There is a big day every summer when many new laws go into effect, and it is 90 days after the Maine legislative session ends. Enhanced property tax relief: The State’s Property Tax Fairness Tax Credit is increasing from $1,000 to $1,500 for eligible Maine residents under the age of 65. This law also prevents installation of monitoring equipment in an employee’s residence, personal vehicle, personal property, or on their personal devices without the employee’s authorization. According to the Maine Department of Labor, labor organizations/unions that have substance use testing policies now must have state approval. Pass thru entity taxWith the passing of the supplemental budget, it also creates an optional pass through entity tax (PTE tax) for Maine LLCs, S-corporations and partnerships.