Resolve, To Establish The Commission To Study The Taxation Of Digital Assets

LD 1475 establishes a 10-member Commission on Taxation of Digital Assets to study how Maine might tax digital assets like cryptocurrency and NFTs (nonfungible tokens). The commission, appointed by Senate and House leadership with input from tax experts, business representatives, and nonprofit groups, will review other states' tax policies and recommend approaches by December 3, 2025. Its report to the Taxation Committee will inform potential future legislation but does not create new taxes. This resolution is procedural, setting up a study process rather than implementing policy.