Budget & Taxes

LD 278 eliminates the tobacco products tax on items containing nicotine but not tobacco, such as certain nicotine-only e-liquids or nicotine salts. The bill amends Maine's tax code by revising the definition of "tobacco products" to exclude products that contain nicotine without tobacco, while maintaining taxes on traditional tobacco products and nicotine-containing e-cigarettes. This change directly affects manufacturers and retailers selling nicotine products without tobacco, removing their tax obligation under current law. The bill does not alter existing taxes on products like cigars, snus, or e-cigarettes that contain nicotine. (Bill: LD 278, Maine Legislature 2025)

LD 792 allocates $300,000 from the General Fund for a one-time research project. The bill funds the Christine B. Foundation to study how access to medically tailored groceries and dietitian counseling impacts cancer patients and their families. This research will evaluate whether these specific support services improve health outcomes for those affected by cancer. The funding is limited to the 2025-26 fiscal year with no subsequent allocations.