Is the tax reform passed by the Legislature constitutional?
A conservative think tank and a Republican senator say the tax reform is unconstitutional because it offers lower income taxes for residents but not to nonresidents who work within the state.
“The tax reform plan violates the Privileges and Immunities Clause because it imposes a higher tax rate on nonresidents than it does on residents,” says Chris Cinquemani, spokesman for the Maine Heritage Policy Center.
The reform, he said, “disadvantages taxpayers who move or return to Maine by preventing them from using the household credit during the first tax year of their residency.”
Sen. David Trahan, R-Waldoboro, says if voters uphold tax reform on June 8, he would sue on the grounds the plan is unconstitutional.
Attorney General Janet Mills says the plan is constitutional.
She wrote to the Legislature’s Taxation Committee in April and cited two court rulings that support her contention.
“The household tax credit is rationally based on the financial burden of a taxpayer’s year-round presence within the state,” Mills wrote.
– Ethan Wilensky-Lanford
Send questions/comments to the editors.
Success. Please wait for the page to reload. If the page does not reload within 5 seconds, please refresh the page.
Enter your email and password to access comments.
Hi, to comment on stories you must . This profile is in addition to your subscription and website login.
Already have a commenting profile? .
Invalid username/password.
Please check your email to confirm and complete your registration.
Only subscribers are eligible to post comments. Please subscribe or login first for digital access. Here’s why.
Use the form below to reset your password. When you've submitted your account email, we will send an email with a reset code.