131st MAINE LEGISLATURE
LD 802 LR 2073(02)
An Act to Increase the Maine Exclusion Amount for Estate Tax Exemptions
Fiscal Note for Bill as Amended by Committee Amendment " "
Committee: Taxation
Fiscal Note Required: Yes
             
Fiscal Note
FY 2023-24 FY 2024-25 Projections  FY 2025-26 Projections  FY 2026-27
Net Cost (Savings)
General Fund $0 $2,787,356 $8,362,067 $0
Revenue
General Fund $0 ($2,787,356) ($8,362,067) $0
Fiscal Detail and Notes
This bill changes the estate tax exclusion for estates of decedents dying on or after January 1, 2025 from $5,600,000 to the federal estate tax exclusion amount, which is expected to be $14,200,000 in 2025. The increased exclusion will result in a decrease in General Fund revenue of $2,787,356 in fiscal year 2024-25. Any additional administrative costs to the Department of Administrative and Financial Services, Bureau of Revenue Services to implement the provisions of this bill are expected to be minor and can be absorbed within existing budgeted resources.