ME LD778

Establishes the 2025 Maine Tax Amnesty Program allowing taxpayers with delinquencies as of September 30, 2025 to pay owed taxes plus only half the accrued interest while receiving immunity from criminal/civil prosecution and civil penalties

Amnesty period runs from October 1, 2025 to December 31, 2025, during which eligible taxpayers must file a special 2025 amnesty tax return approved by the State Tax Assessor

Taxpayers currently facing criminal prosecution for tax law violations, those with debts resulting from criminal convictions, or those with existing court warrants or civil judgments against them are ineligible for the program

Requires the State Tax Assessor to offer preamnesty settlements from the bill's effective date through September 30, 2025 to taxpayers with recorded delinquencies, requiring full tax payment plus half of accrued interest with potential penalty abatement

Participants must waive their right to protest returns filed under the program or seek refunds of money paid through the amnesty program