "Sale price" includes:
(1)  Any consideration for services that are a part of a retail sale; and
(2)  All receipts, cash, credits and property of any kind or nature and any amount 
for which credit is allowed by the seller to the purchaser, without any deduction 
on account of the cost of the property sold, the cost of the materials used, labor or 
service cost, interest paid, losses or any other expenses.; and
(3)  All consideration received for the rental of living quarters in this State or for 
facilitation of the rental of living quarters in this State, including any service 
charge or other charge or amount required to be paid as a condition for 
occupancy, valued in money, whether received in money or otherwise and 
whether received by the owner, occupant, manager or operator of the living 
quarters, by a room remarketer, by a person that operates a transient rental 
platform or by another person on behalf of any of those persons.
Sec. A-4.  36 MRSA §1752, sub-§17-B, as amended by PL 2013, c. 156, §2, is 
repealed and the following enacted in its place:
17-B.  Taxable service.  "Taxable service" means the:
A.  Rental of living quarters in a hotel, rooming house or tourist or trailer camp;
B.  Facilitation of the rental of living quarters;
C.  Transmission and distribution of electricity;
D.  Sale of prepaid calling service;
E.  Rental or lease of an automobile, a camper trailer or a motor home, as defined in 
Title 29-A, section 101, subsection 40;
F.  Rental or lease of a pickup truck or van with a gross vehicle weight of less than 
26,000 pounds from a person primarily engaged in the business of renting 
automobiles; and
G.  Sale of an extended service contract on an automobile or truck that entitles the 
purchaser to specific benefits in the service of the automobile or truck for a specific 
duration.
Sec. A-5.  36 MRSA §1752, sub-§20-C is enacted to read:
20-C.  Transient rental platform.  "Transient rental platform" means an electronic 
or other system, including an Internet-based system, that allows the owner or occupant of 
living quarters in this State to offer the living quarters for rental and that provides a 
mechanism by which a person may arrange for the rental of the living quarters in 
exchange for payment to either the owner or occupant, to the operator of the system or to 
another person on behalf of the owner, occupant or operator.
Sec. A-6.  36 MRSA §1754-B, sub-§1, ¶F, as amended by PL 2005, c. 218, §19, 
is further amended to read:
F.  Every person that manages or operates in the regular course of business or on a 
casual basis a hotel, rooming house or tourist or trailer camp in this State or that 
collects or receives rents from on behalf of a hotel, rooming house or tourist or trailer 
camp in this State;
Sec. A-7.  36 MRSA §1754-B, sub-§1, ¶¶F-1 and F-2 are enacted to read:
F-1.  Every person engaged in the facilitation of the rental of living quarters by means 
of operating a transient rental platform;
F-2.  Every room remarketer;
Sec. A-8.  36 MRSA §1811, as amended by PL 2015, c. 267, Pt. OOOO, §5 and 
affected by §7 and amended by c. 300, Pt. A, §25, is repealed and the following enacted 
in its place:
§1811.  Sales tax
1.  Tax imposed; rates.  A tax is imposed on the value of all tangible personal 
property, products transferred electronically and taxable services sold at retail in this 
State.  Value is measured by the sale price, except as otherwise provided by this section.
A.  For sales occurring on or after October 1, 2013 and before January 1, 2016, the 
rate of tax is 5.5% on the value of all tangible personal property and taxable services, 
except the rate of tax is:
(1)  Eight percent on the value of prepared food;
(2)  Eight percent on the value of liquor sold in licensed establishments as 
defined in Title 28-A, section 2, subsection 15, in accordance with Title 28-A, 
chapter 43;
(3)  Eight percent on the value of rental of living quarters in any hotel, rooming 
house or tourist or trailer camp; and
(4)  Ten percent on the value of rental for a period of less than one year of an 
automobile, of a pickup truck or van with a gross vehicle weight of less than 
26,000 pounds rented from a person primarily engaged in the business of renting 
automobiles or of a loaner vehicle that is provided other than to a motor vehicle 
dealer's service customers pursuant to a manufacturer's or dealer's warranty.
B.  For sales occurring on or after January 1, 2016 and before October 1, 2018, the 
rate of tax is 5.5% on the value of all tangible personal property and taxable services, 
except the rate of tax is:
(1)  Eight percent on the value of prepared food;
(2)  Eight percent on the value of liquor sold in licensed establishments as 
defined in Title 28-A, section 2, subsection 15, in accordance with Title 28-A, 
chapter 43;
(3)  Nine percent on the value of rental of living quarters in any hotel, rooming 
house or tourist or trailer camp; and
(4)  Ten percent on the value of rental for a period of less than one year of an 
automobile, of a pickup truck or van with a gross vehicle weight of less than 
26,000 pounds rented from a person primarily engaged in the business of renting 
automobiles or of a loaner vehicle that is provided other than to a motor vehicle 
dealer's service customers pursuant to a manufacturer's or dealer's warranty.
C.  For sales occurring on or after October 1, 2018, the rate of tax is 5.5% on the 
value of all tangible personal property and taxable services, except the rate of tax is:
(1)  Eight percent on the value of prepared food;
(2)  Eight percent on the value of liquor sold in licensed establishments as 
defined in Title 28-A, section 2, subsection 15, in accordance with Title 28-A, 
chapter 43;
(3)  Nine percent on the value of rental of living quarters in any hotel, rooming 
house or tourist or trailer camp;
(4)  Nine percent on the value of the facilitation of the rental of living quarters; 
and
(5)  Ten percent on the value of rental for a period of less than one year of an 
automobile, of a pickup truck or van with a gross vehicle weight of less than 
26,000 pounds rented from a person primarily engaged in the business of renting 
automobiles or of a loaner vehicle that is provided other than to a motor vehicle 
dealer's service customers pursuant to a manufacturer's or dealer's warranty.
2.  Value of automobile rentals.  The value of the rental or lease of an automobile is 
determined pursuant to this subsection.
A.  The value of rental for a period of less than one year of an automobile or of a 
pickup truck or van with a gross vehicle weight of less than 26,000 pounds rented 
from a person primarily engaged in the business of renting automobiles is the total 
rental charged to the lessee and includes, but is not limited to, maintenance and 
service contracts, drop-off or pick-up fees, airport surcharges, mileage fees and any 
separately itemized charges on the rental agreement to recover the owner's estimated 
costs of the charges imposed by government authority for title fees, inspection fees, 
local excise tax and agent fees on all vehicles in its rental fleet registered in the State.  
All fees must be disclosed when an estimated quote is provided to the lessee.
B.  The value of the rental or lease of an automobile for one year or more is:
(1)  The total monthly lease payment multiplied by the number of payments in 
the lease or rental;
(2)  The amount of equity involved in any trade-in; and
(3)  The value of any cash down payment.
Collection and remittance of the tax is the responsibility of the person that negotiates the 
lease transaction with the lessee.
3.  Public utility sales; tax added to rates.  The tax imposed upon the sale and 
distribution of gas, water or electricity by any public utility, the rates for which sale and 
distribution are established by the Public Utilities Commission, must be added to the rates 
so established.
4.  
Products transferred electronically; sourcing.  
A product transferred 
electronically is sold in this State if:
A.  The product is delivered electronically to a purchaser located in this State;
B.  The product is received by the purchaser at the seller's location in this State;
C.  A Maine billing address is provided by the purchaser in connection with the 
transaction; or
D.  A Maine billing address is indicated in the seller's business records.
Sec. A-9.  Application.  Those sections of this Part that enact the Maine Revised 
Statutes, Title 36, section 1752, subsections 3-F, 11-B and 20-C and Title 36, section 
1754-B, subsection 1, paragraphs F-1 and F-2, that amend Title 36, section 1752, 
subsection 14, paragraph A and that repeal and replace Title 36, section 1752, subsection 
17-B apply to sales occurring on or after October 1, 2018.
PART B
Sec. B-1.  36 MRSA §§2521-D and 2521-E are enacted to read:
§2521-D.  Limitation on credit or refund
If a claim for credit or refund of an overpayment of any tax imposed by this chapter is 
filed by the taxpayer, the amount of the credit or refund may not exceed the portion of the 
tax that was paid within the 3 years immediately preceding the filing of the claim plus the 
period of any extension of time for filing the return.  If a claim is not filed, any credit or 
refund allowed upon an audit of the taxpayer may not exceed the amount that would be 
allowable under this section if a claim had been filed by the taxpayer on the date the 
credit or refund is allowed upon the audit.
§2521-E.  Interest on overpayment
1.  General.  Interest at the rate determined pursuant to section 186 must be paid on 
any refund of an overpayment of the tax imposed by this chapter from the date the return 
requesting a refund of the overpayment was filed or the date the payment was made, 
whichever is later.
2.  Date of return or payment.  For purposes of this section:
A.  A return that is filed before the last day prescribed for the filing of a return is 
deemed to be filed on that last day, determined without regard to any extension of 
time granted the taxpayer; and
B.  A tax that is paid by the taxpayer before the last day prescribed for its payment or 
paid by the taxpayer as estimated tax for a taxable year is deemed to have been paid 
on the last day prescribed for its payment.
3.  Exceptions.  Notwithstanding subsection 1, interest may not be paid by the 
assessor on an overpayment of the tax imposed by this chapter that is refunded within 60 
days after the last date prescribed, or permitted by extension of time, for filing the return 
of that tax or within 60 days after the date the return requesting a refund of the 
overpayment was filed, whichever is later.
PART C
Sec. C-1.  36 MRSA §5122, sub-§2, ¶E, as amended by PL 1999, c. 414, §40 
and affected by §57 and amended by PL 2007, c. 58, §3, is further amended to read:
E.  Pick-up contributions paid to the taxpayer by the Maine Public Employees 
Retirement System or distributed as the result of a rollover, whether or not included 
in federal adjusted gross income, that have been previously taxed under this Part.  For 
tax years beginning on or after January 1, 2018, in the case of a distribution as a 
result of a rollover, the modification allowed under this paragraph may be subtracted 
fully or in part during the tax year of the rollover.  Any amount not subtracted in the 
tax year of the rollover may be subtracted within the 2 tax years immediately 
following the year of the rollover, except that the total amount subtracted over the 
3-year period may not exceed the pick-up contributions that have been previously 
taxed under this Part during that 3-year period;
Sec. C-2.  36 MRSA §5219-PP, sub-§4, as enacted by PL 2017, c. 211, Pt. D, 
§10, is amended to read:
4.  Limitations; carry-forward.  The credit under this section must be taken in the 
taxable year in which the qualified expenditures were incurred the certification required 
by subsection 3 is made by the Maine State Housing Authority, except that the credit 
claimed for any taxable year beginning on or after January 1, 2018 may not include 
qualified expenditures for which a credit has been claimed for a tax year beginning in 
2017.  The credit allowed under this section may not reduce the tax otherwise due under 
this Part to less than zero.  Any unused portion of the credit may be carried forward to the 
following year or years for a period not to exceed 4 years.
Sec. C-3.  Application.  That section of this Part that amends the Maine Revised 
Statutes, Title 36, section 5219-PP, subsection 4 applies to tax years beginning on or after 
January 1, 2018.
PART D
Sec. D-1.  36 MRSA §191, sub-§2, ¶DDD, as enacted by PL 2017, c. 284, Pt. 
UUUU, §16, is reallocated to 36 MRSA §191, sub-§2, ¶EEE.
Sec. D-2.  36 MRSA §191, sub-§2, ¶DDD, as enacted by PL 2017, c. 297, §1, is 
repealed and the following enacted in its place:
DDD.  The disclosure to the joint standing committee of the Legislature having 
jurisdiction over taxation matters pursuant to section 5219-QQ, subsection 4, 
paragraph B of the revenue loss due to refundable credits attributable to each 
taxpayer claiming the tax credit for major business headquarters expansions provided 
under that section, regardless of the number of persons eligible for the credit.  For 
purposes of this paragraph, "revenue loss" has the same meaning as in section 
5219-QQ, subsection 4, paragraph B.
Sec. D-3.  36 MRSA §5219-QQ, sub-§2, ¶E, as enacted by PL 2017, c. 297, §2, 
is amended to read:
E.  The commissioner must revoke a certificate of approval if the certified applicant 
or a person to whom a certificate of approval has been transferred pursuant to 
paragraph D fails to make a qualified investment within 5 years of the date of the 
certificate of approval.  The commissioner shall revoke a certificate of approval or a 
certificate of completion if the applicant or transferee ceases operations of the 
headquarters in the State or the certificate of approval or certificate of completion is 
transferred to another person without approval from the commissioner pursuant to 
paragraph D.  A certified applicant whose certificate of completion is revoked within 
years after the date issued shall within 60 days following revocation of the 
certificate return to the State an amount equal to the total credits claimed for all tax 
years under this section.  A certified applicant whose certificate of completion is 
revoked during the period from 6 years after through 10 years after the date the 
certificate was issued shall within 60 days following revocation of the certificate 
return to the State an amount equal to the total credits claimed under this section for 
the period from 6 years after through 10 years after the date the certificate was issued.  
The amount to be returned to the State under this paragraph is, for purposes of this 
Title, a tax subject to the collection and enforcement provisions contained in Part 1, 
including the application of applicable interest and penalties.  The amount to be 
returned to the State must be added to the tax imposed on the taxpayer under this Part 
for the taxable year during which the certificate is revoked.
Sec. D-4.  36 MRSA §5219-QQ, sub-§§3 and 4, as enacted by PL 2017, c. 297, 
§2, are amended to read:
3.  Refundable credit allowed.  A qualified certified applicant who has received a 
certificate of completion is allowed a credit as provided in this subsection.
A.  Subject to the limitations under paragraph B, beginning with the tax year during 
which the certificate of completion is issued or the tax year beginning in 2020, 
whichever is later, and for each of the following 19 tax years, a certified applicant is 
allowed a credit against the tax due under this Part for the taxable year in an amount 
equal to 2% of the certified applicant's qualified investment.  The credit allowed 
under this paragraph is refundable.
B.  The credit under this subsection is limited as follows:
(1)  A credit is not allowed for any tax year during which the taxpayer does not 
meet or exceed the following employment targets as measured on the last day of 
the tax year.
(a)  For each of the first 10 tax years for which the credit is claimed, there 
must be a total of at least 80 additional full-time employees based in the State 
whose jobs were added since the first day of the first tax year for which the 
credit was claimed multiplied by the number of years for which the credit has 
been claimed, including the tax year for which the credit is currently being 
claimed.
(b) For each tax year after the 10th tax year for which the credit is claimed, 
the taxpayer must employ a total of at least 800 additional full-time 
employees based in the State whose jobs were added since the first day of the 
first tax year for which the credit was claimed.
Jobs for additional full-time employees that are counted for determining 
eligibility for the credit under one certificate of completion may not be counted 
for determining eligibility for the credit under a separate certificate of 
completion.  For purposes of this paragraph, "additional full-time employees" 
does not include employees who are shifted to a certified applicant's headquarters 
in the State from an affiliated business in the State.  The commissioner shall 
determine whether a shifting of employees has occurred.  For purposes of this 
paragraph, "affiliated business" has the same meaning as in section 6753, 
subsection 1-A.
(2)  Cumulative credits under this subsection may not exceed $16,000,000 under 
any one certificate.
4.  Reporting required.  A certified applicant and, the commissioner and the State 
Tax Assessor are required to make reports pursuant to this subsection.
A.  On or before March 1st of each year, a certified applicant shall file a report with 
the commissioner for the tax year ending during the immediately preceding calendar 
year, referred to in this paragraph subsection as "the report year," containing the 
following information:
(1)  The number of full-time employees based in this State of the certified 
applicant on the last day of the tax year ending during the calendar year 
immediately preceding the report year; and
(2)  The incremental amount of qualified investment made in the report year.
The commissioner may prescribe forms for the annual report described in this 
paragraph.  The commissioner shall provide copies of the report to the State Tax 
Assessor and to the joint standing committee of the Legislature having jurisdiction 
over taxation matters at the time the report is received.
B.  By April 1st December 31st of each year, the commissioner shall report to the 
joint standing committee of the Legislature having jurisdiction over taxation matters 
aggregate data on employment levels and qualified investment amounts of certified 
applicants for each year, and the State Tax Assessor shall report to the joint standing 
committee of the Legislature having jurisdiction over taxation matters the revenue 
loss during the previous calendar report year, including the loss due to refundable 
credits, as a result of this section for each taxpayer claiming the credit and, if 
necessary, shall include updated revenue loss amounts for any previous tax year.  For 
purposes of this paragraph, "revenue loss" means the credit claimed by the taxpayer 
and allowed pursuant to this section, consisting of the amount of the credit used to 
reduce the tax liability of the taxpayer and the amount of the credit refunded to the 
taxpayer.
Notwithstanding any other provision of law to the contrary, the reports provided under 
this subsection are public records as defined in Title 1, section 402, subsection 3.
Sec. D-5.  36 MRSA §5219-QQ, sub-§5 is enacted to read:
5.  Rules.  The commissioner and the State Tax Assessor may adopt routine technical 
rules pursuant to Title 5, chapter 375, subchapter 2-A for implementation of the credit 
under this section, including, but not limited to, rules for determining and certifying 
eligibility.  The commissioner may also by rule establish fees for obligations under this 
section.  Any fees collected pursuant to this section must be deposited into a special 
revenue account administered by the commissioner, and those fees may be used only to 
defray the actual costs of administering the credit under this section.
PART E
Sec. E-1.  23 MRSA §4210-B, sub-§7-A, as amended by PL 2011, c. 649, Pt. E, 
§2, is further amended to read:
7-A.  Sales tax revenue.  Beginning July 1, 2012 and every July 1st thereafter, the 
State Controller shall transfer to the Multimodal Transportation Fund an amount, as 
certified by the State Tax Assessor, that is equivalent to 100% of the revenue from the tax 
imposed on the value of rental of a pickup truck or van with a gross weight of less than 
26,000 pounds rented from a person primarily engaged in the business of renting 
automobiles and the value of rental for a period of less than one year of an automobile 
pursuant to Title 36, section 1811 for the first 6 months of the prior fiscal year after the 
reduction for the transfer to the Local Government Fund as described by Title 30-A, 
section 5681, subsection 5.  Beginning on October 1, 2012 and every October 1st 
thereafter, the State Controller shall transfer to the Multimodal Transportation Fund an 
amount, as certified by the State Tax Assessor, that is equivalent to 100% of the revenue 
from the tax imposed on the value of rental of a pickup truck or van with a gross weight 
of less than 26,000 pounds rented from a person primarily engaged in the business of 
renting automobiles and the value of rental for a period of less than one year of an 
automobile pursuant to Title 36, section 1811 for the last 6 months of the prior fiscal year 
after the reduction for the transfer to the Local Government Fund as described by Title 
30-A, section 5681, subsection 5.  The tax amount must be based on actual sales for that 
fiscal year and may not consider any accruals that may be required by law.
PART F
Sec. F-1.  36 MRSA §1282, as amended by PL 1991, c. 846, §13, is further 
amended by adding after the 5th paragraph a new paragraph to read:
A discharge of a tax lien mortgage given after the right of redemption has expired 
that has been recorded by the State Tax Assessor in the registry of deeds has the force and 
effect of a discharge given and recorded before the right of redemption has expired, 
unless the State has conveyed any interest based upon the title acquired from the affected 
lien.  This paragraph applies to discharges of tax lien mortgages given after October 1, 
1935.
Sec. F-2.  36 MRSA §1283, 2nd ¶, as amended by PL 1999, c. 414, §14 and PL 
2011, c. 657, Pt. W, §6, is further amended to read:
The State Tax Assessor, whenever Whenever the State acquires title to real estate 
under this subchapter, except real estate that is a permanent residence, as defined in 
section 681, the State Tax Assessor shall cause an inventory to be made of all the real 
estate.  The inventory must contain a description of the real estate, amount of accrued 
taxes by years and any other information necessary in the administration and supervision 
of the real estate.  A copy of the inventory must be furnished to the Commissioner of 
Agriculture, Conservation and Forestry and the Commissioner of Inland Fisheries and 
Wildlife prior to the convening of the Legislature.  The assessor shall report annually to 
the Legislature not later than 15 days after it convenes.  The report must contain a copy of 
the inventory of real estate then owned by the State and such recommendations as to the 
disposition of this real estate the assessor, the Commissioner of Agriculture, Conservation 
and Forestry and the Commissioner of Inland Fisheries and Wildlife may wish to make.  
Whenever the State acquires title to real estate that is a permanent residence, as defined in 
section 681, the State Tax Assessor may cause an inventory to be made of that real estate; 
that inventory must comply with the requirements of this paragraph.
Sec. F-3.  36 MRSA §1283, 3rd ¶, as amended by PL 1967, c. 271, §8, is further 
amended to read:
The State Tax Assessor shall, after authorization by the Legislature, sell and convey 
any such real estate; but shall in all cases of sales, except sales to the former owners of 
the real estate, give public notice of the proposal to sell such real estate and shall ask for 
competitive bids and shall sell to the highest bidder, with the right of rejecting all bids.  
No sales Sales of such real estate or any stumpage thereon shall on that real estate may 
not be made by the State Tax Assessor except by authorization of the Legislature.  
Notwithstanding any provisions of this chapter to the contrary, if the State Tax Assessor 
has not yet conveyed such real estate, the State Tax Assessor may convey the real estate 
to the prior owner under the authorization of this section if the tax, interest and costs are 
satisfied by way of full payment, compromise or abatement.
Sec. F-4.  Retroactivity.  This Part applies retroactively to October 1, 1935.
PART G
Sec. G-1.  36 MRSA §191, sub-§2, ¶SS, as amended by PL 2011, c. 548, §11, is 
further amended to read:
SS.  The disclosure of information to the Finance Authority of Maine necessary for 
the administration of the new markets capital investment credit in sections section 
2533 and 5219-HH and to the Commissioner of Administrative and Financial 
Services as necessary for the execution of the memorandum of agreement pursuant to 
section 5219-HH, subsection 3;
Sec. G-2.  36 MRSA §5219-HH, sub-§3, as enacted by PL 2011, c. 548, §33 and 
affected by §35, is repealed.
SUMMARY
This bill does the following:
Part A expands the provision for sellers required to register to collect and report sales 
taxes to include online real property rental platforms and those engaged in the facilitation 
of the rental of living quarters.  Definitions for "room remarketer," "transient rental 
platform" and "facilitation of the rental of living quarters" are added.  The definition of 
"sale price" is amended to include as consideration receipts by room remarketers and 
transient rental platform operators.  The definition of "taxable service" is amended to 
include facilitation of the rental of living quarters in a hotel, rooming house or tourist or 
trailer camp.  It restructures and reorganizes the section of law specifying the rate of sales 
tax.  The clarification regarding the registration requirements for the rental of living 
quarters takes effect 90 days after adjournment of the Second Regular Session of the 
128th Legislature.  The changes apply to sales occurring on or after October 1, 2018;
Part B:
1.  Limits insurance premium tax refunds to the amount of tax paid within the 3-year 
period immediately preceding the filing of a refund claim or audit.  The provision is 
similar to that provided with respect to income tax refund claims; and
2.  Prohibits the payment of interest on an overpayment of insurance premiums tax if 
the overpayment is refunded by the State Tax Assessor within 60 days of the taxpayer's 
filing of the claim with Maine Revenue Services.  The provision is similar to that 
provided with respect to income tax refund claims;
Part C:
1.  Allows the subtraction of pick-up contributions distributed to the taxpayer by the 
Maine Public Employees Retirement System in the form of a rollover from taxable 
income within 3 years beginning with the year of the rollover.  The change applies to tax 
years beginning on or after January 1, 2018; and
2.  Makes the credit for homestead modifications available in the tax year during 
which the certification of eligibility is made.  Current law ties the credit to the year during 
which the qualified expenditures are paid, but the credit may be claimed only once the 
Maine State Housing Authority certifies to the State Tax Assessor that the expenditures 
incurred qualify for the credit.  The change applies to tax years beginning on or after 
January 1, 2018;
Part D makes the following changes to the tax credit for major business headquarters 
expansions.  It:
1.  Clarifies that the information regarding revenue loss attributable to the tax credit 
reported by the State Tax Assessor to the joint standing committee of the Legislature 
having jurisdiction over taxation matters is not confidential taxpayer information.  It also 
corrects a numbering conflict created when 2 public laws enacted the Maine Revised 
Statutes, Title 36, section 191, subsection 2, paragraph DDD;
2.  Clarifies that a revocation of a certificate of approval or a certificate of completion 
due to ceasing operations of the headquarters also applies to a certificate held by a 
transferee;
3.  Clarifies that the credit is available only to a certified applicant who has received a 
certificate of completion;
4.  Clarifies that the required job threshold calculation includes the tax year for which 
the credit is currently being claimed, in addition to the tax years for which the credit has 
been claimed;
5.  Clarifies that the amount recovered by the State when a certificate is revoked is a 
tax due in the taxable year during which the certificate is revoked and is subject to the 
collection and enforcement provisions contained in Title 36, Part 1, including the 
application of applicable interest and penalties;
6.  Provides that, when determining the number of employees for eligibility for the 
credit, employees who are shifted to a qualified applicant's headquarters from an 
affiliated business in the State are not counted;
7.  Removes the requirement that the Commissioner of Economic and Community 
Development report to the joint standing committee of the Legislature having jurisdiction 
over taxation matters aggregate data on employment levels and qualified investment 
amounts of certified applicants for each year;
8.  Delays the State Tax Assessor's yearly reporting requirement until December 31st 
and clarifies that the report is for the tax year ending during the immediately preceding 
calendar year;
9.  Defines the term "revenue loss" for the purposes of the State Tax Assessor's yearly 
reporting requirement and the confidentiality exception applying to the report; and
10.  Adds rule-making authority for the commissioner and the State Tax Assessor;
Part E clarifies that the amount of sales tax revenue transferred to the Multimodal 
Transportation Fund is calculated after a reduction for the amount transferred to the Local 
Government Fund is made;
Part F aligns certain parts of the Unorganized Territory Educational and Services Tax 
lien foreclosure process with the municipal tax lien foreclosure process retroactively to 
October 1, 1935.  It:
1.  Authorizes the State Tax Assessor to issue a discharge of a tax lien mortgage on 
real estate after the prior owner's right of redemption has expired, unless the State has 
conveyed any interest based upon the title acquired from the affected lien;
2.  Allows the State Tax Assessor to not perform certain inventory and reporting 
procedures with respect to real estate that is a permanent residence that has been acquired 
by the State through the tax lien foreclosure process; and
3.  Authorizes the State Tax Assessor to convey real estate acquired by the State 
through the tax lien foreclosure process to the prior owner without further legislative 
authorization if the tax due on the real estate has been satisfied; and
Part G makes a technical clarification by repealing the provision regarding the new 
markets capital investment credit requiring the Commissioner of Administrative and 
Financial Services to enter into a memorandum of agreement.  The memorandum is a 
nonbinding document with no substantive legal effect.