Establishes tax treatment for the Mi'kmaq Nation in Maine, aligning it with other tribal entities.
This bill revises Maine's tax laws to ensure the Mi'kmaq Nation receives equal tax treatment as other tribal entities. It defines "Mi'kmaq Nation Trust Land" and establishes the Mi'kmaq Sales Tax Fund for monthly payments to the Mi'kmaq Nation. The bill also clarifies that the Mi'kmaq Nation and its members act in a governmental capacity, exempting certain sales to the Mi'kmaq Nation from state sales tax. The changes apply to tax years beginning on or after January 1, 2026.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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