Maine Revised Statutes Title 36. Taxation § 199-B. Report

A. A summary of each tax expenditure in the laws administered by the bureau;

B. A description of the purpose and background of the tax expenditure and the groups likely to benefit from the tax expenditure;

C. An estimate of the cost of the tax expenditure for the current biennium;

D. Any issues regarding tax expenditures that need to be considered by the Legislature;

E. Any recommendation regarding the amendment, repeal or replacement of the tax expenditure; and

F. The total amount of reimbursement paid to each person claiming a reimbursement for taxes paid on certain business property under chapter 915.