Maine 2025-2026 Regular Session

Maine House Bill LD1520

Introduced
4/8/25  
Refer
4/8/25  
Refer
4/8/25  

Caption

An Act to Reduce the Income Tax Paid by Volunteers for Mileage Reimbursements

Impact

If enacted, LD1520 will influence how volunteer mileage reimbursements are treated for state income tax purposes, potentially incentivizing more individuals to participate in charitable activities that require travel. By easing the tax implications associated with these reimbursements, the legislation seeks to promote and support volunteerism within Maine. The bill alters the existing tax framework to exempt certain charitable mileage reimbursements from taxation, which could enhance participation in volunteer-driven initiatives and charity events.

Summary

LD1520, known as 'An Act to Reduce the Income Tax Paid by Volunteers for Mileage Reimbursements', aims to adjust the taxable income for individuals who receive mileage reimbursements for driving in service of charitable organizations. The bill stipulates that only the portion of reimbursements exceeding the federal standard business mileage rate will be subject to state income tax, thus reducing the financial burden on volunteers providing charitable services through travel. This adjustment aligns state tax treatment with federal regulations concerning mileage reimbursement.

Sentiment

Overall, the sentiment surrounding LD1520 appears to be positive among advocates of volunteer work and charitable organizations. Supporters argue that the bill fosters community engagement and acknowledges the contributions of volunteers in addressing social needs. However, there are possible points of contention relating to the state’s revenue implications from reduced taxable income and whether the exemption for volunteer reimbursements could lead to complexities in tax administration.

Contention

Critics of LD1520 may express concerns over the potential loss of state revenue resulting from the tax exemptions on volunteer reimbursements. Additionally, there may be debates regarding the fairness and administrative complexity of distinguishing between business-related travel and volunteer-related travel for tax purposes. The bill prompts discussions on how best to support volunteer efforts while balancing the need for state funding and ensuring that the tax framework remains manageable for both the state and its residents.

Companion Bills

No companion bills found.

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