MaineLD 221132nd Maine Legislature (2025-2026)HouseWALLET

An Act to Address the Effect of Changes to Federal Income Tax Laws on Maine Income Tax Laws

Sponsored By: Kristen Cloutier (Democratic)

Became Law

INCOME TAXINCOME TAX - FEDERAL CONFORMITY

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 1 costs, 1 mixed.

State approval needed for broad tax extensions

Beginning June 17, 2025, the tax assessor cannot grant a statewide filing or payment extension that would impact the State budget without approval. The Commissioner of Administrative and Financial Services must first send a written report to the Governor on the extension and its budget effect, and copy key legislative leaders and committee chairs. This makes wide deadline relief less likely unless state budget officials sign off.

Temporary Maine tax rules after federal changes

Beginning June 17, 2025, when federal tax laws change too late for Maine to act before return processing, the Commissioner must report the changes and budget impact to the Governor and legislative leaders. After that report, the Governor can direct temporary, equitable adjustments to how that tax year is filed and processed, pending later legislation. The Governor must notify leaders, and the tax committee can hold a public hearing with at least two weeks’ notice and may send a bill. Maine Revenue Services must follow the direction for returns, payments, and refunds. Filing instructions must say they depend on later law and that you can wait and file under an extension. If you follow those instructions and the law later differs, you owe no interest or penalty for any underpayment or incorrect refund issued before enactment, but you must file an amended return.

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

  1. ACTPUB Chapter 336

    5/1/2026
  2. PASSED TO BE ENACTED, in concurrence.

    6/9/2025Senate
  3. PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.

    6/9/2025House
  4. Report 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.

    6/5/2025Senate
  5. CONSENT 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.

    6/4/2025House
  6. Carried over, in the same posture, to the next special or regular session of the 132nd Legislature, pursuant to Joint Order SP 519.

    3/21/2025House
  7. Received 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

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