Maine 2025-2026 Regular Session

Maine House Bill LD1622

Introduced
4/11/25  
Refer
4/11/25  

Caption

An Act to Exempt Certain Income from State Income Tax

Impact

The bill's passage would result in significant changes to state income tax policy, particularly benefitting retirees and low to moderate-income earners who may rely on overtime and tip income. By broadening the income tax exemptions, the legislation is expected to promote economic equity and assist residents in retaining a greater portion of their earnings, which could enhance their financial stability and spending power within local economies.

Summary

LD1622 aims to exempt specific types of income from state income tax in Maine, particularly targeting income derived from retirement benefits, tips, and overtime pay. By allowing these deductions starting from the 2026 tax year, the bill aligns the treatment of these types of income with existing provisions for social security benefits. This legislative move is anticipated to provide financial relief to retirees and those working in occupations where tips form a significant part of income.

Sentiment

General sentiment around LD1622 appears to be supportive, particularly among those advocating for economic relief measures aimed at retirees and workers heavily reliant on tips or overtime. Proponents argue that this bill is a necessary step in acknowledging the financial challenges faced by these groups. However, there may also be concerns regarding the potential fiscal impact on the state's revenue, with some critics possibly highlighting the need for careful financial assessments before implementation.

Contention

While the intent of LD1622 is to lighten the tax burden for specific income earners, the bill may face opposition based on concerns related to state budget implications. Lawmakers who emphasize fiscal responsibility may argue that exempting these income types could lead to reduced funding for public services. As such, discussions around the bill may reflect a balance between providing tax fairness and ensuring sufficient state revenue to support necessary programs.

Companion Bills

No companion bills found.

Previously Filed As

ME LD1147

An Act to Exempt Gold and Silver Coins and Bullion from the State Income Tax

ME LD1774

An Act Exempting Certain Emergency Distributions and Emergency Savings Accounts from Taxation

ME LD1808

An Act to Amend the State Tax Laws

ME LD2258

An Act to Create an Income Tax Credit for Investments in a Team's Qualified Minor League Baseball Facility to Keep the Team in the State

ME LD533

An Act to Exempt Overtime Pay from Individual Income Tax

ME LD258

An Act Making Unified Appropriations and Allocations from the General Fund and Other Funds for the Expenditures of State Government and Changing Certain Provisions of the Law Necessary to the Proper Operations of State Government for the Fiscal Years Ending June 30, 2023, June 30, 2024 and June 30, 2025

ME LD7

An Act to Update References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes and Change the Standard Deduction and References in the Dependent Exemption Tax Credit

ME LD1999

An Act to Ensure the Equitable Treatment of Military Retirement Plan Income

ME LD195

An Act to Exempt Gold Star Parents from Income Tax

ME LD1964

An Act to Create the Maine Paid Family and Medical Leave Benefits Program

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