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LD1735 • 2025

An Act to Provide an Income Tax Deduction for Certain Contributions to a Qualified Achieving a Better Life Experience Program Account

An Act to Provide an Income Tax Deduction for Certain Contributions to a Qualified Achieving a Better Life Experience Program Account

Taxes
Active

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

Sponsor
Senator Stacey Guerin
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 Provide an Income Tax Deduction for Certain Contributions to a Qualified Achieving a Better Life Experience Program Account

An Act to Provide an Income Tax Deduction for Certain Contributions to a Qualified Achieving a Better Life Experience Program Account Sponsor: Senator Stacey Guerin Reference committee: Taxation Latest committee action: Reported Out; OTP-AM

What This Bill Does

  • An Act to Provide an Income Tax Deduction for Certain Contributions to a Qualified Achieving a Better Life Experience Program Account Sponsor: Senator Stacey Guerin 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.

Adopted by House & Senate

Plain English: Page 1 - 132LR0970(02) COMMITTEE AMENDMENT 1 L.D.

  • Page 1 - 132LR0970(02) COMMITTEE AMENDMENT 1 L.D.
  • 1735 2 Date: (Filing No.
  • S- ) 3TAXATION 4 Reproduced and distributed under the direction of the Secretary of the Senate.
  • 5STATE OF MAINE 6SENATE 7132ND LEGISLATURE 8FIRST SPECIAL SESSION 9 COMMITTEE AMENDMENT “ ” to S.P.

Bill History

  1. 2026-04-29 Senate

    Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES . (DEAD)

  2. 2025-06-09 House

    PASSED TO BE ENACTED . Sent for concurrence. ORDERED SENT FORTHWITH.

  3. 2025-06-04 Committee

    Reported Out; OTP-AM

  4. 2025-05-20 Committee

    Work Session Held

  5. 2025-05-20 Committee

    Voted; OTP-AM

  6. 2025-04-22 Committee

    Referred to Committee on Taxation.

Official Summary Text

An Act to Provide an Income Tax Deduction for Certain Contributions to a Qualified Achieving a Better Life Experience Program Account
Sponsor:
Senator Stacey Guerin
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. 1735
S.P. 681 In Senate, April 22, 2025
An Act to Provide an Income Tax Deduction for Certain
Contributions to a Qualified Achieving a Better Life Experience
Program Account
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator GUERIN of Penobscot.
Cosponsored by Senator: BICKFORD of Androscoggin.

Page 1 - 132LR0970(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA §5122, sub-§2, ¶AAA is enacted to read:
3 AAA. For tax years beginning on or after January 1, 2025, the portion of contributions
4 to an account established under a qualified ABLE program that complies with the
5 requirements of the federal Achieving a Better Life Experience Act of 2014, Public
6 Law 113‑295, up to $1,000 per eligible individual. This deduction may not be claimed
7 when federal adjusted gross income exceeds $100,000 for a single individual and
8 married persons filing separate returns or $200,000 for individuals filing married joint
9 returns and heads of households.
10SUMMARY
11 This bill aligns the tax deductibility of contributions to a qualified ABLE program
12 account with those made to a qualified tuition program established under Section 529 of
13 the United States Internal Revenue Code by allowing up to $1,000 in contributions to be
14 deductible from individual income tax.
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