ME LD1876

Renames the "taxpayer advocate" position to "taxpayer advocate and experience officer" and expands duties to include helping taxpayers, advocacy groups, and legislators access information about available tax benefit programs

Adds new responsibilities for assisting taxpayers by establishing best contacts within the Bureau of Revenue Services, facilitating speedy resolutions including offer in compromise and payment plans, and explaining appeal options

Changes the annual report deadline from August 1st to January 15th, beginning in 2026, and removes the position's authority to investigate individual taxpayer complaints

Requires a special report by November 4, 2026 studying state tax credit utilization rates, barriers to access, practices of large tax preparation firms (50+ employees), and municipal outreach efforts for credits including the earned income credit, property tax fairness credit, and sales tax fairness credit

Allocates $50,000 one-time transfer from the General Fund to the University of Maine System's New Ventures Maine program in FY2026-27 to support approximately 50 organizations providing free volunteer tax assistance to low-income individuals statewide