Part A:
1. Changes the certification requirements for full-time, professional property assessors to require that they must be certified by Maine Revenue Services as having the basic knowledge required to perform the assessing function instead of being certified as professionally trained assessors;
2. Removes the requirement that Maine Revenue Services send municipalities printed applications for the Maine Resident Homestead Property Tax Exemption;
3. Clarifies the definition of "homestead" in the laws governing homestead property tax deferrals for senior citizens and persons with disabilities by correcting the calculation of the value of the common areas and tax lot included in a homestead in a multi-unit building; and
4. Corrects a conflict in the payment due date for the homestead property tax deferral program for senior citizens and persons with disabilities by changing the due date from April 30th of the calendar year following the year in which the property exited the program to within 12 months after the property exited the program to conform to changes made to the Maine Revised Statutes, Title 36, section 6260, subsection 2 by Public Law 2023, chapter 441, Part B, section 5. Part B:
1. Clarifies that the retail sale exclusion for the sale or lease or rental of tangible personal property for further lease or rental does not include the further casual sale or rental of the tangible personal property;
2. Removes unnecessary references to sale and leaseback transactions from the sales tax exemption for machinery and equipment because, after January 1, 2025, leased machinery and equipment is eligible for the sales tax exemption; and
3. Clarifies the timing of the testing period for the sales tax exemption for leases for certain instrumentalities of interstate or foreign commerce. Part C:
1. Clarifies that the income-based phase-out of the dependent exemption tax credit for nonresident and part-year resident taxpayers applies before the proration of the credit for those taxpayers;
2. Eliminates the expired high-technology investment income tax credit;
3. Eliminates the requirement that a separate return must be filed for the insurance premiums tax on workers' compensation insurance;
4. Updates a calendar year reference in the section of law governing estimated income tax payments to a fiscal year to address a provision that was missed when Public Law 2023, chapter 360 updated the other calendar year references in that section;
5. Makes rulemaking regarding the easy enrollment health insurance program discretionary; and
6. Eliminates the expired shipbuilding facility credit. Part D removes and replaces gendered language in laws governing property taxes and certain other provisions and makes other changes to conform with current drafting standards.

Statutes affected:
Bill Text LD 288, HP 188: 36.327, 36.684, 36.6250, 36.6254, 36.1760, 36.2523, 36.5122, 36.5200, 36.5219, 36.5228, 36.5294, 36.6652, 36.271, 36.303, 36.311, 36.312, 36.313, 36.341, 36.472, 36.474, 36.501, 36.504, 36.559, 36.564, 36.602, 36.603, 36.607, 36.653, 36.655, 36.704, 36.707, 36.709, 36.752, 36.755, 36.756, 36.757, 36.759, 36.760, 36.761, 36.763, 36.764, 36.765, 36.802, 36.803, 36.841, 36.893, 36.894, 36.898, 36.899, 36.900, 36.901, 36.902, 36.903, 36.945, 36.946, 36.947, 36.991, 36.992, 36.993, 36.994, 36.995, 36.996, 36.997, 36.998, 36.1031, 36.1071, 36.1073, 36.1075, 36.1076, 36.1077, 36.1078, 36.1080, 36.1081, 36.1084, 36.1109, 36.1233, 36.1286, 36.1287, 36.1485, 36.1487, 36.1504, 36.1542, 36.1543, 36.1604