Maine LD 982: An Act To Protect Abused Or Neglected Animals

Bill Text

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STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FIVE
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S.P. 412 - L.D. 982
An Act to Establish Equal Tax Treatment for the Mi'kmaq Nation
Be it enacted by the People of the State of Maine as follows:
PART A
Sec. A-1. Legislative findings and purpose. The Legislature finds and declares
that the changes to the State's tax laws and rules that appear in Parts B to F of this Act will:
1. Improve the economic opportunities available to and the welfare of the Mi'kmaq
Nation and its members;
2. Encourage economic development within the lands of the Mi'kmaq Nation, the
benefits of which will accrue not only to the nation and its members but also to surrounding
communities and the State; and
3. Clarify and simplify the application of the State's tax laws to the Mi'kmaq Nation
as well as to its lands and members, in order to reduce the costs of tax compliance to the
nation and its members and to reduce the cost to the State of administering its tax laws.
PART B
Sec. B-1. 36 MRSA §111, sub-§1-F is enacted to read:
1-F. Mi'kmaq Nation. "Mi'kmaq Nation" has the same meaning as in Title 30, section
7203, subsection 4.
Sec. B-2. 36 MRSA §111, sub-§1-G is enacted to read:
1-G. Mi'kmaq Nation Trust Land. "Mi'kmaq Nation Trust Land" has the same
meaning as in Title 30, section 7203, subsection 6.
Sec. B-3. 36 MRSA §111, sub-§8, as enacted by PL 2021, c. 681, Pt. C, §7, is
amended to read:
8. Tribal entity. "Tribal entity" means a business entity:
A. Wholly owned by the Houlton Band of Maliseet Indians, the Mi'kmaq Nation, the
Passamaquoddy Tribe, the Penobscot Nation, a tribal member or tribal members or
some combination thereof. For purposes of determining ownership of an entity, a
APPROVED
JULY 1, 2025
BY GOVERNOR
CHAPTER
470
PUBLIC LAW

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married couple including at least one tribal member is treated as one tribal member,
regardless of which spouse owns the entity; or
B. Where When 75% of the ownership interests are held in aggregate by the Houlton
Band of Maliseet Indians, the Mi'kmaq Nation, the Passamaquoddy Tribe or the
Penobscot Nation and the entity is controlled and managed by the Houlton Band of
Maliseet Indians, the Mi'kmaq Nation, the Passamaquoddy Tribe or the Penobscot
Nation, consistent with the requirements of 13 Code of Federal Regulations, Section
124.109(c)(4); as determined by the federal Small Business Administration or the
assessor as consistent with 13 Code of Federal Regulations, Section
124.109(c)(4)(i)(A); or as determined by the federal Small Business Administration as
consistent with 13 Code of Federal Regulations, Section 124.109(c)(4)(i)(B).
A tribal entity must be a separate and distinct legal entity organized or chartered by federal,
state or tribal authorities.
Sec. B-4. 36 MRSA §111, sub-§9, as enacted by PL 2021, c. 681, Pt. C, §8, is
amended to read:
9. Tribal land. "Tribal land" means land within the Houlton Band Trust Land, the
Mi'kmaq Nation Trust Land, the Passamaquoddy Indian territory or the Penobscot Indian
territory.
Sec. B-5. 36 MRSA §111, sub-§10, as enacted by PL 2021, c. 681, Pt. C, §9, is
amended to read:
10. Tribal member. "Tribal member" means an enrolled member of the Houlton
Band of Maliseet Indians, the Mi'kmaq Nation, the Passamaquoddy Tribe or the Penobscot
Nation.
Sec. B-6. 36 MRSA §194-E, as enacted by PL 2021, c. 681, Pt. C, §10, is amended
to read:
§194-E. Tribes deemed as acting in a governmental capacity
For purposes of Parts 3 and 8 of this Title, the Passamaquoddy Tribe and the Penobscot
Nation are deemed to act in a governmental capacity as described in Title 30, section 6208,
subsection 3 and not in a business capacity. For purposes of Parts 3 and 8 of this Title, the
Houlton Band of Maliseet Indians is and the Mi'kmaq Nation are deemed to act in a
governmental capacity and not in a business capacity.
Sec. B-7. Application. For the purposes of the Maine Revised Statutes, Title 36,
Part 3, this Part applies to sales occurring on or after January 1, 2026. For purposes of Title
36, Part 8, this Part applies to tax years beginning on or after January 1, 2026.
PART C
Sec. C-1. 36 MRSA §1760, sub-§112, as enacted by PL 2021, c. 681, Pt. D, §1, is
amended to read:
112. Tribes. Sales to the Houlton Band of Maliseet Indians, the Mi'kmaq Nation, the
Passamaquoddy Tribe or the Penobscot Nation. For purposes of section 1760‑C, sales to
the tribes identified in this subsection for any purpose are exempt.

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Sec. C-2. Application. This Part applies to sales occurring on or after January 1,
2026.
PART D
Sec. D-1. 36 MRSA §191, sub-§2, ¶QQQ, as enacted by PL 2021, c. 681, Pt. E,
§1, is amended to read:
QQQ. The disclosure of information to the Houlton Band of Maliseet Indians, the
Mi'kmaq Nation, the Passamaquoddy Tribe or the Penobscot Nation necessary for the
administration of sales tax revenue transfers under section 1815.
Sec. D-2. 36 MRSA §1815, sub-§1-C is enacted to read:
1-C. Mi'kmaq