WELCOME
“For legislators to be held accountable for their actions, a clear display of their votes must be accessible to their constituents. This scorecard focuses on Tax Fairness because while tallies like this exist for many topics, there is no other definitive scorecard in Maine with only this lens. Tax policy undergirds all we aspire to do as a community. We cannot make progress on affordable housing, health care, education, child care, transportation, and more if we are unwilling to raise the resources needed in a fair and adequate manner. We present this record to show Mainers whether their elected officials are making choices that move us in the direction of a well-funded, fair, and prosperous state or one of scarcity and inequality.”
— Garrett Martin, President and CEO of MECEP Action
OVERVIEW
Taxes are essential for everyone. They fund important things like schools, clean air and water, and safe roads. Businesses rely on these too, along with a healthy and educated workforce, modern infrastructure, and affordable energy.
In Maine, we understand that taxes help create strong communities, support jobs, and build a thriving economy. Fair taxes are a key part of a just society — and Tax Fairness is crucial for a democracy that works for everyone.
Tax Fairness:
- Fair contribution. Everyone pays their fair share based on what they can afford. Those with less pay less, and those with more pay more.
- No cheating. No one can rig the rules to avoid paying their fair share.
- Strong communities. Every city, town, and community in Maine can offer quality services and infrastructure.
- Fair competition. Small, local businesses can compete equally with large corporations.
Tax UN-Fairness:
- Unfair share for families with low income. Families with lower incomes end up paying a larger share of their income in taxes, while wealthy families pay less.
- Corporate loopholes. Wealthy corporations exploit tax loopholes, meaning less money for our communities, with everyday Mainers and small businesses picking up the tab.
- Funding big business. Mainers’ tax dollars often fund billion-dollar corporations through tax breaks and payments, even when these giveaways don’t deliver the promised benefits and create an uneven playing field for Maine small businesses.
- Lack of transparency. Mainers have no way to know how much large corporations are contributing to our state through taxes or benefiting from tax breaks.
BILLS CONSIDERED
Sponsored by: Rep. Ann Matlack (D-St. George)
Our position: Support
House Roll Call #474 – Senate Roll Call #476
Result: Still pending after being recommitted to the Taxation Committee after passing initial votes in both chambers
This bill would reform our tax brackets to make sure the wealthiest pay more while supporting Maine families in the lower and middle class. The version of this bill that made it out of committee and was voted on in both chambers would create two new top brackets for higher incomes while also decreasing the bottom bracket rate. After passing in both chambers, it was not sent to the Governor’s desk for signature but instead recommitted back to the Taxation Committee for more study.
“This bill moves our tax code in the right direction by making sure wealthier individuals pay a higher percentage of their income in taxes.” — Maine Center for Economic Policy commentary
*A Yea vote on these roll calls is the correct Tax Fairness vote in both chambers
Sponsored by: Rep. Cheryl Golek (D-Harpswell)
Our position: Support
House Roll Call #433 – Senate Roll Call #593
Result: Still pending — the bill was tabled after failing in the House and passing in the Senate
This bill would create stability for education funding by increasing taxes on income over one million dollars for an individual or two million dollars for a couple. It would bring hundreds of millions of dollars in revenue to make sure our schools are funded fairly through a tax based on ability to pay. It would also ensure people at the top pay a higher proportion of their income than low income and middle class families, who currently pay more. It was tabled in the House after narrowly failing its initial vote, but it passed in the Senate.
“Passing this bill out of committee was a major positive step for Tax Fairness and for the people of Maine, who overwhelmingly support making the ultra-wealthy pay what they owe. The programs families rely on are under threat because our tax code asks too little of those at the top — and LD 1089 starts to fix that.” — Maine Center for Economic Policy commentary
*A Yea vote on these roll calls is the correct Tax Fairness vote in both chambers
Sponsored by: Sen. Harold “Trey” Stewart (R-Aroostook)
Our position: Oppose
House Roll Call #558 – Senate Roll Call #583
Result: Enacted into law
This bill reauthorizes the New Markets Capital Investment Program at a cost of $97.5 million over eight years beginning in 2028. The program has a wasteful history of abuse, has shown little evidence of long-term job creation or community benefit, and lacks transparency and accountability. This expensive tax giveaway for corporations and wealthy investors gained approval on the final day of the legislative session while other bills that cost less and would have meaningful impacts on Mainers’ lives were left to flounder on the Special Appropriations Table.
“We believe business tax giveaway programs like the state New Markets Tax Credit are not a wise or effective use of Maine taxpayer dollars. Programs like this disproportionately benefit wealthy out-of-state investors over communities and have uncertain returns on the investment of public dollars.” — Maine Center for Economic Policy commentary
*A Nay vote on these roll calls is the correct Tax Fairness vote in both chambers
Sponsored by: President Daughtry (D-Cumberland)
Our position: Support
House Roll Call #493 – Senate Roll Call #525
Result: Included in the budget and enacted into law
This bill doubled the amount delivered to Maine families through the Dependent Exemption Tax Credit (DETC) — our state’s version of the Child Tax Credit — for children under age six from $300 to $600 per year while keeping the cost of the program stable by better targeting the credit to working- and middle-class families.
“Maine’s Dependent Exemption Tax Credit is a vital investment in the state’s future. As Maine’s version of the child tax credit, it helps families with children or dependent adults afford essentials like food, rent, and childcare, especially in rural areas.” — Maine Center for Economic Policy commentary
*A Yea vote on these roll calls is the correct Tax Fairness vote in both chambers
Sponsored by: Rep. William Pluecker (I-Warren)
Our position: Support
House Roll Call #475 – Senate Roll Call #472
Result: Passed in both chambers, but carried over pending final passage on the Special Appropriations Table
This bill would fund investments in Maine agriculture and other important programs by increasing the tax rate for companies in the top tax bracket. This roughly one percent increase on profits over $3.5 million would bring fairness to our tax code by ensuring corporations that have seen their profits soar over the last five years give more back to our communities. It would do this while maintaining one of the lowest corporate income tax rates in the country for small businesses in the lowest corporate bracket (those with profits under $350,000).
“Mainers deserve a fair tax code that asks more of wealthy corporations who depend on Maine’s consumers, workers, and infrastructure to succeed.” — Maine Center for Economic Policy commentary
*A Yea vote on these roll calls is the correct Tax Fairness vote in both chambers
TAX FAIRNESS CHAMPIONS
These legislators were present and voted for Tax Fairness 100% of the time throughout their service in the 131st Legislature.
In the Senate:
Senator Pinny Beebe-Center
Senator Mike Tipping
Senator Margaret Rotundo
Senator Denise Tepler
Senator Anne Carney
In the House of Representatives:
Representative Rafael Macias
Representative Karen Montell
Representative Ambureen Rana
GOVERNOR
Governor Mills’ actions on Tax Fairness over the past year have limited progress. Her administration opposed nearly every major proposal to make Maine’s tax system fairer and signed into law a costly loophole that primarily benefits wealthy investors while claiming the state could not afford critical investments in our communities.
- Reforming tax brackets (LD 229) — the Governor’s administration testified against the bill
- Taxing incomes over one million dollars to pay for education (LD 1089) — the Governor’s administration testified against the bill
- Spending tens of millions of dollars on a problematic tax credit that flows to wealthy investors (LD 1217) — the Governor signed the bill into law
- Bolstering a credit that supports children and families with low to moderate income (LD 1294) — the Governor signed a budget that included the expanded credit
- Making wealthy corporations pay their fair share (LD 1879) — the Governor’s administration testified against the bill
Beyond individual bills, the Governor’s budget proposal came up short for families and workers in Maine, choosing cuts to important programs instead of finding the needed revenue to invest in our communities through Tax Fairness proposals. Instead of looking to raise revenue from wealthy individuals or multinational corporations, or cutting back the expensive new Dirigo business subsidies her administration put in place last year, she proposed cuts that would make it harder for Mainers to find affordable child care and health care. While the Legislature ultimately rejected many of these cuts, pressure from the Governor blocked several important Tax Fairness measures from advancing.
Looking ahead, stronger leadership on Tax Fairness will better position Maine to meet unmet needs and build an economy in where everyone – not just the wealthy few – can thrive.
METHODOLOGY
A scorecard’s goal should be to show a clear and fair accounting of how each individual legislator’s voting record aligns with a particular stance or ideal. This task is complicated by several factors, including lack of roll calls in either or both chambers, multiple roll calls on a single bill with differing levels of attendance and outcomes, and the question of whether absences should be counted against a legislator or simply left out of the calculation of their score.
The votes above reflect the final roll call taken in each chamber for each bill except for LD 1217, where the presented Senate roll call is the first of three votes on the bill. This decision was made because only the first vote (roll call #583) was on the content of the bill, and the later votes were on procedural motions to send it to committee and allow the body to reconsider a previous vote. Also, in the interest of showing a more complete picture, we have added an asterisk next to the votes of three House members who were absent for the final House vote on LD 1879 but previously voted the correct way on accepting the committee report.
MECEP Action staff decided to omit the budget from the scorecard this year due to the mixed nature of the policies included. While the budget did include Tax Fairness measures like increasing the real estate transfer tax on million-dollar homes to fund affordable housing and doubling Maine’s DETC for young children by phasing out the benefit for higher earners, it also lost ground by increasing regressive taxes on tobacco products, cannabis, and streaming services. Read this blog from Maine Center for Economic Policy to learn more..
Because assessing reasons for absences is inherently complicated, we are offering the voting records above without a final “score” or tabulation excusing or penalizing a lack of a vote. Any Mainer can see how their legislator voted on each bill and in the case of an absence reach out to their elected official for an explanation.
We also recognize five Senators and three Representatives as Tax Fairness Champions for consistently being present and voting in favor of Tax Fairness, as reflected in the bills presented in this scorecard.