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MaineLD 785132nd Maine Legislature (2025-2026)SenateWALLET

An Act to Amend Certain Tax Laws Regarding the Wabanaki Nations

Sponsored By: Rachel Talbot Ross (Democratic)

Signed by Governor

NATIVE AMERICANSNATIVE AMERICANS - ME INDIAN CLAIMS IMPLEMENTING ACT

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 3 benefits, 0 costs, 1 mixed.

Maine income tax break on tribal pay

Beginning January 1, 2027, pay you earn as a tribal member working for the Passamaquoddy, Penobscot, Houlton Band of Maliseet Indians, or Mi’kmaq Nation is subtracted from Maine taxable income if it is in your federal adjusted gross income. This includes taxable noncash benefits. It applies no matter where you live. Estates of deceased tribal members can also claim this subtraction.

Equal pay and certification for Mi'kmaq legislator

The Mi'kmaq Nation member in the Maine Legislature gets the same salary and allowances as other legislators, including cost‑of‑living raises, per diems, travel, and constituent‑service support. This starts with the First Regular Session of the 133rd Legislature. Before each session, the Mi'kmaq Tribal Clerk must certify the Representative‑elect’s name and residence to the House Clerk by the day before the Legislature meets. The state also funds the added legislator: $103,987 ongoing in fiscal year 2026‑27 and a one‑time $80,047 for start‑up costs. This formalizes the role and pay of the Mi'kmaq legislator.

Property tax relief for tribal government land

For property tax years starting April 1, 2027, property owned by a federally recognized tribe is exempt from local property tax if it is used for government or public purposes, is within 50 miles of the tribe’s tribal land, and has a pending federal trust application under the Maine settlement acts. The state also provides a one‑time $88,460 in fiscal year 2026‑27 to Revenue Services to add a Municipal Valuation Return line and do programming and testing. This eases local tax bills for qualifying tribal properties while trust decisions are pending.

Sales tax break on designated tribal land

Each Wabanaki Nation can ask by August 1 each year to designate up to one parcel (or two abutting parcels) of fee‑owned land used for business in certain counties. Starting January 1 of the next year, sales sourced to that land are exempt from Maine sales tax. If the buyer uses the item or service mostly off tribal land during the first year, the buyer owes Maine use tax on the original sale price. The state also sends sales tax from on‑land sales to tribe‑specific funds each month. The Bureau of Revenue Services sets rules and lists the eligible parcels.

Sponsors & Cosponsors

Sponsor

  • Rachel Talbot Ross

    Democratic • Senate

Cosponsors

  • Adam LEE

    Affiliation unavailable

  • Amy Kuhn

    Democratic • House

  • Anne M. Carney

    Democratic • Senate

  • Billy Bob Faulkingham

    Republican • House

  • Marianne Moore

    Republican • Senate

  • Mark Babin

    Republican • House

  • Matthea E. L. Daughtry

    Democratic • Senate

  • Richard A. Bennett

    Independent • Senate

  • Ryan Fecteau

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 105 • No: 75

Senate vote • 4/13/2026

ACCEPT REPORT 'A' OUGHT TO PASS AS AMENDED

Yes: 22 • No: 11

House vote • 4/13/2026

REPORT A OTP-AM BY CA-A

Yes: 83 • No: 64

Actions Timeline

  1. Signed by Governor, ACTPUB Chapter 705

    4/15/2026

  2. On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table Subsequently, PASSED TO BE ENACTED in concurrence.

    4/14/2026Senate

  3. On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending PASSAGE TO BE ENACTED, in concurrence.

    4/13/2026Senate

  4. PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.

    4/13/2026House

  5. Reports READ.On motion of Representative KUHN of Falmouth, REPORT A Ought to Pass as Amended was ACCEPTED.ROLL CALL NO. 808(Yeas 83 - Nays 64 - Absent 3 - Excused 0 - Vacant 1)The Bill was READ ONCE.Committee Amendment "A" (S-694) was READ and ADOPTED.Under suspension of the rules, the Bill was given its SECOND READING without REFERENCE to the Committee on Bills in the Second Reading.The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (S-694).In concurrence. ORDERED SENT FORTHWITH.

    4/13/2026House

  6. Reports READ On motion by Senator CARNEY of Cumberland The Report A Ought to Pass As Amended by Committee Amendment "A" (S-694) Report ACCEPTED. Roll Call Ordered Roll Call Number 944 Yeas 22 - Nays 11 - Excused 2 - Absent 0 READ ONCE Committee Amendment "A" (S-694) READ and ADOPTED Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED by Committee Amendment "A" (S-694) Sent down for concurrence

    4/13/2026Senate

  7. CARRIED OVER, in the same posture, to any special or regular session of the 132nd Legislature, pursuant to Joint Order SP 800.

    6/25/2025Senate

  8. CARRIED OVER, in the same posture, to the next special or regular session of the 132nd Legislature, pursuant to Joint Order SP 519.

    3/21/2025Senate

  9. Received by the Secretary of the Senate on February 27, 2025 and REFERRED to the Committee on JUDICIARY pursuant to Joint Rule 308.2

    3/4/2025Senate

Bill Text

  • Amendment C-A (S-694), adopted by House & Senate

    PDF

  • Enacted

    PDF

  • Introduced

    PDF

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