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LD1899 • 2025
An Act to Eliminate Taxation on Health Care Spending
An Act to Eliminate Taxation on Health Care Spending
Active
The official status still shows this bill as active or still awaiting another formal step.
- Sponsor
- Representative Laurel Libby
- Last action
- 2025-06-09
- Official status
- Reports Read On motion by Senator GROHOSKI of Hancock the Majority Ought Not to Pass Report ACCEPTED in concurrence. PREVAILED Roll Call Ordered Roll Call Number 419 Yeas 19 - Nays 15 - Excused 1 - Absent 0 Placed in 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 Eliminate Taxation on Health Care Spending
An Act to Eliminate Taxation on Health Care Spending
Sponsor:
Representative Laurel Libby
Reference committee:
Taxation
Latest committee action:
Reported Out; ONTP/OTP-AM
What This Bill Does
- An Act to Eliminate Taxation on Health Care Spending
Sponsor:
Representative Laurel Libby
Reference committee:
Taxation
Latest committee action:
Reported Out; ONTP/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.
Plain English: Page 1 - 132LR2058(02)
COMMITTEE AMENDMENT
1 L.D.
- Page 1 - 132LR2058(02)
COMMITTEE AMENDMENT
1 L.D.
- 1899
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
-
2025-06-09
House
Reports READ . On motion of Representative CLOUTIER of Lewiston, the Majority Ought Not to Pass Report was ACCEPTED . ROLL CALL NO. 379 (Yeas 77 - Nays 68 - Absent 4 - Excused 2) Sent for concurrence. ORDERED SENT FORTHWITH.
-
2025-06-09
Senate
Reports Read On motion by Senator GROHOSKI of Hancock the Majority Ought Not to Pass Report ACCEPTED in concurrence. PREVAILED Roll Call Ordered Roll Call Number 419 Yeas 19 - Nays 15 - Excused 1 - Absent 0 Placed in Legislative Files (DEAD)
-
2025-06-06
Committee
Reported Out; ONTP/OTP-AM
-
2025-05-21
Committee
Work Session Held
-
2025-05-21
Committee
Voted; Divided Report
-
2025-05-01
Committee
Referred to Committee on Taxation.
Official Summary Text
An Act to Eliminate Taxation on Health Care Spending
Sponsor:
Representative Laurel Libby
Reference committee:
Taxation
Latest committee action:
Reported Out; ONTP/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. 1899
H.P. 1270 House of Representatives, May 5, 2025
An Act to Eliminate Taxation on Health Care Spending
Received by the Clerk of the House on May 1, 2025. Referred to the Committee on
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative LIBBY of Auburn.
Page 1 - 132LR2058(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, 2026, medical and dental expenses
4 paid by the taxpayer or the taxpayer's spouse or dependents during the taxable year to
5 the extent these medical and dental expenses were not compensated by insurance or
6 deducted when determining the taxpayer's federal adjusted gross income. A medical
7 or dental expense eligible for deduction under the Code, regardless of the threshold, is
8 eligible for the deduction allowed by this paragraph.
9SUMMARY
10 This bill provides a deduction for income tax purposes of medical and dental expenses
11 paid by a taxpayer or the taxpayer's spouse or dependent. The deduction is for medical and
12 dental expenses that are allowed under the United States Internal Revenue Code of 1986,
13 even if the expenses do not meet the threshold for deduction under the Code, that were not
14 compensated by insurance or were not deducted from the taxpayer's federal adjusted gross
15 income.
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