Resolve, To Establish The Commission To Study The Apportionment Of Service Revenue

This bill establishes a 12-member commission to study how Maine calculates corporate taxes on service revenue. The commission will examine whether current methods accurately reflect where businesses operate, the potential impact of "look-through" apportionment for services, and whether simplified safe harbor rules could be used for tax calculations. The commission must submit findings and recommendations - including suggested legislation - to the Taxation Committee by December 3, 2025. This study directly affects corporations paying Maine corporate income tax and could inform future tax policy changes.