Portland, Maine -- The Maine Heritage Policy Center has announced that they will file a constitutional challenge of the recent tax reform law, LD 1495, which creates a "Welcome Back Tax" that impacts 55,000 families.
A key objective of the LD 1495 tax reforms was to "export" more Maine taxes to non-residents and visiting tourists. The law expands sales taxes, reduces state income tax rates, and replaces income tax deductions and exemptions with a new "household tax credit" - which applies to full-time residents only. This not only violates three protections in the U.S. Constitution, it also creates a new tax liability for new res....