LD1515 • 2025

An Act to Exempt Wheelchair Adapted Motor Vehicles from the Sales and Use Tax

Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Representative Amy Arata
Last action: 2026-04-29
Official status: Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES . (DEAD)
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act to Exempt Wheelchair Adapted Motor Vehicles from the Sales and Use Tax

An Act to Exempt Wheelchair Adapted Motor Vehicles from the Sales and Use Tax Sponsor: Representative Amy Arata Reference committee: Taxation Latest committee action: Reported Out; OTP-AM

What This Bill Does

An Act to Exempt Wheelchair Adapted Motor Vehicles from the Sales and Use Tax Sponsor: Representative Amy Arata Reference committee: Taxation Latest committee action: Reported Out; OTP-AM

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

C-A (H-526)

Adopted by House & Senate

Plain English: Page 1 - 132LR1025(02) COMMITTEE AMENDMENT 1 L.D.

Page 1 - 132LR1025(02) COMMITTEE AMENDMENT 1 L.D.
1515 2 Date: (Filing No.
H- ) 3TAXATION 4 Reproduced and distributed under the direction of the Clerk of the House.
5STATE OF MAINE 6HOUSE OF REPRESENTATIVES 7132ND LEGISLATURE 8FIRST SPECIAL SESSION 9 COMMITTEE AMENDMENT “ ” to H.P.

Bill History

2026-04-29 Senate
Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES . (DEAD)
2025-06-10 House
PASSED TO BE ENACTED . Sent for concurrence. ORDERED SENT FORTHWITH.
2025-06-05 Committee
Reported Out; OTP-AM
2025-05-07 Committee
Work Session Held
2025-05-07 Committee
Voted; OTP-AM
2025-04-08 Committee
Referred to Committee on Taxation.

Official Summary Text

An Act to Exempt Wheelchair Adapted Motor Vehicles from the Sales and Use Tax
Sponsor:
Representative Amy Arata
Reference committee:
Taxation
Latest committee action:
Reported Out; OTP-AM

Current Bill Text

Read the full stored bill text

Printed on recycled paper
132nd MAINE LEGISLATURE
FIRST SPECIAL SESSION-2025
Legislative Document No. 1515
H.P. 999 House of Representatives, April 8, 2025
An Act to Exempt Wheelchair Adapted Vehicles from the Sales and
Use Tax
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative ARATA of New Gloucester.
Cosponsored by Senator BICKFORD of Androscoggin and
Representatives: BISHOP of Bucksport, BRENNAN of Portland, COOPER of Windham,
OLSEN of Raymond, SAYRE of Kennebunk, WOOD of Norway, ZAGER of Portland,
Senator: RENY of Lincoln.

Page 1 - 132LR1025(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA §1760, sub-§96 is enacted to read:
396. Wheelchair adapted vehicles. Beginning January 1, 2026, sales of automobiles
4 adapted to accommodate a wheelchair actively occupied by an individual while the vehicle
5 is operated from the wheelchair or by another occupant of the vehicle or automobiles for
6 which the owner attests such modifications are necessary and will be completed within 6
7 months of the vehicle's purchase.
8 As used in this subsection, "adapted to accommodate a wheelchair" means equipped with
9 altered controls or a mechanical lifting device designed to accommodate a wheelchair.
10SUMMARY
11 This bill exempts from the sales and use tax sales of automobiles adapted for the use
12 of occupants in wheelchairs or intended to be so adapted within 6 months of purchase.
11
12