ME LD1521

Requires all departments and agencies in the Executive, Legislative, and Judicial branches to submit zero-based budgets at least once every 10 years, starting with fiscal years 2027-28 and 2028-29

Defines zero-based budgeting as justifying all programs and activities using cost-benefit analysis without reference to prior budget amounts

Directs the Department of Administrative and Financial Services to review existing budget statutes and submit implementing legislation to the Appropriations Committee by January 15, 2026

Requires agencies to submit 5% and 10% funding reduction proposals during years when not submitting a zero-based budget

Establishes targeted budgeting or alternative budgeting systems for agencies in non-zero-based budget years, along with periodic agency review requirements