An Act To Establish Equal Tax Treatment For The Mi'Kmaq Nation

This bill amends Maine's tax code to establish equal tax treatment for the Mi'kmaq Nation and other recognized Maine tribes, including the Passamaquoddy Tribe and Penobscot Nation. It exempts sales to these tribes from state sales tax and clarifies that they are treated as government entities for tax purposes, reducing compliance costs for tribes and the state. The bill also defines key terms like "Mi'kmaq Nation Trust Land" to align with federal law. These changes take effect on January 1, 2026, for sales and tax years beginning after that date.