Resolve, Establishing the Commission To Study Fair, Equitable and Competitive Tax Policy for Maine's Working Families and Small Businesses
Maine Legislature, Session 130, LD 0966
Committee: Taxation
Sponsors: TEPLER, CHIPMAN, FECTEAU, MATLACK, TERRY

Legislative Document
No. 966
H.P. 712
House of Representatives, March 9, 2021
Resolve, Establishing the Commission To Study Fair, Equitable and 
Competitive Tax Policy for Maine's Working Families and Small 
Businesses
(EMERGENCY)
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative TEPLER of Topsham.
Cosponsored by Senator CHIPMAN of Cumberland and
Representatives: Speaker FECTEAU of Biddeford, MATLACK of St. George, TERRY of 
Gorham.
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, the duties of 
which are to determine the effects of current tax policy on working families and propose 
changes to make those policies fairer to working families; 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, notwithstanding Joint Rule 
353, the commission consists of 14 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.  Four members appointed by the Governor:
A.  One member representing the Office of the Governor;
B.  One member representing a statewide organization that represents the interests of 
municipalities;
C.  One member representing a statewide organization that represents farming interests; 
and
D.  One member who is a tax policy expert;
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 effects 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, improves the competitive position of the State, encourages more investment in 
new and existing small businesses in the State and helps attract skilled and knowledgeable 
workers necessary for a sustainable, growing economy in all regions of the State.  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 maintenance 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 information, 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, 2021, the commission 
shall submit a report that includes its findings and recommendations, including suggested 
legislation, for presentation to the Second 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, 2021, to submit a report, including suggested 
legislation, for presentation to the Second Regular Session of the 130th Legislature.