# Maine LD 936: An Act to Amend the Laws Regarding the Mining Excise Tax Maine LD 936, An Act to Amend the Laws Regarding the Mining Excise Tax, is a 132nd Maine Legislature (2025-2026) House bill sponsored by Tavis Hasenfus (Democratic); status signed, last action 2025-07-01 (Signed by Governor, ACTPUB Chapter 469); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/ME-LD936-132 - 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 936 - State: Maine - Session: 132nd Maine Legislature (2025-2026) - Title: An Act to Amend the Laws Regarding the Mining Excise Tax - Status: signed - Chamber: House - Introduced: 2025-03-05 - Last action: 2025-07-01, Signed by Governor, ACTPUB Chapter 469 - Sponsor: Tavis Hasenfus (Democratic) - Cosponsors: 3 - Subjects: MISCELLANEOUS TAXES, MISCELLANEOUS TAXES - MINING EXCISE TAX - Touches household money: yes - Economic provisions PRIA read: 7 ## Summary No summary available. ## Bill overview: provisions PRIA read - Sales‑tax breaks for mining inputs: benefit, medium. 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… - More oversight and uses for mining fund: benefit, low. 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… - Mining tax fund and expert board: benefit, low. 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… - New 5% mining excise and base: cost, medium. 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 activit… - $75 fee to appeal land valuation: cost, low. 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: cost, low. 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 ap… - Where mining equipment is taxed: mixed, low. 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… ## Sponsors and cosponsors - Sponsor: Tavis Hasenfus (Democratic), House - Cosponsor: Thomas Lavigne (Republican), House - Cosponsor: Tracy Quint (Republican), House - Cosponsor: W. Crockett (Independent), House ## Actions (8) - 2025-07-01: Signed by Governor, ACTPUB Chapter 469 - 2025-06-25: On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table PASSED TO BE ENACTED in concurrence. (Senate) - 2025-06-18: On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT in concurrence. (Senate) - 2025-06-18: PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH. (House) - 2025-06-17: Report 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. (Senate) - 2025-06-17: 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-755).Sent for concurrence. ORDERED SENT FORTHWITH. (House) - 2025-03-21: Carried over, in the same posture, to the next special or regular session of the 132nd Legislature, pursuant to Joint Order SP 519. (House) - 2025-03-05: Received 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. (House) ## Bill text - Amendment C-A (H-755), adopted by House & Senate: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0601&item=2&snum=132) - Enacted: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0601&item=3&snum=132) - Introduced: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0601&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-755), adopted by House & Senate (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0601&item=2&snum=132) - [Enacted (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0601&item=3&snum=132) - [Introduced (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0601&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-LD936-132 (as of 2026-10-17).