ME LD671

Eliminates Maine state income tax for tax years beginning on or after January 1, 2026

Requires the Department of Administrative and Financial Services to review all statutory references to income tax and submit suggested legislation to the 132nd Legislature's Second Regular Session

Establishes zero-based budgeting for all Executive, Legislative, and Judicial departments, requiring each agency to justify all programs and activities using cost-benefit analysis at least once every 8 years

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

Applies to biennial budget documents for fiscal years 2026-27 and 2027-28, with statutory changes due by January 1, 2026