Environment
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
StateMaineIntroduced
LD 1735: An Act To Provide An Income Tax Deduction For Certain Contributions To A Qualified Achieving A Better Life Experience Program Account
Stacey Guerin
LD 1735 status: Introduced — Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES. (DEAD) (updated Apr 29, 2026).
Source
OpenStates
Confidence
Low
Analysis basis
OpenStates summary
01
What this bill does
Official summary alongside an AI-generated read on where it stands and why.
Overall Score
73OUT OF 100
Score:73/100 civic fit
Risk:Low Risk
Impact:Moderate Impact 40/100
Constitutionality100%
Bipartisan50%
Public opinion80%
Bill summary
What changes
The bill proposes to create an income tax deduction for contributions made to Qualified Achieving a Better Life Experience (ABLE) program accounts.
Who is affected
Taxpayers who contribute to ABLE accounts and individuals with disabilities who utilize these accounts.
Requirements and enforcement
Taxpayers would need to substantiate their contributions when filing Maine state income taxes.
Costs and funding
The state would incur a reduction in income tax revenue, though the exact amount is unspecified in the source.
When it takes effect
The bill is currently dead following the adjournment of the 132nd Legislature.
Potential benefits
Potential for increased personal savings for disability-related needs and reduced tax liability for contributors.
Risks and tradeoffs
Reduction in state revenue and the possibility that benefits accrue primarily to wealthier households capable of making significant contributions.
What is still unknown
The total fiscal impact to the state budget and the specific administrative hurdles for the state tax authority.
02
Impact analysis
✦ AI analysisModeled effects across six domains, estimated from bill text and comparable legislation.
Economy
Positive outlook
65%
Benefits
- Reduces tax burden for individuals contributing to ABLE accounts
- Incentivizes private saving for disability-related expenses
- Aligns state tax policy with federal ABLE account frameworks
Risks
- Results in a reduction of state income tax revenue
- Increases administrative complexity for the state tax authority
- Potential for regressive benefits favoring higher-income taxpayers
Society
Positive outlook
80%
Benefits
- Increases financial stability for individuals with disabilities
- Promotes economic independence for the disability community
- Reduces long-term reliance on state-funded public assistance
Risks
- Benefits may be limited to those with surplus income to save
- Potential for disparate usage among different disability groups
- Requires beneficiary awareness and education to utilize effectively
Technology Industry
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Civic Accountability
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Public Health & Safety
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
03
How trustworthy & consequential it is
Sourcing already shown above, this is what the analysis found worth flagging.
Source
OpenStates
Official bill text or data from OpenStates.
Confidence
Low
Information is limited or incomplete.
Analysis basis
OpenStates summary
Source used for this bill's analysis.
Source note
Tax expenditure effects on the state budget are not quantified in the provided source.
Analysis scope
Analysis is limited to a brief summary abstract; full bill text was not provided.
04
Where it stands
Official record- IntroducedCurrent
- CommitteeUpcoming
- Chamber votesUpcoming
- Final agreementUpcoming
- GovernorUpcoming
- EnactedUpcoming
05
How it affects your district
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06
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