An Act to Amend the Laws Regarding the Mining Excise Tax
Sponsored By: Tavis Hasenfus (Democratic)
Signed by Governor
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Bill Overview
Analyzed Economic Effects
7 provisions identified: 3 benefits, 3 costs, 1 mixed.
Sales‑tax breaks for mining inputs
If you run a commercial mine, you can buy electricity, fuel, and depreciable machinery or equipment without sales tax by using an assessor certificate. You can also file for a refund of sales tax you already paid; file within 36 months of the purchase or lease. Machinery and equipment used directly and primarily in commercial mining now qualify as depreciable under state rules. The law defines commercial mining and lists activities that do and do not qualify.
New 5% mining excise and base
Maine now charges mining companies an annual excise tax equal to 5% of gross proceeds. Gross proceeds means the company’s federal gross income from mining earned in Maine, measured the same way as on federal returns. The law adopts state definitions for metallic minerals and treats a listed activity as mining even if it is otherwise excluded by environmental rules. The statute updates references and repeals many older mining‑tax subsections to fit the new system.
More oversight and uses for mining fund
The law strengthens the Mining Excise Tax Trust Fund’s oversight and spending rules. The board must send an audited report every two years 30 days before the first regular session, and an annual spending plan 30 days before each regular session. If the board spends money after an incident, it must report within 90 days. The fund may buy land for parks and recreation, protect wildlife and marine habitats, and restore lands, soils, and topography.
Mining tax fund and expert board
Starting January 1, 2026, 75% of mining excise tax money goes into a dedicated Mining Excise Tax Trust Fund and 25% goes to the General Fund. A five‑member board, with public health and environmental experts and local representation, oversees the Fund. The Governor cannot appoint members until the Fund has money. The law also repeals an older chapter to align governance with the new system.
$75 fee to appeal land valuation
If you file a petition to appeal a current use land valuation, you must pay a $75 filing fee. This covers appeals under tree growth, farm and open space, and working waterfront laws. The law also deletes a separate filing‑fee subparagraph from statute.
Mining excise filing and payments
Mining companies must file an annual excise tax return when their Maine income tax return is due and pay tax with the return. Extensions can be up to 8 months, or match a federal extension plus 30 days; a bond may be required. Gross proceeds are computed per mining property, and the assessor may apportion among states or companies to reflect Maine‑source income. Starting January 1, 2026, your mining tax year and accounting method must match your federal ones, and you must make estimated payments unless tax after credits is under $1,000. Estimated payments are the lesser of last year’s tax (for a 12‑month year) or 90% of this year’s tax, in four equal installments.
Where mining equipment is taxed
Mining equipment is taxed at the mining site when owned, leased, or controlled by a mining company and moving to or from the site. Leased items usually keep the tax location where they sit, unless the law says otherwise. The law also updates how “minerals” and “unextracted minerals” are defined for certain property tax rules and removes two older paragraphs tied to that topic.
Sponsors & Cosponsors
Sponsor
Tavis Hasenfus
Democratic • House
Cosponsors
Thomas Lavigne
Republican • House
Tracy Quint
Republican • House
W. Crockett
Independent • House
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
Signed by Governor, ACTPUB Chapter 469
7/1/2025On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table PASSED TO BE ENACTED in concurrence.
6/25/2025SenateOn motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT in concurrence.
6/18/2025SenatePASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.
6/18/2025HouseReport READ and ACCEPTED, in concurrence.READ ONCE.Committee Amendment "A" (H-755) 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-755), in concurrence.Ordered sent down forthwith.
6/17/2025SenateCONSENT 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-755).Sent for concurrence. ORDERED SENT FORTHWITH.
6/17/2025HouseCarried over, in the same posture, to the next special or regular session of the 132nd Legislature, pursuant to Joint Order SP 519.
3/21/2025HouseReceived by the Clerk of the House on March 5, 2025.The Bill was REFERRED to the Committee on TAXATION pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
3/5/2025House
Bill Text
Amendment C-A (H-755), adopted by House & Senate
Enacted
Introduced
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