Reports
Sales Tax Reports
Documents Relating to Maine Conformity to the Federal One Big Beautiful Bill Act of 2025 (OBBBA) Presented to the Joint Standing Committees on Appropriations and Financial Affairs and Taxation on October 17, 2025
- Internal Revenue Code Conformity Memo
- Maine Public Law 2025, Chapter 336 (LD 221)
- OBBBA Conformity - Commissioner Figueroa Letter to Governor Mills
- OBBBA Conformity - Governor Mills Directive to State Tax Assessor
- OBBBA Conformity - Office of Tax Policy Report on Maine Tax Conformity
- OBBBA Conformity - Draft Addendum to the Office of Tax Policy Report on Maine Tax Conformity
- Estimated General Fund Impact from Tax Relief Programs Enacted January 2019 through June 2024
Other Office of Tax Policy Reports
- Report on Corporate Income Tax Data
- Study on the Adoption of a Pass-Through Entity Income Tax
- Maine's Taxation of Metallic Mineral Mining Business Activity
- Study of the Impact of Exempting Certain Nonprofit Organizations from the Sales and Use Tax and Service Provider Tax
- Report of the Working Group to Study Equity in the Property Tax Foreclosure Process
- Report on Developing a Fishing Community Protection Tax Incentive Program
- Worldwide Combined Reporting of Certain Corporations for Income Tax Purposes
- Study of the Foreign Derived Intangible Income Deduction Addition Modification
Economic Development
- 2017 Economic Development Incentives Report (PDF)
- 2016 Economic Development Incentives Report (PDF)
- 2015 Economic Development Incentives Report (PDF)
- 2014 Economic Development Incentives Report (PDF)
- 2013 Economic Development Incentives Report (PDF)
- 2012 Economic Development Incentives Report (PDF)
- 2011 Economic Development Incentives Report (PDF)
- 2010 Economic Development Incentives Report (PDF)
- 2009 Economic Development Incentives Report (PDF)
Expenditure Reports
- 2025 Tax Expenditure Report (PDF)
- 2023 Tax Expenditure Report (PDF)
- 2021 Tax Expenditure Report (PDF)
- 2019 Tax Expenditure Report (PDF)
- 2017 Tax Expenditure Report (PDF)
- 2015 Tax Expenditure Report (PDF)
- 2013 Tax Expenditure Report (PDF)
- 2011 Tax Expenditure Report (PDF)
- 2009 Tax Expenditure Report (PDF)
- 2007 Tax Expenditure Report (PDF)
Distribution Tables
- Income Tax Cuts Enacted by the 125th Legislature - Tax Year 2013 (PDF)
- Income Tax Cuts Enacted by the 125th Legislature - Tax Year 2014 (PDF)
- Distributional Analysis of Governor's Tax Reform Proposal, March 2015 (PDF)
Legislative Bills and Bureau Memos
American Taxpayer Relief Act of 2012: Conformity Issues with a Significant Impact on Maine Income Taxes
Circuitbreaker Program Statistics
Program beginning August 1, 2011 and ending May 31, 2012 (refunds of property tax assessed and/or rent paid during 2010)
To view PDF or Word documents, you will need the free document readers. Alternate formats can be requested via email.