Bill
LD 1622
LD 1622 would exempt certain income from Maine state income tax (likely tips/overtime), affecting workers and employers; the bill died in the 2025 session.
status: DEAD
Overview
- LD 1622 seeks to exempt certain income from Maine state income tax. The subject line includes exemptions and specifically mentions tips and overtime. The available information does not include the bill’s exact text or the precise income types and thresholds that would be exempt.
Purpose and scope (based on title and subject)
- Intent: To provide one or more exemptions from state income tax for certain categories of income.
- Focus areas suggested by the subject: exemptions, income tax, and tips and overtime. The exact definitions, qualifying criteria, exemption amounts or percentages, and any phase-ins or sunset provisions are not specified in the provided material.
- Important caveat: Without the bill text, the precise scope (which earners and what income qualifies) cannot be stated with certainty.
Key provisions (not specified in provided material)
- No detailed provisions are available. Typical elements in an income tax exemption bill might include:
- Eligible income types (e.g., tips, overtime, or other earnings)
- Thresholds, caps, or phase-in/out provisions
- Effective date and sunset (if any)
- Compliance, withholding, and administrative rules
- Interaction with other exemptions or deductions
- Readers should consult the full bill text for exact language and compliance requirements if it is reintroduced.
Who would be affected
- Potentially affected: Taxpayers who earn income that falls under the proposed exemption (e.g., workers receiving tips or overtime, or other income categories defined by the bill).
- Possible effects on employers: If exemptions affect taxable wages, employers might need to adapt payroll withholding or reporting practices according to the bill’s provisions.
Procedural history and status
- Introduced: April 11, 2025
- Referred to Committee: Committee on Taxation (pursuant to Joint Rule 308.2)
- Orders printed: April 11, 2025
- Work session: May 20, 2025
- Voted ONTP (Ought Not To Pass): May 20, 2025
- Reported Out: May 27, 2025 (ONTP)
- Placed in Legislative Files (DEAD): May 28, 2025
- Current status: The bill is dead and would not advance unless reintroduced in a future session.
Timeline highlights
- Apr 11, 2025: Introduced and referred to Taxation
- May 20, 2025: Work session and ONTP vote
- May 27–28, 2025: Reported OUT/Placed in Legislative Files (DEAD)
Notes
- Because the full text is not provided, this summary cannot detail specific exemptions, eligibility criteria, or fiscal impact.
- If LD 1622 is reintroduced in a future session, a new bill text would provide precise provisions, fiscal notes, and the exact population affected.
If you’d like, I can draft a request for the bill’s full text or provide a more detailed hypothetical impact analysis based on a proposed exemption structure.
Compiled from official sources — confirm details with the bill’s official record.
Sign in to ask a question.
