State Tax Day - Current, S.8, Maine—Corporate, Personal Income Taxes: Subtraction Allowed for Gain on Transfer for Mobile Home Property, (Apr 23, 2026)
Effective for tax years after 2025, Maine allows a subtraction from federal gross income equal to gain recognized on the sale of an ownership interest greater than 50% in real property for housing a mobile home park if the property was transferred to a cooperative affordable housing corporation, a municipal housing authority or an affiliate of a municipal housing authority.
L.D. 2149 (S.P. 867), Laws 2026, effective as noted