An Act To Make Technical Changes to Maine's Tax Laws
Maine Legislature, Session 128, LD 1570
Committee: Taxation
Sponsors: HILLIARD
Amends: 36 MRSA §151, 36 MRSA §191, 36 MRSA §305, 36 MRSA §327, 36 MRSA §576, 36 MRSA §578, 36 MRSA §603, 36 MRSA §653, 36 MRSA §691, 36 MRSA §693, 36 MRSA §1487, 36 MRSA §6271, 36 MRSA §6656, 35-A MRSA §7104-C, 36 MRSA §1752, 36 MRSA §1760, 36 MRSA §1761, 36 MRSA §1814, 36 MRSA §2011, 36 MRSA §2013, 36 MRSA §2551, 36 MRSA §5122, 36 MRSA §5124-B, 36 MRSA §5125, 36 MRSA §5217-D, 36 MRSA §5275, 36 MRSA §5403, 36 MRSA §5216-B, 36 MRSA §5217-B, 36 MRSA §5219-P, 36 MRSA §5219-B, 36 MRSA §5219-C, 36 MRSA §5219-H, 36 MRSA §6754, 36 MRSA §2017, 24-A MRSA §5055, 35-A MRSA §3403

Legislative Document
No. 1570
H.P. 1081
House of Representatives, May 2, 2017
An Act To Make Technical Changes to Maine's Tax Laws
Submitted by the Department of Administrative and Financial Services pursuant to Joint 
Rule 204.
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative HILLIARD of Belgrade.
Be it enacted by the People of the State of Maine as follows: 
PART A 
Sec. A-1.  36 MRSA §151, sub-§2, ¶F, as enacted by PL 2011, c. 694, §3, is 
amended to read: 
F.  A person who wishes to appeal a reconsidered decision under this section: 
(1)  To the board must file a written statement of appeal with the board within 60 
days after receipt of the reconsidered decision; or 
(2)  Directly to the Superior Court must file a petition for review in the Superior 
Court within 60 days after receipt of the reconsidered decision. 
If a person files a written statement of appeal with the board or a petition for review 
with the Superior Court, the statement or petition must be served by certified mail, 
return receipt requested, upon the bureau and the Attorney General.  If a person does 
not file a request for review with the board or the Superior Court within the time 
period specified in this paragraph, the reconsidered decision becomes final and no 
further review is available. 
PART B 
Sec. B-1.  36 MRSA §191, sub-§2, as amended by PL 2015, c. 490, §§2 to 4 and 
c. 494, Pt. A, §§41 to 43, is further amended to read: 
2.  Exemptions.  Any person or agency receiving information from the bureau in 
accordance with this subsection may not disclose such information to any person, agency 
or organization, other than the bureau, and may not use such information for any purpose 
other than that specified in this subsection.  This section shall may not be construed to 
prohibit the following: 
A.  The delivery to a taxpayer or his the taxpayer's duly authorized representative of a 
certified copy of any return, report or other information filed by the taxpayer pursuant 
to this Title; 
A-1.  The disclosure to an authorized representative of the Maine Potato Board of 
information obtained by the assessor in the administration of chapter 710; 
B.  The publication of statistics so classified to prevent the identification of particular 
reports or returns and the items thereof; 
C.  The inspection by the Attorney General of information filed by any taxpayer who 
has requested review of any tax under this Title or against whom an action or 
proceeding for collection of tax has been instituted; or the production in court or to 
the board on behalf of the State Tax Assessor, or any other party to an action or 
proceeding under this Title, of so much and no more of the information as is pertinent 
to the action or proceeding; 
D.  The disclosure of information to duly authorized officers of the United States and 
of other states, districts and territories of the United States and of Canada and its 
provinces for use in administration and enforcement of this Title or of the tax laws of 
those jurisdictions.  With respect to enforcement of the tax laws of other jurisdictions, 
the information may not be given to the duly authorized officer unless the officer's 
government permits a substantially similar disclosure of information to the taxing 
officials of this State and provides for the confidentiality of information in a manner 
substantially similar to the manner provided in this section; 
E.  The provision of information, pursuant to a contract for administrative services, to 
a person retained on an independent contract basis or the authorized employees of 
that person or the provision of information to state employees outside the Bureau of 
Revenue Services for the purpose of acquiring assistance in the administration of this 
Title and the return to employees of the Bureau of Revenue Services of the 
information provided and additional information generated as a product of the 
administrative services provided; 
F.  The transmission of information among employees of the Bureau of Revenue 
Services for the purposes of enforcing and administering the tax laws of this State 
and the delivery by a register of deeds to the State Tax Assessor or delivery by the 
State Tax Assessor to the appropriate municipal assessor or to the Maine Land Use 
Planning Commission or the Department of Health and Human Services of 
"declarations of value" in accordance with section 4641-D.  The State Tax Assessor 
may require entities requesting information pursuant to this paragraph other than 
municipal assessors to provide resources sufficient to cover the cost of providing the 
forms; 
G.  The disclosure to the Attorney General of information related to a person who is 
the subject of a criminal investigation or prosecution, and the subsequent disclosure 
of that information by the Attorney General to a district attorney, an assistant district 
attorney or a state, county or local law enforcement agency that is participating in the 
criminal investigation or prosecution of that person.  A request from the Attorney 
General for information related to a person who is the subject of a criminal 
investigation or prosecution must be submitted to the State Tax Assessor in writing 
and must include: 
(1)  The name and address of the person to whom the requested information 
relates; 
(2)  The taxable period or periods to which the requested information relates; 
(3)  The statutory authority under which the criminal investigation or prosecution 
is being conducted; and 
(4)  The specific reason the requested information is, or may be, relevant to the 
criminal investigation or prosecution. 
The Attorney General or a district attorney, assistant district attorney or law 
enforcement agency to which the Attorney General has disclosed tax information 
related to a person who is the subject of a criminal investigation or prosecution shall 
retain physical control of that information until the conclusion of the criminal 
investigation or prosecution for which the information was requested, after which the 
information must be returned immediately to the assessor; 
H.  The disclosure by the State Tax Assessor of the fact that a person is or is not 
registered under this Title or disclosure of both the fact that a registration under this 
Title has been revoked and the reasons for revocation; 
I.  The disclosure of information acquired pursuant to Part 2; 
J.  The disclosure to a state agency seeking setoff of a liquidated debt against a tax 
refund pursuant to section 5276-A of information necessary to effectuate the intent of 
that section; 
K.  The disclosure by a municipal assessor, or by the State Tax Assessor with regard 
to the unorganized territory, of information contained on a declaration of value filed 
pursuant to section 4641-D or the Internet publication by the State Tax Assessor of 
information, other than taxpayer identification numbers, obtained from declarations 
of value filed pursuant to section 4641-D, except that, upon request by an individual 
who is certified by the Secretary of State as a participant in the Address 
Confidentiality Program pursuant to Title 5, section 90-B, the municipal assessor 
shall redact the name of that individual on the declaration of value form prior to 
disclosure; 
L.  The listing of gasoline distributors possessing a certificate under section 2904 and 
the number of taxable gallons sold by each gasoline distributor in this State each 
month; 
M.  The disclosure by employees of the Bureau of Revenue Services, in connection 
with their official duties relating to any examination, collection activity, civil or 
criminal tax investigation or any other offense under this Title, of return information 
to the limited extent that disclosure is necessary in obtaining information, which is 
not otherwise available, with respect to the correct determination of tax, liability for 
tax or the amount to be collected or with respect to the enforcement of this Title; 
N.  The disclosure by the State Tax Assessor of computerized individual income tax 
data, without identification by taxpayer name, number or address, to a research 
agency of the Legislature; 
O.  The disclosure to an authorized representative of the Department of Health and 
Human Services of an individual's residence, employer, income and assets for child 
support enforcement purposes as required by the Social Security Act, 42 United 
States Code, Chapter 7, subchapter IV, Part D (1966), when a request containing the 
payor's social security number is made by the department; 
P.  The public disclosure by the State Tax Assessor of the name, last known business 
address and title of the professional license or certificate of any person whose license 
or certificate of authority to conduct a profession, trade or business in this State has 
not been renewed, reissued or otherwise extended by order of the assessor pursuant to 
section 175.  This disclosure may be made only after no further administrative or 
judicial review of the order is available under section 151 or the Maine 
Administrative Procedure Act; 
Q.  The listing of persons possessing certificates under section 3204 and the number 
of taxable gallons sold by each person possessing a certificate in this State each 
month; 
R.    The disclosure to the Department of Health and Human Services of information 
relating to the administration and collection of the taxes imposed by chapter 358, 
chapter 373, chapter 375 and chapter 377; 
S.  The disclosure to an authorized representative of the Department of Health and 
Human Services of the names and social security numbers of applicants for the Maine 
Residents Property Tax Relief Program for the purpose of identifying those who are 
not eligible for that program pursuant to section 6207, subsection 3.  The Department 
of Health and Human Services may not disclose names or social security numbers to 
any person, agency or organization, other than the Bureau of Revenue Services, nor 
may those names and social security numbers be used for any purpose other than the 
purpose stated in this paragraph; 
T.  The disclosure to an authorized representative of the Department of Health and 
Human Services of information in the possession of the bureau identifying the 
location of an interest-bearing account in the name and social security number of a 
delinquent payor of child support as requested by the Department of Health and 
Human Services; 
U.  The disclosure by employees of the Bureau of Revenue Services to designated 
representatives of the Secretary of State of information required by the Secretary of 
State for the administration of the special fuel tax imposed by chapter 459; 
V.  The disclosure by employees of the Bureau of Revenue Services, to designated 
representatives of the Department of Labor, of all information required by the State 
Tax Assessor and the Commissioner of Labor for the administration of the taxes 
imposed by Part 8 and by Title 26, chapter 13 and the Competitive Skills Scholarship 
Fund contribution imposed by Title 26, section 1166 and of all information required 
by the Director of the Bureau of Labor Standards within the Department of Labor for 
the enforcement of Title 26, section 872; 
W.  The disclosure by the State Tax Assessor to the State Auditor when necessary to 
the performance of the State Auditor's official duties; 
Y.  The disclosure by the State Tax Assessor, upon request in writing of any 
individual against whom an assessment has been made pursuant to section 177, 
subsection 1, of the following information: 
(1)  Information regarding the underlying tax liability to the extent necessary to 
apprise the individual of the basis of the assessment; 
(2)  The name of any other individual against whom an assessment has been 
made for the same underlying tax debt; and 
(3)  The general nature of any steps taken by the assessor to collect the 
underlying tax debt from any other individuals and the amount collected; 
Z.  The disclosure to the Treasurer of State when necessary for the performance of 
the Treasurer of State's official duties as administrator under Title 33, chapter 41 of 
the following information: 
(1)  The current mailing address for a taxpayer for purposes of returning 
unclaimed or abandoned property to the rightful owner or heir; and 
(2)  The names and mailing addresses of all Maine corporate income tax filers in 
an electronic medium prescribed by the State Tax Assessor; 
AA.  The disclosure by employees of the bureau to designated representatives of the 
Finance Authority of Maine necessary for the administration of section 6656, 
subsection 3 and section 6758, subsection 4 and of information required to ensure 
that recipients of certain benefits under Title 20-A, chapter 417-E are eligible to 
receive such benefits; 
BB.  The disclosure to an authorized representative of the Department of Health and 
Human Services, Office of Child Care and Head Start of taxpayer information 
directly relating to the certification of investments eligible for or the eligibility of a 
taxpayer for the quality child care investment credit provided by section 5219-Q; 
CC.  The disclosure to an authorized representative of the Department of Professional 
and Financial Regulation of information necessary for the administration of Title 10, 
chapter 222; 
DD.   The delivery of a certified copy of any return, report or other information 
provided or filed pursuant to this Title by a partnership, corporation, trust or estate or 
any report of any examination of a return filed by a partnership, corporation, trust or 
estate to any person: 
(1)  Who signed the return; 
(2)  Who is the personal representative or executor of the estate filing the return; 
(3)  Who was a member of the partnership filing the return during any part of the 
period covered by the return; 
(4)  Who is a trustee of the trust filing the return; 
(5)  Who was a shareholder during any part of the period covered by the return 
filed by an S corporation; 
(6)  Who is an officer, or a bona fide shareholder of record owning 1% or more of 
the outstanding stock, of the corporation filing the return; 
(7)  Who is the person authorized to act for the corporation if the corporation has 
been dissolved; or 
(8)  Who is the duly authorized representative of any of the persons described in 
subparagraphs (1) to (7). 
The exception under this paragraph does not include the disclosure of confidential 
information of a particular partner, shareholder, beneficiary or trustee or other person 
receiving income from one of the entities described in subparagraphs (1) to (8) unless 
otherwise authorized; 
EE.  The disclosure by the State Tax Assessor of the fact that a person has or has not 
been issued a certificate of exemption pursuant to section 1760, 2013 or 2557, a 
provisional resale certificate pursuant to section 1754-B, subsection 2-B or a resale 
certificate pursuant to section 1754-B, subsection 2-C; 
FF.   The disclosure to the Department of the Secretary of State, Bureau of Motor 
Vehicles of whether the person seeking registration of a vehicle has paid the tax 
imposed by Part 3 with respect to that vehicle; 
GG.   The disclosure to the Department of Inland Fisheries and Wildlife, Division of 
Licensing and Registration of whether the person seeking registration of a 
snowmobile, all-terrain vehicle or watercraft has paid the tax imposed by Part 3 with 
respect to that snowmobile, all-terrain vehicle or watercraft; 
II.    The disclosure to an authorized representative of the Maine Milk Commission of 
information on the quantity of packaged milk handled in the State and subject to the 
milk handling fee established in section 4902 and other information obtained by the 
assessor in the administration of chapter 721;  
JJ.  The disclosure to the State Purchasing Agent of a person's sales tax standing as 
necessary to enforce Title 5, section 1825-B, subsection 14;  
KK.  The disclosure of information necessary to administer the setoff of liquidated 
tax debts pursuant to section 185, subsection 3; 
LL.  The disclosure to any state agency of information relating to the administration 
and collection of any debt transferred to the bureau for collection pursuant to section 
112-A; 
MM.  The disclosure to an authorized representative of the Department of Economic 
and Community Development of information required for the administration of the 
visual media production credit under section 5219-Y, the employment tax increment 
financing program under chapter 917, the visual media production reimbursement 
program under chapter 919-A or the Pine Tree Development Zone program under 
Title 30-A, chapter 206, subchapter 4; 
NN.  The disclosure to an authorized representative of the Wild Blueberry 
Commission of Maine of information required for or submitted to the assessor in 
connection with the administration of the tax imposed under chapter 701;  
OO.  The disclosure to duly authorized officers of the Federal Government and of 
other state governments of information necessary to administer a set-off agreement 
pursuant to section 112, subsection 13.  The information may not be disclosed unless 
the officer's government permits a substantially similar disclosure of information to 
the taxing officials of this State and protects the confidentiality of the information in 
a manner substantially similar to that provided by this section; 
PP.  The disclosure to the Department of Agriculture, Conservation and Forestry of 
information contained on the commercial forestry excise tax return filed pursuant to 
section 2726, such as the landowner name, address and acreage, to facilitate the 
administration of chapter 367;  
QQ.  The disclosure of registration, reporting and payment information to the 
Department of Environmental Protection necessary for the administration of Title 38, 
chapter 33; 
RR.  The disclosure to the Finance Authority of Maine of the cumulative value of 
eligible premiums submitted for reimbursement pursuant to Title 10, section 1020-C;  
SS.  The disclosure of information to the Finance Authority of Maine necessary for 
the administration of the new markets capital investment credit in sections 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; 
TT.  The disclosure to tax officials of other states, and to clearinghouses and other 
administrative entities acting on behalf of participating states, of information 
necessary for the administration of a multistate agreement entered into pursuant to 
section 2532; 
UU.  The production in court on behalf of the assessor or any other party to an action 
or proceeding under this Title, or the production pursuant to a discovery request 
under the Maine Rules of Civil Procedure or a request under the freedom of access 
laws, of any reconsideration decision or advisory ruling issued on or after July 1, 
2012, in redacted format so as not to reveal information from which the taxpayer may 
be identified, except that federal returns and federal return information provided to 
the State by the Internal Revenue Service may not be disclosed except as permitted 
by federal law.  A person requesting the production of any such document shall pay, 
at the time the request is made, all direct and indirect costs associated with the 
redacting of information from which the taxpayer or other interested party may be 
identified, plus an additional fee of $100 per request; 
VV.  The disclosure by the assessor to the taxpayer advocate under section 151-C of 
information related to a petition for reconsideration filed by a taxpayer pursuant to 
section 151.  The taxpayer advocate is prohibited from disclosing information 
obtained pursuant to this paragraph other than to the particular taxpayer to whom the 
information pertains;  
WW.  The disclosure of information to the Department of Inland Fisheries and 
Wildlife necessary for the administration of the credit for Maine fishery infrastructure 
investment under section 5216-D; 
XX.  The disclosure of information by the assessor to the board, except that such 
disclosure is limited to information that is pertinent to an appeal or other action or 
proceeding before the board;  
YY.  The inspection and disclosure of information by the board to the extent 
necessary to conduct appeals procedures pursuant to this Title and issue a decision on 
an appeal to the parties.  The board may make available to the public redacted 
decisions that do not disclose the identity of a taxpayer or any information made 
confidential by state or federal statute;  
ZZ.  The disclosure by the State Tax Assessor to a qualified Pine Tree Development 
Zone business that has filed a claim for reimbursement under section 2016 of 
information related to any insufficiency of the claim, including records of a 
contractor or subcontractor that assigned the claim for reimbursement to the qualified 
Pine Tree Development Zone business and records of the vendors of the contractor or 
subcontractor; 
ZZ.  The disclosure by the State Tax Assessor to a qualified Pine Tree Development 
Zone business that has filed a claim for reimbursement under section 2016 of 
information related to any insufficiency of the claim, including records of a 
contractor or subcontractor that assigned the claim for reimbursement to the qualified 
Pine Tree Development Zone business and records of the vendors of the contractor or 
subcontractor; and 
AAA.  The disclosure of information by the State Tax Assessor or the Associate 
Commissioner for Tax Policy to the Office of Program Evaluation and Government 
Accountability under Title 3, section 991 for the review and evaluation of tax 
expenditures pursuant to Title 3, chapter 37; and 
AAA.  The disclosure of information by the State Tax Assessor or the Associate 
Commissioner for Tax Policy to the Office of Program Evaluation and Government 
Accountability under Title 3, section 991 for the review and evaluation of tax 
expenditures pursuant to Title 3, chapter 37. 
BBB.  The disclosure to an authorized representative of the Department of 
Professional and Financial Regulation, Bureau of Insurance of information necessary 
to determine whether a long-term disability income protection plan or short-term 
disability income protection plan as described in section 5219-NN, subsection 1 
qualifies for the disability income protection plans in the workplace credit provided 
by section 5219-NN. 
PART C 
Sec. C-1.  36 MRSA §305, sub-§1, as amended by PL 2003, c. 426, §2, is further 
amended to read: 
1.  Just value.  Certify to the Secretary of State before the first day of February each 
year the equalized just value of all real and personal property in each municipality and 
unorganized place that is subject to taxation under the laws of this State, except that 
percentage of captured assessed value located within a tax increment financing district 
that is used to finance that district's development plan, the captured assessed value located 
within a municipal affordable housing development district and the valuation amount by 
which the current assessed value of commercial and industrial property within a 
municipal incentive development zone, as determined in Title 30-A, section 5284, 
exceeds the assessed value of commercial and industrial property within the zone as of 
the date the zone is approved by the Commissioner of Economic and Community 
Development, known in this subsection as the "sheltered value," up to the amount 
invested by a municipality in infrastructure improvements under an infrastructure 
improvement plan adopted pursuant to Title 30-A, section 5283.  The equalized just value 
must be uniformly assessed in each municipality and unorganized place and be based on 
100% of the current market value. It must separately show for each municipality and 
unorganized place the actual or estimated value of all real estate that is exempt from 
property taxation by law or is the captured value within a tax increment financing district 
that is used to finance that district's development plan, as reported on the municipal 
valuation return filed pursuant to section 383, or that is the sheltered value of a municipal 
incentive development zone.  The valuation as filed remains in effect until the next 
valuation is filed and is the basis for the computation and apportionment of the state and 
county taxes;.  The equalized just value excludes the following: 
A.  That percentage of captured assessed value located within a tax increment 
financing district that is used to finance that district's development plan; 
B.  The captured assessed value located within a municipal affordable housing 
development district; and 
C.  The amount by which the current assessed value of commercial and industrial 
property within a municipal incentive development zone exceeds the assessed value 
of that property as of the date the development zone is approved by the 
Commissioner of Economic and Community Development.  This excess value as 
determined under Title 30-A, chapter 208-A and referred to in this subsection as the 
"sheltered value" is limited to the amount invested by a municipality in infrastructure 
improvements pursuant to the infrastructure improvement plan adopted under Title 
30-A, chapter 208-A. 
The equalized just value must be uniformly assessed in each municipality and 
unorganized place and be based on 100% of the current market value. The bureau's 
valuation documents must separately show for each municipality and unorganized place 
the actual or estimated value of all real estate that is exempt from property taxation by 
law or is the captured value within a tax increment financing district that is used to 
finance that district's development plan, as reported on the municipal valuation return 
filed pursuant to section 383, or that is the sheltered value of a municipal incentive 
development zone; 
Sec. C-2.  36 MRSA §327, sub-§3, as amended by PL 2001, c. 583, §10, is 
further amended to read: 
3.  Employment of assessor. Any municipal assessing unit may employ a part-time, 
non-certified assessor or contract with a firm or organization that provides assessing 
services; when any municipal assessing unit or primary assessing area employs a full-
time, professional assessor, this assessor must be certified by the Bureau of Revenue 
Services bureau as a professionally trained assessor. The bureau shall publish, for the 
information of the municipalities, a listing of certified assessors and list of assessing firms 
or organizations.  The bureau shall provide to a municipality, on request by the 
municipality, a list of certified assessors. 
Sec. C-3.  36 MRSA §576, first and 2nd ¶¶, as amended by PL 1997, c. 504, 
§6, are further amended to read: 
The State Tax Assessor shall determine the average annual net wood production rate 
for each forest type described in section 573, subsections 5 to, 6 and 7, in each county or 
region to be used in determining valuations applicable to forest land under this 
subchapter, on the basis of the surveys of average annual growth rates applicable in the 
State made from time to time by the United States Forest Service or by the Maine 
Forestry Bureau. The growth rate surveys must be reduced by the percentage discount 
factor prescribed by section 576-B to reflect the growth that can be extracted on a 
sustained basis. The rates when determined remain in effect without change for each 
county through the property tax year ending March 31, 1975. In 1974 and in every 10th 
year thereafter, the State Tax Assessor shall review and set rates for the following 10-year 
period in the same manner. 
The State Tax Assessor shall determine the average stumpage value for each forest 
type described in section 573, subsections 5 to, 6 and 7, applicable in each county, or in 
alternative forest economic regions as the assessor designates, after passage of this 
subchapter and in each year thereafter, taking into consideration the prices upon sales of 
sound standing timber of that forest type in that area during the previous calendar year, 
and any other appropriate considerations. 
Sec. C-4.  36 MRSA §578, sub-§1, as amended by PL 2011, c. 404, §1, is further 
amended to read: 
1.  Organized areas.  The municipal assessors or chief assessor of a primary 
assessing area shall adjust the State Tax Assessor's 100% valuation per acre for each 
forest type of their county by whatever ratio, or percentage of current just value, is 
applied to other property within the municipality to obtain the assessed values.  Forest 
land in the organized areas, subject to taxation under this subchapter, must be taxed at the 
property tax rate applicable to other property in the municipality. 
The State Tax Assessor shall determine annually the amount of acreage in each 
municipality that is classified and taxed in accordance with this subchapter.  Each 
municipality is entitled to annual payments distributed in accordance with this section 
from money appropriated by the Legislature if it submits an annual return in accordance 
with section 383 and if it achieves the minimum assessment ratio established in section 
327.  The State Tax Assessor shall pay any municipal claim found to be in satisfactory 
form by August 1st October 15th of the year following the submission of the annual 
return.  The municipal reimbursement appropriation is calculated on the basis of 90% of 
the per acre tax revenue lost as a result of this subchapter.  For property tax years based 
on the status of property on April 1, 2008 and April 1, 2009, municipal reimbursement 
under this section is further limited to the amount appropriated by the Legislature and 
distributed on a pro rata basis by the State Tax Assessor for all timely filed claims.  For 
purposes of this section, "classified forest lands" means forest lands classified pursuant to 
this subchapter as well as all areas identified as forested land within farmland parcels that 
are transferred from tree growth classification pursuant to section 1112 on or after 
October 1, 2011. For the purposes of this section, the tax lost is the tax that would have 
been assessed, but for this subchapter, on the classified forest lands if they were assessed 
according to the undeveloped acreage valuations used in the state valuation then in effect, 
or according to the current local valuation on undeveloped acreage, whichever is less, 
minus the tax that was actually assessed on the same lands in accordance with this 
subchapter, and adjusted for the aggregate municipal savings in required educational 
costs attributable to reduced state valuation.  A municipality that fails to achieve the 
minimum assessment ratio established in section 327 loses 10% of the reimbursement 
provided by this section for each one percentage point the minimum assessment ratio falls 
below the ratio established in section 327. 
The State Tax Assessor shall adopt rules necessary to implement the provisions of this 
section.  Rules adopted pursuant to this subsection are routine technical rules for the 
purposes of Title 5, chapter 375, subchapter 2-A. 
C.  The State Tax Assessor shall distribute reimbursement under this section to each 
municipality in proportion to the product of the reduced tree growth valuation of the 
municipality multiplied by the property tax burden of the municipality.  For purposes 
of this paragraph, unless the context otherwise indicates, the following terms have the 
following meanings. 
(1)  "Property tax burden" means the total real and personal property taxes 
assessed in the most recently completed municipal fiscal year, except the taxes 
assessed on captured value within a tax increment financing district, divided by 
the latest state valuation certified to the Secretary of State. 
(2)  "Undeveloped land" means rear acreage and unimproved nonwaterfront 
acreage that is not: 
(a)  Classified under the laws governing current use valuation set forth in 
chapter 105, subchapter 2-A, 10 or 10-A; 
(b)  A base lot; or 
(c)  Waste land. 
(3)  "Average value of undeveloped land" means the per acre undeveloped land 
valuations used in the state valuation then in effect, or according to the current 
local valuation on undeveloped land as determined for state valuation purposes, 
whichever is less. 
(4)  "Reduced tree growth valuation" means the difference between the average 
value of undeveloped land and the average value of tree growth land times the 
total number of acres classified as forest land under this subchapter plus the total 
number of acres of forest land that is transferred from tree growth classification 
to farmland classification pursuant to section 1112 on or after October 1, 2011. 
Sec. C-5.  36 MRSA §603, sub-§1-A, as enacted by PL 1987, c. 303, is amended 
to read: 
1-A.  Cargo trailers.  A cargo trailer shall must be taxed in the place where it is 
primarily located of its primary location on April 1st, even though the cargo trailer may 
not be present in that place on April 1st.  
For purposes of this subsection, "primary location" means the place where the cargo 
trailer is usually based and where it regularly returns for repairs, supplies and activities 
related to its use. 
Sec. C-6.  36 MRSA §653, sub-§1, ¶E, as repealed and replaced by PL 1995, c. 
462, Pt. A, §68, is amended to read: 
E.    The word "veteran" as used in this subsection means any person, male or female, 
who was in active service on active duty in the Armed Forces of the United States 
and who, if discharged, retired or separated from the Armed Forces, was discharged, 
retired or separated under other than dishonorable conditions. 
Sec. C-7.  36 MRSA §691, sub-§1, ¶A, as amended by PL 2009, c. 571, Pt. II, §1 
and affected by §5, is further amended to read: 
A.  "Eligible business equipment" means qualified property that, in the absence of 
this subchapter, would first be subject to assessment under this Part on or after April 
1, 2008.  "Eligible business equipment" includes, without limitation, repair parts, 
replacement parts, replacement equipment, additions, accessions and accessories to 
other qualified business property that first became subject to assessment under this 
Part before April 1, 2008 if the part, addition, equipment, accession or accessory 
would, in the absence of this subchapter, first be subject to assessment under this Part 
on or after April 1, 2008.  "Eligible business equipment" also includes inventory 
parts.  "Eligible business equipment" does not include property eligible for exemption 
under section 652. 
"Eligible business equipment" does not include: 
(1) Office furniture, including, without limitation, tables, chairs, desks, 
bookcases, filing cabinets and modular office partitions; 
(2) Lamps and lighting fixtures used primarily for the purpose of providing 
general purpose office or worker lighting; 
(3) Property owned or used by an excluded person; 
(4) Telecommunications personal property subject to the tax imposed by section 
457; 
(5)  Gambling machines or devices, including any device, machine, paraphernalia 
or equipment that is used or usable in the playing phases of any gambling activity 
as that term is defined in Title 8, section 1001, subsection 15, whether that 
activity consists of gambling between persons or gambling by a person involving 
the playing of a machine. "Gambling machines or devices" includes, without 
limitation: 
(a)  Associated equipment as defined in Title 8, section 1001, subsection 2; 
(b)  Computer equipment used directly and primarily in the operation of a 
slot machine as defined in Title 8, section 1001, subsection 39; 
(c)  An electronic video machine as defined in Title 17, section 1831, 
subsection 4; 
(d)  Equipment used in the playing phases of lottery schemes; and 
(e)  Repair and replacement parts of a gambling machine or device;  
(6)  Property located at a retail sales facility and used primarily in a retail sales 
activity unless the property is owned by a business that operates a retail sales 
facility in the State exceeding 100,000 square feet of interior customer selling 
space that is used primarily for retail sales and whose Maine-based operations 
derive less than 30% of their total annual revenue on a calendar year basis from 
sales that are made at a retail sales facility located in the State.  For purposes of 
this subparagraph, the following terms have the following meanings: 
(a)  "Primarily" means more than 50% of the time; 
(b)  "Retail sales activity" means an activity associated with the selection and 
purchase of goods or services or the rental of tangible personal property.  
"Retail sales activity" does not include production as defined in section 1752, 
subsection 9-B; and 
(c)  "Retail sales facility" means a structure used to serve customers who are 
physically present at the facility for the purpose of selecting and purchasing 
goods or services at retail or for renting tangible personal property.  "Retail 
sales facility" does not include a separate structure that is used as a 
warehouse or call center facility;  
(7)  Property that is not entitled to an exemption by reason of the additional 
limitations imposed by subsection 2; or 
(8)  Personal property that would otherwise be entitled to exemption under this 
subchapter used primarily to support a telecommunications antenna used by a 
telecommunications business subject to the tax imposed by section 457. 
Sec. C-8.  36 MRSA §693, sub-§1, as amended by PL 2013, c. 544, §1 and 
affected by §7, is further amended to read: 
1.  Reporting.  On or before May April 1st of each year, a taxpayer claiming an 
exemption under this section subchapter shall file a report with the assessor of the taxing 
jurisdiction in which the property would otherwise be subject to taxation on April 1st of 
that year.  The report must identify the property for which exemption is claimed that 
would otherwise be subject to taxation on April 1st of that year and must be made on a 
form prescribed by the State Tax Assessor or substitute form approved by the State Tax 
Assessor.  The State Tax Assessor shall furnish copies of the form to each municipality in 
the State and the form must be made available to taxpayers prior to April 1st annually. 
The assessor of the taxing jurisdiction may require the taxpayer to sign the form and 
make oath to its truth.  If the report is not filed by April 1st, the filing deadline is 
automatically extended to May 1st without the need for the taxpayer to request or the 
assessor to grant that extension.  Upon written request, before the commitment of taxes, 
the assessor may at any time grant further extensions of time to file the report.  If a 
taxpayer fails to file the report in a timely manner, including any extensions of time, the 
taxpayer may not obtain an exemption for that property under this subchapter for that tax 
year.  The assessor of the taxing jurisdiction may require in writing that a taxpayer 
answer in writing all reasonable inquiries as to the property for which exemption is 
requested.  A taxpayer has 30 days from receipt of such an inquiry to respond.  Upon 
written request, a taxpayer is entitled to a 30-day extension to respond to the inquiry and 
the assessor may at any time grant additional extensions upon written request. The answer 
to any such inquiry is not binding on the assessor. 
All notices and requests provided pursuant to this subsection must be made by personal 
delivery or certified mail and must conspicuously state the consequences of the taxpayer's 
failure to respond to the notice or request in a timely manner. 
If an exemption has already been accepted and the State Tax Assessor subsequently 
determines that the property is not entitled to exemption, a supplemental assessment must 
be made within 3 years of the original assessment date with respect to the property in 
compliance with section 713, without regard to the limitations contained in that section 
regarding the justification necessary for a supplemental assessment. 
Sec. C-9.  36 MRSA §1487, sub-§2, as repealed and replaced by PL 2009, c. 434, 
§21, is amended to read: 
2.  State Tax Assessor.  The State Tax Assessor shall appoint agents to collect the 
excise tax in the unorganized territory. Agents, including municipalities designated as 
agents municipal tax collectors or their designees, are allowed a fee of $6 for each tax 
receipt issued. The State Tax Assessor may authorize the offset of credit card fees 
incurred in the collection of the excise taxes against the receipts from those collections. 
Agents shall deposit the remainder on or before the 20th day of each month following 
receipt with the Treasurer of State. The Treasurer of State shall make quarterly payments 
to each county in an amount that is equal to the receipts for that period from each county. 
Those payments must be made at the same time as payments under section 1606. County 
receipts under this section must be deposited in the county’s unorganized territory fund. 
Sec. C-10.  36 MRSA §6271, sub-§3, as enacted by PL 2009, c. 489, §5, is 
amended to read: 
3.  Effect of deferral.  If property taxes are deferred under the program, the lien 
established on the eligible homestead under section 552 continues for the purpose of 
protecting the municipal interest in the tax-deferred property. Interest on the deferred 
taxes accrues at the rate of 0.5% 0.5 percentage points above the otherwise applicable rate 
for delinquent taxes.  In order to preserve the right to enforce the lien, the municipality 
shall record in the county registry of deeds a list of the tax-deferred properties of that 
municipality.  The list must contain a description of each tax-deferred property as listed 
in the municipal valuation together with the name of the taxpayer listed on the valuation.  
The list must be updated annually to reflect the addition or deletion of tax-deferred 
properties, the amount of deferred taxes accrued for each property and payments 
received. 
The recording of the tax-deferred properties under this subsection is notice that the 
municipality claims a lien against those properties in the amount of the deferred taxes 
plus interest together with any fees paid to the county registry of deeds in connection with 
the recording. For a property deleted from the list, the recording serves as notice of 
release or satisfaction of the lien, even though the amount of taxes, interest or fees is not 
listed. 
Sec. C-11.  36 MRSA §6656, sub-§1-A, ¶B, as enacted by PL 2015, c. 239, §2, 
is amended to read: 
B.  The municipal tax collector certifies to the State Tax Assessor or, in the case of 
the unorganized territory, the State Tax Assessor determines that the taxpayer is 
delinquent in the payment of personal property taxes.  Certification by the municipal 
tax collector must be made on a form prescribed by the State Tax Assessor and list 
the tax and interest due and the year for which it is due.  The certification by the 
municipal tax collector or determination by the State Tax Assessor must be made 
from July 1st to July 15th of in the same year as the application for which the 
reimbursement is to be suspended. 
PART D 
Sec. D-1.  35-A MRSA §7104-C, sub-§2, ¶H, as enacted by PL 2011, c. 600, §7 
and affected by §10, is repealed. 
Sec. D-2.  36 MRSA §1752, sub-§3-B, ¶B, as enacted by PL 2015, c. 267, Pt. 
OOOO, §2 and affected by §7, is amended to read: 
B.  Medicines, tonics, vitamins and preparations in liquid, powdered, granular, tablet, 
capsule, lozenge or pill form, sold as dietary supplements or adjuncts, except when 
sold on the prescription of a physician; 
Sec. D-3.  36 MRSA §1752, sub-§8-A, ¶C, as enacted by PL 2001, c. 439, Pt. 
TTTT, §1 and affected by §3, is amended to read: 
C.  All food and drinks sold from an establishment whose by a retailer at a particular 
retail location when the sales of food and drinks at that location that are prepared by 
the retailer account for more than 75% of the establishment's gross receipts reported 
with respect to that location by the retailer. 
Sec. D-4.  36 MRSA §1752, sub-§8-D, as enacted by PL 2015, c. 495, §1 and 
affected by §4, is repealed. 
Sec. D-5.  36 MRSA §1760, sub-§5-A, as amended by PL 2015, c. 495, §3 and 
affected by §4, is repealed and the following enacted in its place: 
5-A.  Prosthetic or orthotic devices.  Sales of: 
A.  Prosthetic or orthotic devices sold by means of an order issued by a health care 
practitioner as defined in Title 24, section 2502, subsection 1-A who is licensed under 
Title 32; and 
B.  Crutches and wheelchairs for the use of sick, injured or disabled persons and not 
for rental. 
Sec. D-6.  36 MRSA §1760, sub-§20, as amended by PL 2007, c. 438, §37, is 
repealed and the following enacted in its place: 
20.  Continuous residence; refunds and credits.  Rental charged to the following: 
A.  An individual who resides continuously for 28 days or more at any one hotel, 
rooming house, tourist camp or trailer camp, if the individual does not maintain a 
primary residence at some other location or is residing away from the individual's 
primary residence in connection with employment or education; and 
B.  A person that rents living quarters for 28 or more consecutive days, when the 
living quarters are used by the person's employees in connection with their 
employment. 
Any tax paid by an individual or person specified in paragraph A or B during the initial 
28-day period must be refunded by the retailer.  If the tax has been reported and paid to 
the State by the retailer, it may be taken as a credit by the retailer on the return filed by 
the retailer covering the month in which the refund was made. 
Sec. D-7.  36 MRSA §1761, as amended by PL 1979, c. 541, Pt. A, §221, is 
further amended to read: 
§1761.  Advertising of payment by retailer 
It shall be is unlawful for any retailer to advertise or hold out or state to the public or 
to any consumer, directly or indirectly, that the tax or any part thereof of the tax imposed 
by chapters 211 to 225 will be assumed or absorbed by the retailer, or that it will not be 
added to or included in the selling sale price of the property or service sold, or if added or 
included that it or any part thereof of the tax will be refunded. Any person violating any 
part of this section shall be guilty of commits a Class E crime. 
Sec. D-8.  36 MRSA §1814, sub-§2, as amended by PL 1979, c. 378, §9, is 
further amended to read: 
2.  Tax liability subject to assessment, collection and enforcement. The tax 
liability specified in subsection 1 shall be is subject to assessment, collection and 
enforcement by the State Tax Assessor assessor in the manner provided in chapters 7 and 
to 225. 
Sec. D-9.  36 MRSA §1814, sub-§3, as amended by PL 1987, c. 772, §23, is 
repealed. 
Sec. D-10.  36 MRSA §2011, as amended by PL 2013, c. 331, Pt. C, §10 and 
affected by §41, is repealed and the following enacted in its place: 
§2011.  Overpayment; refunds 
1.  Generally.  A person who has made an overpayment of tax imposed by this Part 
may request a credit or refund of that overpayment, whether the overpayment is 
attributable to the tax having been paid more than once or to the tax having been 
erroneously or illegally collected or computed.  A taxpayer may not apply for a refund of 
any amount assessed when any administrative or judicial review of that assessment under 
section 151 has been completed or is otherwise no longer available.  A credit or refund is 
not allowed unless within 3 years from the date of overpayment either a written petition 
stating the grounds upon which the credit or refund is claimed is filed with the assessor or 
the overpayment is discovered on audit.  The overpayment must be credited by the 
assessor on any taxes then due from the person and the balance credited or refunded to 
the taxpayer or the taxpayer’s successor in interest.  At the election of the assessor, unless 
the taxpayer specifically requests a cash refund, the refund may be credited to the 
taxpayer’s sales and use tax account.  
A taxpayer who is aggrieved as a result of the decision of the assessor on a petition filed 
under this section may request reconsideration of that decision in the same manner and 
under the same conditions as in the case of assessments made under chapter 7. The 
decision of the assessor upon a written request for refund becomes final as to law and fact 
in the same manner and under the same conditions as in the case of assessments made 
under chapter 7. 
2.  Evidence of overpayment.  A purchaser that has made an overpayment of tax to a 
retailer must include with the petition evidence that shows to the satisfaction of the 
assessor that the retailer has declined or refused to credit or refund the overpayment.  A 
retailer that has collected an overpayment of tax from a purchaser must include with the 
petition evidence that shows to the satisfaction of the assessor that the overpayment in 
question has been credited or refunded by the retailer to the purchaser from whom it was 
originally collected. 
3.  Interest.  Interest at the rate determined pursuant to section 186 must be paid on 
any balance credited or refunded by the assessor from the date the written petition 
requesting credit or refund of the overpayment was properly filed or the date of the 
overpayment, whichever is later.  In the case of a credit, no further interest may accrue 
from the date of that election. 
Sec. D-11.  36 MRSA §2013, sub-§2, as amended by PL 2015, c. 481, Pt. B, §1 
and affected by §2, is further amended to read: 
2.  Refund authorized.  Any person, association of persons, firm or corporation that 
purchases electricity or fuel, or that purchases or leases depreciable machinery or 
equipment, for use in commercial agricultural production, commercial fishing, 
commercial aquacultural production or commercial wood harvesting must be refunded 
the amount of sales tax paid upon presenting to the State Tax Assessor evidence that the 
purchase is eligible for refund under this section. 
Evidence required by the assessor may include a copy or copies of that portion of the 
purchaser's or lessee's most recent filing under the United States Internal Revenue Code 
that indicates that the purchaser or lessee is engaged in commercial agricultural 
production, commercial fishing, commercial aquacultural production or commercial 
wood harvesting and that the purchased machinery or equipment is depreciable for those 
purposes or would be depreciable for those purposes if owned by the lessee. 
In the event that any piece of machinery or equipment is only partially depreciable under 
the United States Internal Revenue Code, any reimbursement of the sales tax must be 
prorated accordingly.  In the event that electricity or fuel is used in qualifying and 
nonqualifying activities, any reimbursement of the sales tax must be prorated 
accordingly. 
Application for refunds must be filed with the assessor within 36 months of the date of 
purchase or execution of the lease.  Interest may not be paid with respect to a refund 
made pursuant to this subsection. 
Sec. D-12.  36 MRSA §2551, sub-§6, as amended by PL 2005, c. 218, §32, is 
further amended to read: 
6.  Mobile telecommunications services.  "Mobile telecommunications services" 
means commercial mobile radio service as defined in 47 Code of Federal Regulations, 
Section 20.3 as in effect on June 1, 1999 October 1, 2015.  For purposes of sourcing, 
"mobile telecommunications services" does not include air-ground radiotelephone service 
as defined in 47 Code of Federal Regulations, Section 22.99 as in effect on June 1, 1999 
October 1, 2015. 
Sec. D-13.  Retroactivity.  That section of this Part that amends the Maine 
Revised Statutes, Title 36, section 1760, subsection 5-A applies retroactively to sales 
occurring on or after October 1, 2016. 
PART E 
Sec. E-1.  36 MRSA §5122, sub-§1, ¶II, as amended by PL 2015, c. 388, Pt. A, 
§3 and c. 490, §5, is further amended to read: 
II.  For taxable years beginning in 2014: 
(1)  An amount equal to the net increase in depreciation attributable to the 
depreciation deduction claimed by the taxpayer under the Code, Section 168(k) 
with respect to property placed in service in the State during the taxable year for 
which a credit is claimed under section 5219-MM for that taxable year; and 
(2)  An amount equal to the net increase in depreciation attributable to the 
depreciation deduction claimed by the taxpayer under the Code, Section 168(k) 
with respect to property for which a credit is not claimed under section 
5219-MM; and 
Sec. E-2.  36 MRSA §5122, sub-§1, ¶JJ, as amended by PL 2015, c. 490, §6 and 
c. 494, Pt. B, §5, is repealed. 
Sec. E-3.  36 MRSA §5122, sub-§2, ¶X, as amended by PL 2015, c. 300, Pt. A, 
§39, is further amended to read: 
X.   The taxpayer's pro rata share of an amount that was previously added back to 
federal taxable income pursuant to section 5200-A, subsection 1, paragraph N; 
section 5200-A, subsection 1, paragraph T; section 5200-A, subsection 1, paragraph 
Y, subparagraph (2); section 5200-A, subsection 1, paragraph AA, subparagraph (2); 
or section 5200-A, subsection 1, paragraph BB; or section 5200-A, subsection 1, 
paragraph CC, subparagraph (2) by a corporation of which the taxpayer is a 
shareholder and by which, absent an S corporation election, the corporation could 
have reduced its federal taxable income for the taxable year pursuant to section 
5200-A, subsection 2, paragraph M, R, V, Y or, Z or AA; 
Sec. E-4.  36 MRSA §5122, sub-§2, ¶BB, as amended by PL 2015, c. 382, §3, is 
repealed. 
Sec. E-5.  36 MRSA §5124-B, first ¶, as enacted by PL 2015, c. 267, Pt. DD, 
§14, is amended to read: 
For tax years beginning on or after January 1, 2016, the standard deduction of a 
resident individual is equal to the sum of the basic standard deduction and any additional 
standard deduction, subject to the phase-out under subsection 3. 
Sec. E-6.  36 MRSA §5124-B, sub-§3 is enacted to read: 
3.  Phase-out.  The total standard deduction of the taxpayer determined in accordance 
with subsections 1 and 2 must be reduced by an amount equal to the total standard 
deduction multiplied by the following fraction: 
A.  For single individuals and married persons filing separate returns, the numerator 
is the taxpayer's Maine adjusted gross income less $70,000, except that the numerator 
may not be less than zero, and the denominator is $75,000. In no case may the 
fraction contained in this paragraph produce a result that is more than one. The 
$70,000 amount used to calculate the numerator in this paragraph must be adjusted 
for inflation in accordance with section 5403, subsection 4; 
B.  For individuals filing as heads of households, the numerator is the taxpayer's 
Maine adjusted gross income less $105,000, except that the numerator may not be 
less than zero, and the denominator is $112,500. In no case may the fraction 
contained in this paragraph produce a result that is more than one. The $105,000 
amount used to calculate the numerator in this paragraph must be adjusted for 
inflation in accordance with section 5403, subsection 4; or 
C.  For individuals filing married joint returns or surviving spouses, the numerator is 
the taxpayer's Maine adjusted gross income less $140,000, except that the numerator 
may not be less than zero, and the denominator is $150,000. In no case may the 
fraction contained in this paragraph produce a result that is more than one. The 
$140,000 amount used to calculate the numerator in this paragraph must be adjusted 
for inflation in accordance with section 5403, subsection 4. 
Sec. E-7.  36 MRSA §5125, sub-§6 is enacted to read: 
6.  Phase-out.  For tax years beginning on or after January 1, 2016, the total itemized 
deductions of the taxpayer determined in accordance with subsections 1 through 4 must 
be reduced by an amount equal to the total itemized deductions multiplied by the 
following fraction: 
A.  For single individuals and married persons filing separate returns, the numerator 
is the taxpayer's Maine adjusted gross income less $70,000, except that the numerator 
may not be less than zero, and the denominator is $75,000. In no case may the 
fraction contained in this paragraph produce a result that is more than one. The 
$70,000 amount used to calculate the numerator in this paragraph must be adjusted 
for inflation in accordance with section 5403, subsection 4; 
B.  For individuals filing as heads of households, the numerator is the taxpayer's 
Maine adjusted gross income less $105,000, except that the numerator may not be 
less than zero, and the denominator is $112,500. In no case may the fraction 
contained in this paragraph produce a result that is more than one. The $105,000 
amount used to calculate the numerator in this paragraph must be adjusted for  
inflation in accordance with section 5403, subsection 4; or 
C.  For individuals filing married joint returns or surviving spouses, the numerator is 
the taxpayer's Maine adjusted gross income less $140,000, except that the numerator 
may not be less than zero, and the denominator is $150,000. In no case may the 
fraction contained in this paragraph produce a result that is more than one. The 
$140,000 amount used to calculate the numerator in this paragraph must be adjusted 
for inflation in accordance with section 5403, subsection 4. 
Sec. E-8.  36 MRSA §5217-D, sub-§3, as amended by PL 2015, c. 328, §7, is 
further amended to read: 
3.  Calculation of the credit; qualified individuals.   Subject to subsection 2 and 
except as provided in this subsection, the credit with respect to a qualified individual is 
equal to the amount determined under paragraph A or paragraph B, whichever is less, 
multiplied by the proration factor: 
A.   The benchmark loan payment multiplied by the number of months during the 
taxable year in which the taxpayer made loan payments; or 
B.   The monthly loan payment amount multiplied by the number of months during 
the taxable year in which the taxpayer made loan payments. 
The credit under this subsection for a qualified individual under subsection 1, paragraph 
G, subparagraph (1), division (a) who transferred to an accredited Maine community 
college, college or university from an accredited non-Maine community college, college 
or university after December 31, 2012 but before January 1, 2016 and who earned no 
more than 30 credit hours of course work toward the degree at an accredited non-Maine 
community college, college or university is equal to 50% of the amount otherwise 
determined under this section in the case of an associate degree and equal to 75% of the 
amount otherwise determined under this section in the case of a bachelor's degree. 
Notwithstanding subsection 2, paragraph C, the credit under this subsection is refundable 
to the extent the credit is based on loans included in the financial aid package acquired to 
obtain a bachelor's degree or associate degree in science, technology, engineering or 
mathematics.  For tax years beginning on or after January 1, 2016, the credit under this 
subsection is refundable to the extent the credit is based on loans included in the financial 
aid package acquired to obtain an associate degree. 
For purposes of this subsection, the proration factor is the amount derived by dividing the 
total number of academic credit hours earned for a an associate, bachelor's or associate 
graduate degree after December 31, 2007 by the total number of academic credit hours 
earned for the associate, bachelor's or associate graduate degree. 
Sec. E-9.  36 MRSA §5275, as amended by PL 1979, c. 378, §44, is repealed. 
Sec. E-10.  36 MRSA §5403, sub-§4, as enacted by PL 2015, c. 267, Pt. DD, §33, 
is amended to read: 
4.  Individual income tax standard deduction and itemized deduction phase-out.  
Beginning in 2017 and each year thereafter, by the dollar amount contained in the 
numerator of the fraction specified in section 5122, subsection 1, paragraph JJ, 
subparagraphs (1), (2) and (3) 5124-B, subsection 3, paragraphs A, B and C and section 
5125, subsection 6, paragraphs A, B and C, except that for the purposes of this 
subsection, notwithstanding section 5402, subsection 1-B, the "cost-of-living adjustment" 
is the Chained Consumer Price Index for the 12-month period ending June 30th of the 
preceding calendar year divided by the Chained Consumer Price Index for the 12-month 
period ending June 30, 2016; 
Sec. E-11.  Retroactivity.  This Part applies retroactively to tax years beginning 
on or after January 1, 2016. 
PART F 
Sec. F-1.  36 MRSA §5122, sub-§1, ¶S, as corrected by RR 2003, c. 2, §117, is 
repealed. 
Sec. F-2.  36 MRSA §5122, sub-§1, ¶V, as repealed and replaced by PL 2007, c. 
437, §15, is repealed. 
Sec. F-3.  36 MRSA §5216-B, sub-§2, as amended by PL 2015, c. 300, Pt. A, 
§41, is further amended to read: 
2.  Credit.  An investor is entitled to a credit against the tax otherwise due under this 
Part equal to the amount of the tax credit certificate issued by the Finance Authority of 
Maine in accordance with Title 10, section 1100-T and as limited by this section.  Except 
with respect to tax credit certificates issued under Title 10, section 1100-T, subsection 
2-C, in the case of partnerships, limited liability companies, S corporations, nontaxable 
trusts and any other entities that are treated as flow-through entities for tax purposes 
under the Code, the individual partners, members, stockholders, beneficiaries or equity 
owners of such entities must be treated as the investors under this section and are allowed 
a credit against the tax otherwise due from them under this Part in proportion to their 
respective interests in those partnerships, limited liability companies, S corporations, 
trusts or other flow-through entities.  Except as limited or authorized by subsection 3 or 4, 
25% of the credit must be taken in the taxable year in which the investment is made and 
25% per year must be taken in each of the next 3 taxable years.  With respect to tax credit 
certificates issued under Title 10, section 1100-T, subsection 2-C, the credits are fully 
refundable and the investor shall file a return requesting a refund for an investment for 
which it has received a tax credit certificate in the calendar year following the calendar 
year during which the investment was made. 
Sec. F-4.  36 MRSA §5217-B, as amended by PL 1999, c. 521, Pt. C, §7 and 
affected by §9, is repealed. 
Sec. F-5.  36 MRSA §5219-P, as amended by PL 2005, c. 519, Pt. PPP, §§1 and 2, 
is repealed. 
Sec. F-6.  36 MRSA §5219-BB, sub-§6, as enacted by PL 2007, c. 539, Pt. WW, 
§4, is amended to read: 
6.  Credit refundable.  The credit allowed under this section is fully refundable. 
Sec. F-7.  36 MRSA §5219-CC, as enacted by PL 2007, c. 693, §33 and affected 
by §37, is repealed. 
Sec. F-8.  36 MRSA §5219-HH, sub-§6, as enacted by PL 2011, c. 548, §33 and 
affected by §35, is amended to read: 
6.  Credit refundable.  The credit allowed under this section is fully refundable. 
Sec. F-9.  36 MRSA §6754, sub-§2, ¶D, as amended by PL 2001, c. 669, §4, is 
repealed. 
PART G 
Sec. G-1.  36 MRSA §1760, sub-§89, as amended by PL 2007, c. 693, §15 and 
affected by §37, is repealed. 
Sec. G-2.  36 MRSA §2017, as reallocated by PL 2007, c. 466, Pt. A, §61 and 
amended by c. 693, §§17 to 21 and affected by c. 693, §37, is repealed. 
PART H 
Sec. H-1.  24-A MRSA §5055, sub-§3, as enacted by PL 1989, c. 556, Pt. B, §4, 
is amended to read: 
3.  Credit for employers.  An employer providing long-term care benefits to its 
employees may qualify for the tax credit provided by Title 36, section 2525 2525-A or 
5217-B 5217-C. 
Sec. H-2.  35-A MRSA §3403, sub-§3, as enacted by PL 2007, c. 693, §5 and 
affected by §37, is amended to read: 
3.  Certification.  The commission may certify a person as a community wind power 
generator if the commission determines that such a certification would support 
construction of a community wind power generation facility in this State and that the 
person will be the owner of that facility. The person must demonstrate to the commission 
that the construction of the community wind power generation facility would not be 
likely to occur absent the availability of the benefits under Title 36, section 1760, 
subsection 89 and Title 36, sections 2017 and 5219-CC. The commission may not certify 
a person as a community wind power generator with respect to a community wind power 
generation facility for which the person commenced the site permit application process 
prior to August 23, 2006. 
PART I 
Sec. I-1.  36 MRSA §5122, sub-§2, ¶M, as amended by PL 2011, c. 657, Pt. R, 
§1, is further amended to read: 
M.  For each individual who is a primary recipient of pension benefits under an 
employee retirement plan, an amount that is the lesser of: 
(1)  Six thousand dollars reduced by the total amount of the individual's social 
security benefits and railroad retirement benefits paid by the United States, but 
not less than $0.  The reduction does not apply to benefits paid under a military 
retirement plan; or 
(2)  The aggregate of pension benefits under employee retirement plans included 
in the individual's federal adjusted gross income. 
For purposes of this paragraph, the following terms have the following meanings.  
"Primary recipient" means the individual upon whose earnings the employee 
retirement plan benefits are based or the surviving spouse of that individual.  
"Pension benefits" means employee retirement plan benefits reported as pension or 
annuity income for federal income tax purposes.  "Employee retirement plan" means 
a state, federal or military retirement plan or any other retirement benefit plan 
established and maintained by an employer for the benefit of its employees under the 
Code, Section 401(a), Section 403 or Section 457(b), except that distributions made 
pursuant to a Section 457(b) plan are not eligible for the deduction provided by this 
paragraph if they are made prior to age 55 and are not part of a series of substantially 
equal periodic payments made for the life of the primary recipient or the joint lives of 
the primary recipient and that recipient's designated beneficiary.  "Employee 
retirement plan" does not include an individual retirement account under Section 408 
of the Code, a Roth IRA under Section 408A of the Code, a rollover individual 
retirement account, a simplified employee pension under Section 408(k) of the Code 
or an ineligible deferred compensation plan under Section 457(f) of the Code.  
Pension benefits under an employee retirement plan do not include distributions that 
are subject to the tax imposed by the Code, Section 72(t).  "Military retirement plan" 
means benefits received as a result of service in the active or reserve components of 
the United States Army, Navy, Air Force, Marines or Coast Guard. 
This paragraph does not apply to tax years beginning on or after January 1, 2014; 
Sec. I-2.  36 MRSA §5122, sub-§2, ¶M-1, as amended by PL 2015, c. 382, §1, is 
further amended to read: 
M-1.  For tax years beginning on or after January 1, 2014 but before January 1, 2016, 
for each individual who is a primary recipient of retirement plan benefits under an 
employee retirement plan or an individual retirement account, an amount that is the 
lesser of the aggregate of retirement plan benefits under employee retirement plans or 
individual retirement accounts included in the individual's federal adjusted gross 
income and the pension deduction amount reduced by the total amount of the 
individual's social security benefits and railroad retirement benefits paid by the 
United States, but not less than $0.  The social security benefits and railroad 
retirement benefits reduction does not apply to benefits paid under a military 
retirement plan. 
For purposes of this paragraph, the following terms have the following meanings. 
(1)  "Employee retirement plan" means a state, federal or military retirement plan 
or any other retirement benefit plan established and maintained by an employer 
for the benefit of its employees under the Code, Section 401(a), Section 403 or 
Section 457(b), except that distributions made pursuant to a Section 457(b) plan 
are not eligible for the deduction provided by this paragraph if they are made 
prior to age 55 and are not part of a series of substantially equal periodic 
payments made for the life of the primary recipient or the joint lives of the 
primary recipient and that recipient's designated beneficiary.   
(2)  "Individual retirement account" means an individual retirement account 
under Section 408 of the Code, a Roth IRA under Section 408A of the Code, a 
simplified employee pension under Section 408(k) of the Code or a simple 
retirement account for employees under Section 408(p) of the Code. 
(3)  "Military retirement plan" means retirement plan benefits received as a result 
of service in the active or reserve components of the United States Army, Navy, 
Air Force, Marines or Coast Guard. 
(4)  "Pension deduction amount" means $10,000. 
(5)  "Primary recipient" means the individual upon whose earnings or 
contributions the retirement plan benefits are based or the surviving spouse of 
that individual. 
(6)  "Retirement plan benefits" means employee retirement plan benefits, except 
pick-up contributions for which a subtraction is allowed under paragraph E, 
reported as pension or annuity income for federal income tax purposes and 
individual retirement account benefits reported as individual retirement account 
distributions for federal income tax purposes.  "Retirement plan benefits" does 
not include distributions that are subject to the tax imposed by the Code, Section 
72(t); 
Sec. I-3.  36 MRSA §5122, sub-§2, ¶M-2, as amended by PL 2015, c. 382, §2 
and c. 390, §8, is further amended to read: 
M-2.  For tax years beginning on or after January 1, 2016: 
(1)  For each individual who is a primary recipient of retirement plan benefits, the 
reduction is the sum of: 
(a)  Excluding military retirement plan benefits, an amount that is the lesser 
of: 
(i)  The aggregate of retirement plan benefits under employee retirement 
plans or individual retirement accounts included in the individual’s 
federal adjusted gross income; and 
(ii)  The pension deduction amount reduced by the total amount of the 
individual’s social security benefits and railroad retirement benefits paid 
by the United States, but not less than $0; and 
(b) An amount equal to the aggregate of retirement benefits under military 
retirement plans included in the individual’s federal adjusted gross income; 
and 
(2)  For purposes of this paragraph, the following terms have the following 
meanings. 
(a)  "Employee retirement plan" means a state, federal or military retirement 
plan or any other retirement benefit plan established and maintained by an 
employer for the benefit of its employees under the Code, Section 401(a), 
Section 403 or Section 457(b), except that distributions made pursuant to a 
Section 457(b) plan are not eligible for the deduction provided by this 
paragraph if they are made prior to age 55 and are not part of a series of 
substantially equal periodic payments made for the life of the primary 
recipient or the joint lives of the primary recipient and that recipient's 
designated beneficiary. 
(b)  "Individual retirement account" means an individual retirement account 
under Section 408 of the Code, a Roth IRA under Section 408A of the Code, 
a simplified employee pension under Section 408(k) of the Code or a simple 
retirement account for employees under Section 408(p) of the Code. 
(c)  "Military retirement plan" means retirement plan benefits received as a 
result of service in the active or reserve components of the United States 
Army, Navy, Air Force, Marines or Coast Guard. 
(d)  "Pension deduction amount" means $10,000. 
(e)  "Primary recipient" means the individual upon whose earnings or 
contributions the retirement plan benefits are based or the surviving spouse of 
that individual. 
(f)  "Retirement plan benefits" means employee retirement plan benefits, 
except pick-up contributions for which a subtraction is allowed under 
paragraph E, reported as pension or annuity income for federal income tax 
purposes and individual retirement account benefits reported as individual 
retirement account distributions for federal income tax purposes.  
"Retirement plan benefits" does not include distributions that are subject to 
the tax imposed by the Code, Section 72(t); 
SUMMARY 
This bill makes technical changes to correct and update cross-references, correct 
clerical errors, resolve statutory numbering conflicts, improve syntax and repeal 
unnecessary and expired language.  In addition, this bill does the following. 
1.  It requires a person filing a statement of appeal with the Board of Tax Appeals or 
a petition for review with the Superior Court to serve the statement or petition by certified 
mail, return receipt requested, upon the Attorney General and the Department of 
Administrative and Financial Services, Bureau of Revenue Services. 
2.  It restricts the disclosure and use of confidential information provided by the 
bureau to persons, agencies and organizations for the purposes specified in the 
exemptions to Maine’s confidentiality statute. 
3.  It removes the requirement that the bureau publish a list of certified assessors that 
the bureau maintains. Instead, the bureau is required to provide the list to municipalities 
upon request. 
4.  It changes the due date for the annual distribution to municipalities for revenue 
lost under the Maine Tree Growth Tax Law from August 1st to October 15th. 
5.  It clarifies that certain property of institutions and organizations that is exempt 
from property taxes under the Maine Revised Statutes, Title 36, section 652 is not exempt 
under the business equipment tax exemption program. 
6.  It clarifies that the report due under the business equipment tax exemption 
program is due on April 1st, which, under current law, is automatically extended to May 
1st if the report is not received by April 1st. It also requires a request for further extension 
to be submitted to the assessor of the taxing jurisdiction before the commitment of taxes. 
7.  It makes minor changes to the language requiring the municipal tax collector to 
certify the delinquency between July 1st and July 15th in the same year the taxpayer 
applies for the reimbursement. 
8.  It clarifies that the definition of "prescription" for purposes of the exemption from 
the sales and use tax for prosthetic or orthotic devices. 
9.  It describes more accurately the evidence of overpayment of sales tax that must be 
presented by a purchaser or retailer when requesting a refund of an overpayment of sales 
tax.  This clarification is consistent with long-standing administrative practice. 
10.  It reallocates the statutory provisions governing the phase-out of Maine standard 
and itemized deductions to those sections of law governing the calculation of Maine 
standard and itemized deductions. 
11.  It updates references in the statutory provision governing the subtraction 
modification that allows an individual who is an owner of an electing S corporation to 
recapture the bonus depreciation add-backs made by the business in prior years when it 
was treated as a C corporation for federal and Maine income tax purposes. This change 
reflects long-standing statutory and administrative practice. 
12.  It repeals the penalty for falsifying itemized deductions and wages with respect 
to withholding allowances.  This penalty is not currently used, as taxpayers are also 
subject to penalties for failure to pay taxes timely and for excessive refunds, negligence 
and fraud. 
13.  It clarifies that the military retirement plan income tax subtractions apply to 
benefits received from service in the United States military.