An Act To Establish A State Tax Amnesty Program To Increase Revenue Collections

LD 778 establishes Maine's 2025 Tax Amnesty Program, allowing delinquent taxpayers to pay overdue state taxes with reduced penalties and interest. It applies to unpaid taxes as of September 30, 2025, including unfiled returns, and requires taxpayers to file a special amnesty return between October 1 and December 31, 2025. Participants must pay the full tax amount plus half the accrued interest to receive immunity from penalties and criminal prosecution for those specific liabilities. The program excludes taxpayers facing criminal tax charges or active legal proceedings related to tax violations. This aims to boost state revenue by encouraging voluntary compliance without retroactively penalizing past non-payment.