ME LD1291

Establishes a 12-member Commission to Study the Apportionment of Service Revenue, consisting of 5 senators, 6 representatives, and the State Tax Assessor or designee

Commission will examine how service revenue is apportioned for Maine corporate income tax calculations and whether current methods accurately reflect where business activities occur

Study topics include "look-through apportionment" for determining where service sales are sourced and "safe harbor provisions" allowing corporations to estimate customer locations rather than tracking each individual customer

Report with findings, recommendations, and suggested legislation due to the Joint Standing Committee on Taxation by December 3, 2025

Joint Standing Committee on Taxation may introduce related legislation in the Second Regular Session of the 132nd Legislature