Maine Provides Wabanaki Nations Individual Income Tax Subtraction Modification

The Maine Governor signed a law concerning the Wabanaki Nations. The law includes: 1) providing enrolled members of one of the Wabanaki Nations an individual income tax subtraction modification from federal adjusted gross income for the value of any otherwise taxable compensation received for personal services performed as an employee of one of the Wabanaki Nations, regardless of whether the individual resides on Indian territory or trust land; and 2) providing that the sale of new manufactured housing to an enrolled member of one of the Wabanaki Nations is exempt from Maine sales tax if the new manufactured housing is ...