Resolve, Establishing the Commission To Study Fair, Equitable and Competitive Tax Policy for Maine's Working Families and Small Businesses
Maine Legislature, Session 129, LD 1929
Committee: Taxation
Sponsors: FECTEAU, JACKSON, CARNEY, CLOUTIER, CROCKETT, DOORE, JORGENSEN, MEYER, TEPLER, TIPPING

Legislative Document
No. 1929
H.P. 1373
House of Representatives, January 8, 2020
Resolve, Establishing the Commission To Study Fair, Equitable and 
Competitive Tax Policy for Maine's Working Families and Small 
Businesses
(EMERGENCY)
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203.
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative FECTEAU of Biddeford.
Cosponsored by President JACKSON of Aroostook and
Representatives: CARNEY of Cape Elizabeth, CLOUTIER of Lewiston, CROCKETT of 
Portland, DOORE of Augusta, JORGENSEN of Portland, MEYER of Eliot, TEPLER of 
Topsham, TIPPING of Orono.
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, this resolve establishes the Commission To Study Fair, Equitable and 
Competitive Tax Policy for Maine's Working Families and Small Businesses; and
Whereas, the study must be initiated before the 90-day period expires in order that 
the study may be completed and a report submitted in time for submission to the next 
legislative session; and
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
therefore, be it
Sec. 1.  Commission established.  Resolved:  That the Commission To Study 
Fair, Equitable and Competitive Tax Policy for Maine's Working Families and Small 
Businesses, referred to in this resolve as "the commission," is established.
Sec. 2.  Commission membership.  Resolved:  That the commission consists of 
members appointed as follows:
1.  Three members of the Senate appointed by the President of the Senate, including a 
member from each of the 2 parties holding the largest number of seats in the Legislature;
2.  Three members of the House of Representatives appointed by the Speaker of the 
House, including a member from each of the 2 parties holding the largest number of seats 
in the Legislature;
3.  One member representing the Office of the Governor, appointed by the Governor;
4.  One public member representing the interests of small businesses and one public 
member representing the interests of working families, appointed by the President of the 
Senate; and
5.  One public member representing the interests of small businesses and one public 
member representing the interests of working families, appointed by the Speaker of the 
House.
Sec. 3.  Chairs.  Resolved:  That the first-named Senate member is the Senate 
chair and the first-named House of Representatives member is the House chair of the 
commission.
Sec. 4.  Appointments; convening of commission.  Resolved:  That all 
appointments must be made no later than 30 days following the effective date of this 
resolve.  The appointing authorities shall notify the Executive Director of the Legislative 
Council once all appointments have been completed.  After appointment of all members, 
the chairs shall call and convene the first meeting of the commission.  If 30 days or more 
after the effective date of this resolve a majority of but not all appointments have been 
made, the chairs may request authority and the Legislative Council may grant authority 
for the commission to meet and conduct its business.
Sec. 5.  Duties.  Resolved:  That the commission shall study issues associated with 
the impacts of tax policy on the State's working families and small businesses and shall 
develop recommendations designed to ensure that the tax policy of the State is fair and 
equitable, while ensuring the State remains competitive.  In examining the issues, the 
commission shall consider measures designed to level the playing field for small 
businesses and to aid entrepreneurs and the importance to working families and 
businesses of adequately funding important government services, such as aid to local 
services, education, infrastructure and affordable health care and propose measures that 
ensure these services are adequately funded.  The commission shall also evaluate the 
direct impact of any proposed tax changes on after-tax income by income decile.
Sec. 6.  Staff assistance.  Resolved:  That the Legislative Council shall provide 
necessary staffing services to the commission, except that Legislative Council staff 
support is not authorized when the Legislature is in regular or special session.
Sec. 7.  Provision of information to commission.  The Department of 
Administrative and Financial Services, Maine Revenue Services, shall provide to the 
commission data consistent with the restrictions set forth in the Maine Revised Statutes, 
Title 36, section 191 that is requested by the commission.
Sec. 8.  Report.  Resolved:  That, no later than November 4, 2020, the 
commission shall submit a report that includes its findings and recommendations, 
including suggested legislation, for presentation to the First Regular Session of the 130th 
Legislature.
Emergency clause.  In view of the emergency cited in the preamble, this 
legislation takes effect when approved.
SUMMARY
This resolve establishes the Commission To Study Fair, Equitable and Competitive 
Tax Policy for Maine's Working Families and Small Businesses and directs the 
commission, no later than November 4, 2020, to submit a report, including suggested 
legislation, for presentation to the First Regular Session of the 130th Legislature.