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LD2010 • 2025

An Act Updating References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes

An Act Updating References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Representative Daniel Sayre
Last action
2026-04-29
Official status
None
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act Updating References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes

An Act Updating References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes Sponsor: Representative Daniel Sayre Reference committee: Taxation

What This Bill Does

  • An Act Updating References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes Sponsor: Representative Daniel Sayre Reference committee: Taxation

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-04-29 House

    The Bill was in the possession of the Committee on Taxation when the Legislature adjourned Sine Die and was placed in the Legislative Files. ( DEAD )

  2. 2025-12-03 Committee

    Referred to Committee on Taxation.

  3. Senate

    None

Official Summary Text

An Act Updating References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes
Sponsor:
Representative Daniel Sayre
Reference committee:
Taxation

Current Bill Text

Read the full stored bill text 
Printed on recycled paper
132nd MAINE LEGISLATURE
SECOND REGULAR SESSION-2026
Legislative Document No. 2010
H.P. 1340 House of Representatives, December 5, 2025
An Act Updating References to the United States Internal Revenue
Code of 1986 Contained in the Maine Revised Statutes
(EMERGENCY)
Submitted by the Department of Administrative and Financial Services pursuant to Joint
Rule 203.
Received by the Clerk of the House on December 3, 2025. Referred to the Committee on
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative SAYRE of Kennebunk.

Page 1 - 132LR2672(01)
1Emergency preamble. Whereas, acts and resolves of the Legislature do not
2 become effective until 90 days after adjournment unless enacted as emergencies; and
3Whereas, state tax law needs to be updated to conform to federal law before the 90-
4 day period expires to avoid delay in the processing of income tax returns for 2025; and
5Whereas, legislative action is immediately necessary to ensure continued and
6 efficient administration of the state income tax and certain other state taxes; and
7Whereas, in the judgment of the Legislature, these facts create an emergency within
8 the meaning of the Constitution of Maine and require the following legislation as
9 immediately necessary for the preservation of the public peace, health and safety; now,
10 therefore,
11Be it enacted by the People of the State of Maine as follows:
12Sec. 1. 36 MRSA §111, sub-§1-A, as amended by PL 2025, c. 432, §1 and affected
13 by §2, is further amended to read:
141-A. Code. "Code" means the United States Internal Revenue Code of 1986 and
15 amendments to that Code as of December 31, 2024 2025.
16Sec. 2. Application. This Act applies to tax years beginning on or after January 1,
17 2025 and to any prior tax year as specifically provided by the United States Internal
18 Revenue Code of 1986 and amendments to that Code as of December 31, 2025.
19Emergency clause. In view of the emergency cited in the preamble, this legislation
20 takes effect when approved.
21SUMMARY
22 This bill updates references to the United States Internal Revenue Code of 1986
23 contained in the Maine Revised Statutes, Title 36 to refer to the United States Internal
24 Revenue Code of 1986 as amended through December 31, 2025, for tax years beginning
25 on or after January 1, 2025 and for any prior tax year as specifically provided by the United
26 States Internal Revenue Code of 1986, as amended.
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