An Act to Address the Effect of Changes to Federal Income Tax Laws on Maine Income Tax Laws
Sponsored By: Kristen Cloutier (Democratic)
Signed by Governor
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 2 benefits, 0 costs, 0 mixed.
Protections for filers during federal tax changes
If you file while temporary guidance is in place, the instructions say processing depends on later state law. You can choose to wait by filing for an extension. If you file now, you must follow the issued forms and instructions. If the new law later differs, you do not owe interest or penalties on any underpayment before the law’s enactment date. Incorrect refunds from those instructions do not accrue interest or penalties before enactment. You must file an amended return to fix any difference.
Temporary state tax rules after federal changes
When federal tax laws change and lawmakers have not acted, the Commissioner reports the changes and budget effects to the Governor and legislative leaders. The Governor can direct temporary adjustments to how Maine income taxes are handled for that tax year. Maine Revenue Services must follow those directions for returns, payments, and refunds. The Governor must notify top lawmakers right away. The tax committee can hold a public hearing with at least two full weeks’ notice and may report a bill.
Sponsors & Cosponsors
Sponsor
Kristen Cloutier
Democratic • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
Signed by Governor, ACTPUB Chapter 336
6/17/2025PASSED TO BE ENACTED, in concurrence.
6/9/2025SenatePASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.
6/9/2025HouseReport READ and ACCEPTED, in concurrence.READ ONCE.Committee Amendment "A" (H-483) READ and ADOPTED, in concurrence.Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (H-483), in concurrence.Ordered sent down forthwith.
6/5/2025SenateCONSENT CALENDAR - FIRST DAYUnder suspension of the rules CONSENT CALENDAR - SECOND DAY.The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (H-483).Sent for concurrence. ORDERED SENT FORTHWITH.
6/4/2025HouseCarried over, in the same posture, to the next special or regular session of the 132nd Legislature, pursuant to Joint Order SP 519.
3/21/2025HouseReceived by the Clerk of the House on January 16, 2025.The Bill was REFERRED to the Committee on TAXATION pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
1/16/2025House
Bill Text
Amendment C-A (H-483), adopted by House & Senate
Enacted
Introduced
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