An Act To Amend the Tax Expenditure Review Process
Maine Legislature, Session 129, LD 1069
Committee: Taxation
Sponsors: TIPPING, BICKFORD
Amends: 3 MRSA §999, 3 MRSA §1000

Legislative Document
No. 1069
H.P. 792
House of Representatives, March 5, 2019
An Act To Amend the Tax Expenditure Review Process
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative TIPPING of Orono.
Cosponsored by Representative: BICKFORD of Auburn.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  3 MRSA §999, sub-§4, as enacted by PL 2015, c. 344, §4, is amended to 
read:
4.  Action by policy committee.  The policy committee shall review the results of the 
tax expenditure evaluations and of the committee's review based on materials submitted 
under subsections 2 and 3. By December 1st of each year, beginning in 2017, the The 
policy committee shall submit to the Legislature by the later of 90 days after receipt of 
materials submitted under subsections 2 and 3 and the adjournment sine die of the regular 
session during which the materials were received, if applicable, a report documenting its 
activities under this chapter and any recommendations resulting from its review of the 
materials submitted under subsections 2 and 3. The policy committee may submit a bill to 
the next regular session of the Legislature to implement the policy committee's 
recommendations.
Sec. 2.  3 MRSA §1000, sub-§§2 and 3, as enacted by PL 2015, c. 344, §4, are 
amended to read:
2.  Action by the office.  By July 1st in 2016 to 2018 and by December 15th of each 
year, beginning in 2016, 2019 the office shall collect, prepare and submit to the policy 
committee the following information to support the expedited reviews under subsection 
1:
A.  A description of the tax policy under review;
B.  Summary information on each tax expenditure associated with the tax policy 
under review, including:
(1)  A description of the tax expenditure and the mechanism through which the 
tax benefit is distributed;
(2)  The intended beneficiaries of the tax expenditure; and
(3)  A legislative history of the tax expenditure; and
C.  The fiscal impact of the tax policy and each related tax expenditure, including 
past and estimated future impacts.
3.  Report by policy committee; legislation.  By December March 1st of each year, 
beginning in 2016 2020, the policy committee shall submit to the Legislature a report on 
the results of the expedited reviews conducted pursuant to subsection 1 that year. The 
policy committee may submit a bill related to the report to the next regular session of the 
Legislature to implement the policy committee's recommendations.
SUMMARY
This bill changes dates for the submission to the Legislature of tax expenditure 
reports by the joint standing committee of the Legislature having jurisdiction over 
taxation matters and the date for submission to the committee of certain materials by the 
Office of Program Evaluation and Government Accountability.  These changes are made 
to accommodate previous reporting changes made with regard to full evaluations of tax 
expenditures and to facilitate a more efficient review of all tax expenditure provisions.