An Act To Amend Certain State Tax Laws

This bill amends various Maine state tax laws to update income, sales, and property tax provisions for individuals and businesses. It adjusts how accelerated depreciation is handled in state income calculations, aligns pension deduction phase-outs for married filers, and clarifies that earnings from qualified ABLE accounts are only deductible if included in federal adjusted gross income. The legislation also raises the per-ounce tax on smokeless tobacco products starting in 2026 and removes redundant sales tax exemptions for certain medical devices and portable classrooms. Additionally, it corrects procedural details regarding property tax years, foreclosure processes, and the annual reporting requirements for the state taxpayer advocate.