ME LD1260

Extends Maine's tribal tax exemptions to the Mi'kmaq Nation, giving them equal treatment with the Houlton Band of Maliseet Indians, Passamaquoddy Tribe, and Penobscot Nation under Public Law 2021, chapter 681

Creates the Mi'kmaq Sales Tax Fund as a dedicated account administered by the Treasurer of State to return sales tax revenue collected on Mi'kmaq Nation Trust Land to the nation

Exempts the Mi'kmaq Nation from state sales tax and excludes them from the definition of "corporation" for state corporate income tax purposes

Adds Mi'kmaq Nation Trust Land to the definition of "tribal land" and Mi'kmaq Nation members to the definition of "tribal member" for all state tax purposes

Provisions take effect January 1, 2026, with the Department of Administrative and Financial Services authorized to adopt routine technical rules for implementation