Operating largely under the radar, the Tax Expenditure Review Task Force has begun meeting. Its mission has been described as “tax reform,” because it’s supposed to find $40 million in loopholes among more than a billion dollars in tax exemptions.

That the goal is modest is a good thing, for Maine hasn’t had fortunate experiences with tax reform.

When the Democrats ran the show, it took four years to convince Gov. John Baldacci to go along, and an ambitious reform package, which cut income taxes by extending the sales tax to numerous services, won scant Republican support. A group of GOP senators then pushed a referendum in 2010 and voters repealed it.

It’s rather easy to get a popular vote against tax reform; those who pay more squawk loudly, while the overall benefits get lost in the noise.

When the Republicans briefly took over in 2011, they pushed through a $500 million income and estate tax cut, with some support from Democrats who should have known better. Tax cuts are always popular; these are also unaffordable. By further depressing already stagnant state revenues, the cuts have pushed state programs well below subsistence levels, and taken a big chunk out of property tax relief and municipal aid.

So, is $40 million achievable? Perhaps. The target was dictated by the state budget; lawmakers couldn’t decide what loopholes to close, so they created the task force. If it fails, another $40 million will be chopped from municipal revenue sharing — not something any legislator wants.

The problem is the same as ever. Everyone with a tax break wants to keep it; there are no volunteers. The task force’s temptation will be to nickel-and-dime their way to $40 million. Offend many people, but not very much.

I doubt it will work. We know from experience that certain exemptions are off limits. Republican campaigns against tax reform traded heavily on haircuts and auto repairs.

It might, in theory, be possible to nick some professional fees with less sensitivity – say, architectural services. But taxes must be consistent and fair. In addition to not bringing in much money, how can you tax architects without taxing other professionals, such as accountants, tax preparers, and lawyers? And, yes, lawyers are skilled at defending their tax breaks.

I suggest a different approach: Take two items that could raise significant money, and can be readily explained to the public. The only way Republicans will budge from their aversion to taxes is if voters tell them it’s a better plan than further raising property taxes.

First up: the snack tax. This was enacted as a permanent measure in the 1990s, but got swept out as lawmakers repealed later “temporary” tax hikes without a specific sunset. The popular cry was that it’s unfair to tax blueberry muffins and not English muffins. In fact, it’s easy to see which is a snack and which isn’t.

Twenty years later, Republicans are all for barring food stamp recipients from using their cards on soda and potato chips. That particular proposal wouldn’t work, because it needs an unavailable federal waiver, but why not charge sales tax on snacks and soft drinks?

As a health measure it’s a no-brainer, and almost everyone can see why a tax on junk food makes sense. Call it a sin tax for the 21st century.

The other half of the $40 million could come from the vexed statutes on business equipment, which used to be taxed as property but no longer. Briefly, former Gov. Angus King convinced lawmakers in 1995 to reimburse businesses for the property taxes they were paying towns, but only on new investment, and cited expansions by two computer chip makers to justify the move.

Originally a minor budget item, the Business Tax Equipment Reimbursement (BETR) soon ate up $60 million a year. Gov. Baldacci took office in 2003 and, rather than curtailing the program, which hasn’t been shown to create jobs consistently, tried to repeal the tax altogether. He failed, but did push through a complex measure exempting investment after 2007. The state now reimburses municipalities half their revenue loss, and it’s so fiendishly complex few local assessors understand it.

We can’t clean up this mess overnight, but we could cut back BETR reimbursements; some equipment is two decades old, has long since been amortized, and this may be the least unpopular way to trim business exemptions.

The task force should solicit alternatives, if any. But keeping it simple and focusing on exemptions with weak justifications will work. Not reform on a grand scale, but it would be a breakthrough all the same.

Douglas Rooks is a former daily and weekly newspaper editor who has covered the State House for 28 years. He can be reached at [email protected].