Establishes the 2025 Maine Tax Amnesty Program to encourage delinquent taxpayers to comply with state tax laws.
The 2025 Maine Tax Amnesty Program aims to encourage delinquent taxpayers to comply with state tax laws and collect unreported taxes. It allows taxpayers with delinquent tax liabilities as of September 30, 2025, to pay their taxes, half the accrued interest, and avoid criminal or civil prosecution. The amnesty period runs from October 1, 2025, to December 31, 2025. Taxpayers must file a 2025 amnesty tax return and pay all due taxes by the amnesty period's end. The program also includes a preamnesty settlement offer for taxpayers with recorded delinquent state taxes before September 30, 2025.
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