This bill enacts the 2025 Maine Tax Amnesty Program for the purposes of encouraging delinquent taxpayers to comply with the law, collecting unreported taxes and accelerating the collection of certain delinquent state tax liabilities. Under the program, a person with a tax delinquency as of September 30, 2025 who is approved for participation in the program by the State Tax Assessor after filing a 2025 amnesty tax return may pay the taxes owed plus 1/2 the accrued interest and is immune from criminal or civil prosecution or civil penalties associated with the delinquency. The period during which a delinquency may be paid under the program is from October 1, 2025 to December 31, 2025. A taxpayer is not eligible for the program if the taxpayer is currently being prosecuted for violation of state tax laws or the debt for which the taxpayer is seeking relief is the result of a criminal conviction or the State has secured a warrant or civil judgment in its favor with respect to that debt. In order to discourage taxpayers from delaying until the start of the amnesty period to pay their delinquent taxes, beginning on the effective date of this legislation until September 30, 2025, the State Tax Assessor is required to offer a delinquent taxpayer a preamnesty settlement that requires the taxpayer to make the full payment of the outstanding tax and 1/2 of the interest accrued. The State Tax Assessor is authorized to abate the amount of any penalties owed by the taxpayer associated with the tax liability through a preamnesty settlement. A taxpayer is not eligible for a settlement offer if the taxpayer's liability is the result of a criminal conviction or the taxpayer is currently charged with a criminal offense arising from a violation of the state tax laws as provided in the Maine Revised Statutes, Title 17-A or Title 36 or has been referred to the Attorney General for criminal prosecution.