130th MAINE LEGISLATURE
FIRST REGULAR SESSION-2021
Legislative Document No. 966
H.P. 712 House of Representatives, March 9, 2021
Resolve, Establishing the Commission To Study Fair, Equitable and
Competitive Tax Policy for Maine's Working Families and Small
Businesses
(EMERGENCY)
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative TEPLER of Topsham.
Cosponsored by Senator CHIPMAN of Cumberland and
Representatives: Speaker FECTEAU of Biddeford, MATLACK of St. George, TERRY of
Gorham.
Printed on recycled paper
 1 Emergency preamble. Whereas, acts and resolves of the Legislature do not
2 become effective until 90 days after adjournment unless enacted as emergencies; and
3 Whereas, this resolve establishes the Commission To Study Fair, Equitable and
4 Competitive Tax Policy for Maine's Working Families and Small Businesses, the duties of
5 which are to determine the effects of current tax policy on working families and propose
6 changes to make those policies fairer to working families; and
7 Whereas, the study must be initiated before the 90-day period expires in order that
8 the study may be completed and a report submitted in time for submission to the next
9 legislative session; and
10 Whereas, in the judgment of the Legislature, these facts create an emergency within
11 the meaning of the Constitution of Maine and require the following legislation as
12 immediately necessary for the preservation of the public peace, health and safety; now,
13 therefore, be it
14 Sec. 1. Commission established. Resolved: That the Commission To Study
15 Fair, Equitable and Competitive Tax Policy for Maine's Working Families and Small
16 Businesses, referred to in this resolve as "the commission," is established.
17 Sec. 2. Commission membership. Resolved: That, notwithstanding Joint Rule
18 353, the commission consists of 14 members appointed as follows:
19 1. Three members of the Senate appointed by the President of the Senate, including a
20 member from each of the 2 parties holding the largest number of seats in the Legislature;
21 2. Three members of the House of Representatives appointed by the Speaker of the
22 House, including a member from each of the 2 parties holding the largest number of seats
23 in the Legislature;
24 3. Four members appointed by the Governor:
25 A. One member representing the Office of the Governor;
26 B. One member representing a statewide organization that represents the interests of
27 municipalities;
28 C. One member representing a statewide organization that represents farming interests;
29 and
30 D. One member who is a tax policy expert;
31 4. One public member representing the interests of small businesses and one public
32 member representing the interests of working families, appointed by the President of the
33 Senate; and
34 5. One public member representing the interests of small businesses and one public
35 member representing the interests of working families, appointed by the Speaker of the
36 House.
37 Sec. 3. Chairs. Resolved: That the first-named Senate member is the Senate chair
38 and the first-named House of Representatives member is the House chair of the
39 commission.
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 1 Sec. 4. Appointments; convening of commission. Resolved: That all
2 appointments must be made no later than 30 days following the effective date of this
3 resolve. The appointing authorities shall notify the Executive Director of the Legislative
4 Council once all appointments have been completed. After appointment of all members,
5 the chairs shall call and convene the first meeting of the commission. If 30 days or more
6 after the effective date of this resolve a majority of but not all appointments have been
7 made, the chairs may request authority and the Legislative Council may grant authority for
8 the commission to meet and conduct its business.
9 Sec. 5. Duties. Resolved: That the commission shall study issues associated with
10 the effects of tax policy on the State's working families and small businesses and shall
11 develop recommendations designed to ensure that the tax policy of the State is fair and
12 equitable, improves the competitive position of the State, encourages more investment in
13 new and existing small businesses in the State and helps attract skilled and knowledgeable
14 workers necessary for a sustainable, growing economy in all regions of the State. In
15 examining the issues, the commission shall consider measures designed to level the playing
16 field for small businesses and to aid entrepreneurs and the importance to working families
17 and businesses of adequately funding important government services, such as aid to local
18 services, education, infrastructure maintenance and affordable health care, and propose
19 measures that ensure these services are adequately funded. The commission shall also
20 evaluate the direct impact of any proposed tax changes on after-tax income by income
21 decile.
22 Sec. 6. Staff assistance. Resolved: That the Legislative Council shall provide
23 necessary staffing services to the commission, except that Legislative Council staff support
24 is not authorized when the Legislature is in regular or special session.
25 Sec. 7. Provision of information to commission. The Department of
26 Administrative and Financial Services, Maine Revenue Services shall provide to the
27 commission information, consistent with the restrictions set forth in the Maine Revised
28 Statutes, Title 36, section 191, that is requested by the commission.
29 Sec. 8. Report. Resolved: That, no later than November 4, 2021, the commission
30 shall submit a report that includes its findings and recommendations, including suggested
31 legislation, for presentation to the Second Regular Session of the 130th Legislature.
32 Emergency clause. In view of the emergency cited in the preamble, this legislation
33 takes effect when approved.
34 SUMMARY
35 This resolve establishes the Commission To Study Fair, Equitable and Competitive
36 Tax Policy for Maine's Working Families and Small Businesses and directs the
37 commission, no later than November 4, 2021, to submit a report, including suggested
38 legislation, for presentation to the Second Regular Session of the 130th Legislature.
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