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An Act To Waive Penalties Imposed under Laws Governing Taxation for Persons Who Are Unemployed
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §187-B, sub-§7, ¶F, as enacted by PL 1991, c. 873, §5 and affected by §§8 and 9, is amended to read:
 
F. The taxpayer has supplied substantial authority justifying the failure to file or pay; or
Sec. 2. 36 MRSA §187-B, sub-§7, ¶G, as amended by PL 1997, c. 668, §16, is further amended to read:
 
G. The amount subject to a penalty imposed by subsections 1, 2 and 4-A; and subsection 5-A is de minimis when considered in relation to the amount otherwise properly paid, the reason for the failure to file or pay and the taxpayer's compliance history.; or
Sec. 3.  36 MRSA §187-B, sub-§7, ¶H  is enacted to read:
 
H.  The person is unemployed.
 
SUMMARY
This bill requires the State Tax Assessor to waive the penalties imposed for failing to file an income tax return or failing to pay, in whole or in part, income taxes due if the person is unemployed. The burden is on the person to prove unemployment status.