Maine 2023-2024 Regular Session

Maine Senate Bill LD758

Introduced
2/16/23  
Refer
2/16/23  

Caption

An Act to Account for the Impact of Inflation on the Taxation of Capital Gains and Losses

Impact

The introduction of LD758 stands to amend existing tax laws regarding capital gains, which may lead to more favorable outcomes for taxpayers experiencing inflationary conditions. The legislative measure is expected to provide a form of relief for individuals whose investments have not kept pace with inflation. By aligning capital gains taxation with inflation metrics, the bill could ease the tax implications for personal investors and stimulate long-term investments in the state. This proposal may particularly benefit asset-holders and promote enhanced financial stability for Maine residents.

Summary

LD758, also known as 'An Act to Account for the Impact of Inflation on the Taxation of Capital Gains and Losses', proposes a modification in the way capital gains are taxed in Maine. Specifically, the bill aims to reduce the taxable amount of capital gains for individual taxpayers by accounting for inflation, as measured by the Consumer Price Index (CPI). Beginning from January 1, 2024, for income tax purposes, taxpayers would have their capital gains adjusted downward if the increase in the value of the asset was less than the CPI over the period it was held. This measure is designed to relieve some of the tax burden on individuals when inflation affects asset values.

Sentiment

The sentiment surrounding LD758 appears to be broadly supportive among legislators considering the economic context. Proponents suggest that the bill would act as a necessary adjustment to existing tax frameworks that have not accounted for inflation's erosion of investment value. Advocates argue that this bill addresses a significant issue facing taxpayers, especially in a time of economic uncertainty. However, critics may raise concerns about the potential revenue implications for the state and the fairness of such a tax adjustment favoring wealthier individuals who typically obtain capital gains.

Contention

Notable points of contention around LD758 may arise from discussions on its fiscal impact on state revenue as well as debates on equity in tax legislation. Some lawmakers may argue that reducing taxes on capital gains primarily benefits higher-income individuals who are more likely to realize these gains, potentially exacerbating income inequality. Others might question whether the state can afford to implement such tax adjustments without compromising funding for essential services. The bill represents a balancing act between providing taxpayer relief and ensuring adequate state revenue to support public programs.

Companion Bills

No companion bills found.

Previously Filed As

ME SB1225

Capital Gains Inflation Relief Act of 2023

ME SB798

Capital Gains Inflation Relief Act of 2025

ME HB1857

Capital Gains Inflation Relief Act of 2025

ME S2892

Personal Income Tax--capital Gains

ME S0233

Personal Income Tax -- Capital Gains

ME H7865

Personal Income Tax -- Capital Gains

ME H6171

Personal Income Tax -- Capital Gains

ME HB3529

Revenue and taxation; capital gains exemptions; livestock; effective date.

ME S2596

Amends the capital gains tax rates and holding period from 5 years to 1 year. Imposes a non-owner occupied tax on homes assessed at more than $1,000,000.

ME H7486

Amends the capital gains tax rates and holding period from 5 years to 1 year. Imposes a non-owner occupied tax on homes assessed at more than $1,000,000.

Similar Bills

No similar bills found.