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| Home > Statutes > Usa Maine |
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USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 11. REVENUE IMPACT (HEADING. PL 1997, c. 744, @1 (new))
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Title 36 - §200. Bureau of Revenue Services report on revenue incidence
Title 36: TAXATION
Part 1: GENERAL PROVISIONS
Chapter 11: REVENUE IMPACT (HEADING: PL 1997, c. 744, @1 (new))
§200. Bureau of Revenue Services report on revenue incidence
1. Impact of taxes on individuals. The bureau shall submit to the joint standing committee of the Legislature having jurisdiction over taxation matters and
the joint standing committee of the Legislature having jurisdiction over appropriations and financial affairs a report containing
the information required by this subsection by July 1, 1999 and by January 1st of each odd-numbered year thereafter.
A. Part 1 of the report must describe the overall incidence of all state, local and county taxes. The report must present
information on the distribution of the tax burden:
(1) For the overall income distribution, using a measure of system-wide incidence that appropriately measures equality and
inequality;
(2) By income classes, including, at a minimum, deciles of the income distribution; and
(3) By other appropriate taxpayer characteristics.
[1997, c. 744, §1 (new).]
B. Part 2 of the report must describe the impact of the tax system on business and industrial sectors. The report must:
(1) Describe the impact of taxes on major sectors of the business and industrial economy relative to other sectors; and
(2) Describe the relative impact of each tax on business and industrial sectors.
[1997, c. 744, §1 (new).]
C. When determining the overall incidence of taxes under this subsection, the bureau shall reduce the amount of taxes collected
by the amount of taxes that are returned directly to taxpayers through tax relief programs.
[1997, c. 744, §1 (new).]
[2005, c. 218, §8 (amd).]
2. Legislation analysis. At the request of the joint standing committee of the Legislature having jurisdiction over taxation matters, the bureau
shall prepare an incidence impact analysis of any legislation or proposal to change the tax laws that increases, decreases
or redistributes taxes by more than $20,000,000. To the extent data is available on the changes in the distribution of the
tax burden that are effected by that legislation or proposal, the analysis must report on the incidence effects that would
result if the legislation were enacted. The report may present information, using system-wide measures, by income classes,
taxpayer characteristics or other relevant categories. The report may include analyses of the effect of the legislation proposal
on representative taxpayers. The analysis must include a statement of the incidence assumptions that were used in computing
the tax burdens.
[1997, c. 744, §1 (new).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
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