LD2178 Establishes Maine Independent Office of Tax Appeals
Summary
Maine's 132nd Legislature has enacted LD2178, establishing the Independent Office of Tax Appeals to replace or supplement the existing tax appeals process. The bill passed both chambers on April 14, 2026, after being amended by Committee Amendment "A" (S-703). The legislation consolidates tax appeal authority under a new independent office structure under the Bureau of Revenue Services.
What changed
LD2178 enacts a new independent administrative office for tax appeals in Maine, replacing or consolidating the existing Board of Tax Appeals process under the Bureau of Revenue Services. The bill was amended by Committee Amendment "A" (S-703) before passage.
Taxpayers, businesses with Maine tax obligations, and tax professionals should review how the new office's procedures, jurisdiction, and timelines may differ from prior practice. Practitioners handling Maine state tax disputes should monitor for any new filing requirements or procedural rules issued by the newly established Independent Office of Tax Appeals.
Archived snapshot
Apr 21, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
ChangeBridge / Maine / LD2178 Enacted LD2178 LD Enacted 2026-04-14
An Act to Establish the Independent Office of Tax Appeals and Make Other Changes to the Laws Governing the Tax Appeals Process
Bill Details
State Maine
Session 132nd Legislature
Chamber House
Official Source legislature.maine.gov/legis/bills/display_...
LegiScan View on LegiScan
Sponsors
Nicole Grohoski (Sen - D)
Action History
2026-04-14 S PASSED TO BE ENACTED, in concurrence. 2026-04-14 H Sent for concurrence. ORDERED SENT FORTHWITH. 2026-04-14 H PASSED TO BE ENACTED. 2026-04-14 H In concurrence. ORDERED SENT FORTHWITH. 2026-04-14 H The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (S-703). 2026-04-14 H Under suspension of the rules, the Bill was given its SECOND READING without REFERENCE to the Committee on Bills in the Second Reading. 2026-04-14 H Committee Amendment "A" (S-703) was READ and ADOPTED. 2026-04-14 H The Bill was READ ONCE. 2026-04-14 H On motion of Representative SAYRE of Kennebunk, the Majority Ought to Pass as Amended Report was ACCEPTED. 2026-04-14 H Reports READ. 2026-04-13 S Sent down for concurrence. 2026-04-13 S Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED by Committee Amendment "A" (S-703) 2026-04-13 S Committee Amendment "A" (S-703) READ and ADOPTED. 2026-04-13 S READ ONCE. 2026-04-13 S On motion by Senator GROHOSKI of Hancock The Majority Ought to Pass As Amended Report ACCEPTED. 2026-04-13 J Reported Out: OTP-AM/ONTP 2026-04-13 S Reports READ. 2026-03-12 J Voted: Divided Report 2026-03-12 J Work Session Held 2026-03-10 J Work Session Held: TABLED 2026-01-27 H In concurrence. ORDERED SENT FORTHWITH. 2026-01-27 H The Bill was REFERRED to the Committee on TAXATION. 2026-01-27 S Committee on TAXATION suggested and ordered printed REFERENCE to the Committee on TAXATION Ordered sent down forthwith for concurrence
Committee Referrals
2026-01-27 J Taxation
Amendments
0000-00-00 Senate: C-A (S-703) Adopted
Bill Text Versions
0000-00-00 Introduced 0000-00-00 Chaptered
Subjects
Revenue Services Bureau Appeals Legislative data powered by LegiScan (CC BY 4.0)
Named provisions
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