LD 1672 (subjects: PROPERTY TAX PROCEDURES , LIENS AND DISCHARGES )
Official bill page at mainelegislature.org: http://www.mainelegislature.org/legis/bills/display_ps.asp?ld=1672&PID=1456&snum=127
Sponsors | Actions | Bill Text | Patterns of Support
|3/23/2016||Senate||Committee on TAXATION
suggested and ordered printed
On motion by Senator McCormick of Kennebec REFERRED to the Committee on TAXATION
Ordered sent down forthwith for concurrence.
|3/23/2016||House||Bill REFERRED to the Committee on TAXATION.
In concurrence. ORDERED SENT FORTHWITH.
|4/4/2016||Senate||Pursuant to Joint Rule 310.3 Placed in Legislative Files (DEAD)|
An Act To Improve Priority of Tax Liens and the Collection of Sales Taxes
Sec. A-1. 36 MRSA 175-A, sub- 1, as amended by PL 1999, c. 699, Pt. D, 26 and affected by 30, is further amended to read:
This subsection applies to assessments made before August 1, 2016.
Sec. A-2. 36 MRSA 175-A, sub- 1-A is enacted to read:
This subsection applies to assessments made on or after August 1, 2016.
Sec. A-3. 36 MRSA 175-A, sub- 3, as amended by PL 1997, c. 526, 10, is further amended to read:
Sec. A-4. 36 MRSA 175-A, sub- 4, as corrected by RR 1997, c. 1, 28, is amended to read:
Sec. A-5. 36 MRSA 177, sub- 1, as amended by PL 1999, c. 708, 9, is further amended to read:
Sec. A-6. 36 MRSA 177, sub- 1-A is enacted to read:
Sec. A-7. 36 MRSA 191, sub- 2, Y, as amended by PL 2003, c. 390, 2, is further amended to read:
(1) Information regarding the underlying tax liability to the extent necessary to apprise the individual of the basis of the assessment;
(2) The name of any other individual against whom an assessment has been made for the same underlying tax debt; and
(3) The general nature of any steps taken by the assessor to collect the underlying tax debt from any other individuals and the amount collected;
[PL 2003, c. 390, 2 (AMD).]
Sec. B-1. 36 MRSA 5122, sub- 1, JJ, as amended by PL 2015, c. 388, Pt. A, 4, is repealed.
Sec. B-2. 36 MRSA 5124-B, first , as enacted by PL 2015, c. 267, Pt. DD, 14, is amended to read:
For tax years beginning on or after January 1, 2016, the standard deduction of a resident individual is equal to the sum of the basic standard deduction and any additional standard deduction , subject to the phase-out under subsection 3.
Sec. B-3. 36 MRSA 5124-B, sub- 3 is enacted to read:
Sec. B-4. 36 MRSA 5125, sub- 6 is enacted to read:
Sec. B-5. 36 MRSA 5242, as amended by PL 1995, c. 639, 23, is further amended to read:
5242. Information returns
The State Tax Assessor may require returns of information to be made and filed on or before February 28th January 31st of each year by a person making payment or crediting in a calendar year the amounts of $600 or more ($10 or more in the case of interest or dividends) to a person who may be subject to the tax imposed under this Part. The returns may be required of a person, including lessees or mortgagors of real or personal property, fiduciaries, employers and all officers and employees of this State, or of a municipal corporation or political subdivision of this State, having the control, receipt, custody, disposal or payment of dividends, interest, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments or other fixed or determinable gains, profits or income, except interest coupons payable to bearer. A duplicate of the statement as to tax withheld on wages, required to be furnished by an employer to an employee, constitutes the return of information required to be made under this section with respect to those wages.
Sec. B-6. 36 MRSA 5403, sub- 4, as enacted by PL 2015, c. 267, Pt. DD, 33, is amended to read:
Sec. B-7. Application. That section of this Part that amends the Maine Revised Statutes, Title 36, section 5242 applies to returns of information made for calendar years beginning on or after January 1, 2016. That section of this Part that repeals Title 36, section 5122, subsection 1, paragraph JJ applies to tax years beginning on or after January 1, 2016.
The intent of Part A of this bill is to improve the State???s ability to collect sales and use taxes owed to the State by, beginning August 1, 2016:
1. Strengthening the existing tax lien provisions to increase the State???s ability to be first in line in priority ahead of other creditors for payment on a tax debt;
2. Broadening the existing responsible individual liability provision for sales and use taxes to include sales and use taxes required to be collected by a business, whether or not actually collected; and
3. Including within the new responsible individual provision the existing responsible person liability for uncollected fuel taxes.
Part B of this bill makes technical changes to the income tax laws, including:
1. Changing the date an information return, such as a Form W-2, must be filed with Maine Revenue Services from February 28th to January 31st following the calendar year to which the information return relates. The change in the due date applies to information returns made for calendar years beginning on or after January 1, 2016. The change is consistent with recently enacted federal law; and
2. Replacing the current individual income tax addition modification equal to the phase-out amount of a taxpayer’s Maine standard deduction or itemized deductions with a phase-out amount used to calculate the taxpayer’s allowable Maine standard deduction or itemized deductions. The calculation of the phase-out amount is unchanged and, as under current law, applies to tax years beginning on or after January 1, 2016.
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This information about LD 1672 was last updated on 2016-05-13.
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