Environment
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
StateMaineIntroduced
LD 191: An Act To Support Maine Businesses By Establishing A Pass-Through Entity Tax And Tax Credit
Tavis Hasenfus
LD 191 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
70OUT OF 100
Score:70/100 civic fit
Risk:Low Risk
Impact:Moderate Impact 60/100
Constitutionality90%
Bipartisan50%
Public opinion70%
Bill summary
What changes
The bill aimed to introduce a pass-through entity tax and associated credits for Maine small businesses.
Who is affected
Small business owners operating as pass-through entities.
Requirements and enforcement
Entities would be required to pay taxes in a new way to qualify for the specified credits.
Costs and funding
Not stated; would involve state administrative costs and potential reduction in tax revenue.
When it takes effect
The bill has been archived and is not active.
Potential benefits
Potential tax relief for small business owners and improved economic competitiveness.
Risks and tradeoffs
Fiscal impact on state tax revenue and the administrative burden of implementing a new tax structure.
What is still unknown
Specific tax rates, eligibility criteria, and long-term fiscal impact projections are not available.
02
Impact analysis
✦ AI analysisModeled effects across six domains, estimated from bill text and comparable legislation.
Economy
Positive outlook
70%
Benefits
- Reduces federal tax burden for business owners
- Encourages local business investment
- Improves liquidity for pass-through entities
Risks
- Potential reduction in total state tax revenue
- Administrative costs to implement tax changes
- Complexity for taxpayers during transition
Society
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
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
Specific financial impact estimates are unavailable.
Analysis scope
Source information limited to a brief summary.
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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