MaineLD 48132nd Maine Legislature (2025-2026)House

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

Sponsored By: Kristen Cloutier (Democratic)

Signed by Governor

INCOME TAXINCOME TAX - FEDERAL CONFORMITY

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Bill Overview

Analyzed Economic Effects

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

Maine taxes now match 2024 federal code

Maine law now uses the federal tax code as it stood on December 31, 2024. This applies to Maine tax years that begin on or after January 1, 2024. For earlier years, Maine uses those federal rules only when the federal code says they apply. The law itself does not create new taxes or credits, but it can change deductions, credits, and taxable income, so your Maine tax may go up or down. The law takes effect immediately when approved.

Sponsors & Cosponsors

Sponsor

  • Kristen Cloutier

    Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 142 • No: 0

House vote • 4/3/2025

OTP-AM

Yes: 142 • No: 0

Actions Timeline

  1. Signed by Governor, ACTPUB Chapter 432

    7/1/2025
  2. On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table PASSED TO BE ENACTED - Emergency -2/3 Elected Required in concurrence.

    6/25/2025Senate
  3. On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT - Emergency -2/3 Elected Required

    4/15/2025Senate
  4. 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.

    4/10/2025House
  5. Report READ and ACCEPTED, in concurrence.READ ONCE.Committee Amendment "A" (H-36) 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-36), in concurrence.Ordered sent down forthwith.

    4/8/2025Senate
  6. CONSENT CALENDAR - FIRST DAY The Bill was PASSED TO BE ENGROSSED as Amended by <Committee Amendment "A" (H-36)>.ROLL CALL NO. Committee Amendment "A" (H-36)(Yeas 142 - Nays 0 - Absent 8 - Excused 0 - Restricted - 1)Sent for concurrence. ORDERED SENT FORTHWITH.

    4/3/2025House
  7. 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
  8. Received by the Clerk of the House on January 6, 2025.The Bill was REFERRED to the Committee on TAXATION pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.

    1/6/2025House

Bill Text

  • Amendment C-A (H-36), adopted by House & Senate

  • Enacted

  • Introduced

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