This resolve establishes the Commission to Study the Apportionment of Service Revenue, which is directed to study the apportionment of service revenue for Maine corporate income tax purposes, including the need for fair representation of taxpayers' business activities in the State, the effect of adopting look-through apportionment for certain types of services and the availability of reasonable approximation safe harbor provisions. The commission is required to submit a report and suggested legislation by December 3, 2025 to the Joint Standing Committee on Taxation, which is authorized to report out legislation based on the report to the Second Regular Session of the 132nd Legislature.