36 M.R.S. § 199-B — Report

1.
Report.
The bureau shall submit a report regarding tax expenditures to the committee by February 15th of each odd-numbered year. The report must contain:
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 .