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LD48 • 2025

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

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

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Representative Kristen Cloutier
Last action
2025-07-01
Official status
Signed by the Governor (Emergency Measure)
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 to Update References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes

An Act to Update References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes Sponsor: Representative Kristen Cloutier Reference committee: Taxation Governor action: Signed by the Governor (Emergency Measure)

What This Bill Does

  • An Act to Update References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes Sponsor: Representative Kristen Cloutier Reference committee: Taxation Governor action: Signed by the Governor (Emergency Measure)

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.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Adopted by House & Senate

Plain English: Page 1 - 132LR0156(02) COMMITTEE AMENDMENT 1 L.D.

  • Page 1 - 132LR0156(02) COMMITTEE AMENDMENT 1 L.D.
  • 48 2 Date: (Filing No.
  • H- ) 3TAXATION 4 Reproduced and distributed under the direction of the Clerk of the House.
  • 5STATE OF MAINE 6HOUSE OF REPRESENTATIVES 7132ND LEGISLATURE 8FIRST SPECIAL SESSION 9 COMMITTEE AMENDMENT “ ” to H.P.

Bill History

  1. 2025-07-01 Governor

    Signed by the Governor (Emergency Measure)

  2. 2025-06-25 Senate

    On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table PASSED TO BE ENACTED - Emergency -2/3 Elected Required in concurrence.

  3. 2025-04-10 House

    This being an emergency measure, a two-thirds vote of all the members elected to the House was necessary. PASSED TO BE ENACTED . Sent for concurrence. ORDERED SENT FORTHWITH.

  4. 2025-04-01 Committee

    Reported Out; OTP-AM

  5. 2025-03-13 Committee

    Work Session Held

  6. 2025-03-13 Committee

    Voted; OTP-AM

  7. 2025-01-06 Committee

    Referred to Committee on Taxation.

Official Summary Text

An Act to Update References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes
Sponsor:
Representative Kristen Cloutier
Reference committee:
Taxation
Governor action:
Signed by the Governor (Emergency Measure)

Current Bill Text

Read the full stored bill text 
Page 1 - 132LR0156(03)
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FIVE
_____
H.P. 12 - L.D. 48
An Act to Update References to the United States Internal Revenue Code of
1986 Contained in the Maine Revised Statutes
Emergency preamble. Whereas, acts and resolves of the Legislature do not
become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, state tax law needs to be updated to conform to federal law before the 90-
day period expires to avoid delay in the processing of income tax returns for 2024; and
Whereas, legislative action is immediately necessary to ensure continued and
efficient administration of the state income tax and certain other state taxes; and
Whereas, in the judgment of the Legislature, these facts create an emergency within
the meaning of the Constitution of Maine and require the following legislation as
immediately necessary for the preservation of the public peace, health and safety; now,
therefore,
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §111, sub-§1-A, as amended by PL 2023, c. 619, §1 and affected
by §2, is further amended to read:
1-A. Code. "Code" means the United States Internal Revenue Code of 1986 and
amendments to that Code as of December 31, 2023 2024.
Sec. 2. Application. This Act applies to tax years beginning on or after January 1,
2024 and to any prior tax year as specifically provided by the United States Internal
Revenue Code of 1986 and amendments to that Code as of December 31, 2024.
Emergency clause. In view of the emergency cited in the preamble, this legislation
takes effect when approved.
APPROVED
JULY 1, 2025
BY GOVERNOR
CHAPTER
432
PUBLIC LAW