# Maine LD 2188: An Act to Amend Certain State Tax Laws Maine LD 2188, An Act to Amend Certain State Tax Laws, is a 132nd Maine Legislature (2025-2026) House bill sponsored by Daniel Sayre (Democratic); status signed, last action 2026-04-13 (Signed by Governor, ACTPUB Chapter 662); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/ME-LD2188-132 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Maine LD 2188 - State: Maine - Session: 132nd Maine Legislature (2025-2026) - Title: An Act to Amend Certain State Tax Laws - Status: signed - Chamber: House - Introduced: 2026-02-03 - Last action: 2026-04-13, Signed by Governor, ACTPUB Chapter 662 - Sponsor: Daniel Sayre (Democratic) - Cosponsors: 0 - Subjects: SALES AND USE TAX, SALES AND USE TAX - EXEMPT ITEMS - Touches household money: yes - Economic provisions PRIA read: 11 ## Summary No summary available. ## Bill overview: provisions PRIA read - Trust-held homes can qualify for tax deferral: benefit, medium. A homestead held in a revocable living trust for your benefit counts as yours for property tax deferral. This lets you meet the program's ownership test without moving the home out of the trust. The change does not remove other eligibility rules or erase the property tax. - Tax payment certificates for former owners: benefit, low. Former owners named on a property tax lien can request a certificate after selling or otherwise transferring the property. They must prove payment of their agreed share of taxes under a written tax-splitting agreement. The certificate states that they owe no property taxes connected with that lien.… - Later receipt date for mailed tax notices: benefit, low. State Tax Assessor notices sent by first-class mail count as received 7 days after mailing, rather than 3 days. Sundays and legal holidays do not count. This moves the legal receipt date later for deadlines measured from receipt. - Revised sales tax rules for mobility equipment: benefit, low. Crutches and wheelchairs now fall under the mobility-enhancing equipment sales-tax rules instead of their separate exemption. Durable medical equipment remains outside that definition. Qualifying prosthetic and orthotic devices remain exempt when sold under an order from a licensed health care prac… - Broader sales tax break for manufacturers: benefit, low. Businesses get a broader sales-tax exemption for materials that become ingredients or parts of goods made for sale or lease. The law removes the exclusion for goods leased for use in Maine. - Disability savings account tax subtraction limited: cost, low. For tax years beginning January 1, 2020, or later, Maine limits the subtraction for qualified ABLE account earnings. These disability savings accounts must comply with the federal Achieving a Better Life Experience Act of 2014. The subtraction cannot exceed the account earnings included in your fed… - One income tax subtraction ends: cost, low. The law ends the individual income tax subtraction in 36 MRSA section 5122, subsection 2, paragraph L. People who previously qualified can no longer claim it under that provision. The supplied text does not identify the subtraction's purpose, amount, or eligibility rules. - New depreciation tax timing for individuals: mixed, medium. Maine changes tax adjustments for individuals claiming federal bonus depreciation on property covered by Maine's rules. The earlier income add-back rules cover tax years beginning in 2015 through 2024. Replacement rules apply to tax years beginning January 1, 2025, or later. Later deductions recove… - Income tax thresholds vary by filer: mixed, low. For tax years beginning in 2025 or later, the law sets income tax thresholds based on filing status. The amount is $125,000 for single filers and married people filing separately. It is $187,500 for heads of household and $250,000 for joint filers and surviving spouses. The supplied provision does… - New sale process for state-foreclosed property: mixed, low. After legislative approval, the State Tax Assessor must use the sale process in section 943-C for tax-foreclosed real estate. This replaces the previously specified public-notice and competitive-bid process. The supplied text does not describe the replacement process's terms or its effect on sale p… - New depreciation tax timing for corporations: mixed, low. Maine changes corporate tax adjustments for federal bonus depreciation on property covered by Maine's rules. The earlier income add-back rules cover tax years beginning in 2015 through 2024. Replacement rules apply to tax years beginning January 1, 2025, or later. Later deductions recover amounts a… ## Sponsors and cosponsors - Sponsor: Daniel Sayre (Democratic), House ## Actions (7) - 2026-04-13: Signed by Governor, ACTPUB Chapter 662 - 2026-04-06: PASSED TO BE ENACTED, in concurrence. (Senate) - 2026-04-02: PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH. (House) - 2026-04-02: Report READ and ACCEPTED, in concurrence.READ ONCE.Committee Amendment "A" (H-920) READ and ADOPTED, in concurrence.Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (H-920), in concurrence.Ordered sent down forthwith. (Senate) - 2026-03-30: CONSENT CALENDAR - FIRST DAYUnder suspension of the rules CONSENT CALENDAR - SECOND DAY.The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (H-920).Sent for concurrence. ORDERED SENT FORTHWITH. (House) - 2026-02-03: The Bill was REFERRED to the Committee on TAXATION in concurrence (Senate) - 2026-02-03: Committee on Taxation suggested and ordered printed. The Bill was REFERRED to the Committee on TAXATION.Sent for concurrence. ORDERED SENT FORTHWITH. (House) ## Bill text - Amendment C-A (H-920), adopted by House & Senate: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1469&item=2&snum=132) - Enacted: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1469&item=3&snum=132) - Introduced: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1469&item=1&snum=132) ## Related bills - LD 1522: An Act to Establish the Maine Eviction Prevention Program (failed) - LD 1665: An Act to Provide Property Tax Relief to Maine Families (failed) - LD 1872: An Act to Reinvest in the Pension Funds of the Maine Public Employees Retirement System (failed) - LD 2067: An Act to Include Community Mental Health Workers Under the 1998 Special Plan for Retirement (failed) - LD 1611: An Act to Decrease the Retirement Contributions Required for Teachers and State Employees (failed) - LD 1294: An Act to Expand the Dependent Exemption Tax Credit (failed) ## Sources - [Amendment C-A (H-920), adopted by House & Senate (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1469&item=2&snum=132) - [Enacted (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1469&item=3&snum=132) - [Introduced (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1469&item=1&snum=132) ## Related - [LD 1522: An Act to Establish the Maine Eviction Prevention Program](https://policyrisk.com/state-bill/ME-LD1522-132) - [LD 1665: An Act to Provide Property Tax Relief to Maine Families](https://policyrisk.com/state-bill/ME-LD1665-132) - [LD 1872: An Act to Reinvest in the Pension Funds of the Maine Public Employees Retiremen…](https://policyrisk.com/state-bill/ME-LD1872-132) - [LD 2067: An Act to Include Community Mental Health Workers Under the 1998 Special Plan f…](https://policyrisk.com/state-bill/ME-LD2067-132) - [LD 1611: An Act to Decrease the Retirement Contributions Required for Teachers and State…](https://policyrisk.com/state-bill/ME-LD1611-132) - [LD 1294: An Act to Expand the Dependent Exemption Tax Credit](https://policyrisk.com/state-bill/ME-LD1294-132) - [Maine bills](https://policyrisk.com/states/maine/bills) - [Maine state hub](https://policyrisk.com/states/maine) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/ME-LD2188-132 (as of 2026-10-17).