# Maine LD 982: An Act to Establish Equal Tax Treatment for the Mi'kmaq Nation Maine LD 982, An Act to Establish Equal Tax Treatment for the Mi'kmaq Nation, is a 132nd Maine Legislature (2025-2026) Senate bill sponsored by Rachel Talbot Ross (Democratic); status signed, last action 2025-07-01 (Signed by Governor, ACTPUB Chapter 470); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/ME-LD982-132 - 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 982 - State: Maine - Session: 132nd Maine Legislature (2025-2026) - Title: An Act to Establish Equal Tax Treatment for the Mi'kmaq Nation - Status: signed - Chamber: Senate - Introduced: 2025-03-11 - Last action: 2025-07-01, Signed by Governor, ACTPUB Chapter 470 - Sponsor: Rachel Talbot Ross (Democratic) - Cosponsors: 1 - Subjects: SALES AND USE TAX, SALES AND USE TAX - PROVISIONS REVISED - Touches household money: yes - Economic provisions PRIA read: 4 ## Summary No summary available. ## Bill overview: provisions PRIA read - Mi'kmaq entities get tax status changes: benefit, low. Beginning 2026-01-01, the Mi'kmaq Nation and its Section 17 corporations are not treated as “corporations” under Maine tax law. Businesses fully owned by the Mi'kmaq Nation, or at least 75% owned, qualify as tribal entities for tax rules. The law also treats the Mi'kmaq Nation as acting in a govern… - Tax rules include Mi'kmaq lands and members: benefit, low. The law adds the Mi'kmaq Nation and Mi'kmaq Nation Trust Land to Maine tax law. It also adds enrolled Mi'kmaq members to the “tribal member” definition and lists Mi'kmaq Trust Land as “tribal land.” Beginning 2026-01-01, tax rules that apply to tribal lands and members also apply to the Mi'kmaq Nat… - Sales tax relief and payments on Mi'kmaq land: mixed, low. Beginning 2026-01-01, sales to the Mi'kmaq Nation are exempt from state sales tax. The law creates the Mi'kmaq Sales Tax Fund. Each month the state transfers sales tax from sales that occur on Mi'kmaq Nation Trust Land into this fund, after the required Local Government Fund share. The Treasurer pa… - State sets rules and one-time funding: mixed, low. The tax department can write rules to run this law, including how the Mi'kmaq Nation provides lists of land, members, entities, and tribal corporations. This rulemaking authority takes effect on enactment. The law provides a one-time $19,300 General Fund payment in fiscal year 2025-26 to update tax… ## Sponsors and cosponsors - Sponsor: Rachel Talbot Ross (Democratic), Senate - Cosponsor: Daniel Sayre (Democratic), House ## Actions (9) - 2025-07-01: Signed by Governor, ACTPUB Chapter 470 - 2025-06-25: On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table PASSED TO BE ENACTED in concurrence. (Senate) - 2025-06-11: On motion by Senator BERNARD of Aroostook PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT in concurrence. (Senate) - 2025-06-11: PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH. (House) - 2025-06-10: 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" (S-330).In concurrence. ORDERED SENT FORTHWITH. (House) - 2025-06-10: Report READ and ACCEPTED.READ ONCE.Committee Amendment "A" (S-330) READ and ADOPTED.Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (S-330).Ordered sent down forthwith for concurrence. (Senate) - 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. (Senate) - 2025-03-11: The Bill was REFERRED to the Committee on TAXATION.In concurrence. ORDERED SENT FORTHWITH. (House) - 2025-03-11: Committee on TAXATION suggested and ordered printed REFERENCE to the Committee on TAXATION Ordered sent down forthwith for concurrence (Senate) ## Bill text - Amendment C-A (S-330), adopted by House & Senate: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0412&item=2&snum=132) - Enacted: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0412&item=3&snum=132) - Introduced: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0412&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 (S-330), adopted by House & Senate (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0412&item=2&snum=132) - [Enacted (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0412&item=3&snum=132) - [Introduced (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0412&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-LD982-132 (as of 2026-10-17).