# Maine LD 48: An Act to Update References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes Maine LD 48, An Act to Update References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes, is a 132nd Maine Legislature (2025-2026) House bill sponsored by Kristen Cloutier (Democratic); status signed, last action 2025-07-01 (Signed by Governor, ACTPUB Chapter 432) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/ME-LD48-132 - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Maine LD 48 - State: Maine - Session: 132nd Maine Legislature (2025-2026) - Title: An Act to Update References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes - Status: signed - Chamber: House - Introduced: 2025-01-06 - Last action: 2025-07-01, Signed by Governor, ACTPUB Chapter 432 - Sponsor: Kristen Cloutier (Democratic) - Cosponsors: 0 - Subjects: INCOME TAX, INCOME TAX - FEDERAL CONFORMITY - Touches household money: no - Roll calls: 1 (142 yes, 0 no in all) - Economic provisions PRIA read: 1 ## Summary No summary available. ## Bill overview: provisions PRIA read - Maine taxes now match 2024 federal code: mixed, medium. 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… ## Sponsors and cosponsors - Sponsor: Kristen Cloutier (Democratic), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-04-03 | House | OTP-AM | pass | 142 | 0 | | ## Actions (8) - 2025-07-01: Signed by Governor, ACTPUB Chapter 432 - 2025-06-25: On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table PASSED TO BE ENACTED - Emergency -2/3 Elected Required in concurrence. (Senate) - 2025-04-15: On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT - Emergency -2/3 Elected Required (Senate) - 2025-04-10: 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. (House) - 2025-04-08: 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. (Senate) - 2025-04-03: CONSENT CALENDAR - FIRST DAY The Bill was PASSED TO BE ENGROSSED as Amended by .ROLL CALL NO. Committee Amendment "A" (H-36)(Yeas 142 - Nays 0 - Absent 8 - Excused 0 - Restricted - 1)Sent for concurrence. ORDERED SENT FORTHWITH. (House) - 2025-03-21: Carried over, in the same posture, to the next special or regular session of the 132nd Legislature, pursuant to Joint Order SP 519. (House) - 2025-01-06: 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. (House) ## Bill text - Amendment C-A (H-36), adopted by House & Senate: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0012&item=2&snum=132) - Enacted: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0012&item=3&snum=132) - Introduced: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0012&item=1&snum=132) ## Related bills - LD 1522: An Act to Establish the Maine Eviction Prevention Program (failed) - LD 2067: An Act to Include Community Mental Health Workers Under the 1998 Special Plan for Retirement (failed) - LD 1665: An Act to Provide Property Tax Relief to Maine Families (failed) - LD 1872: An Act to Reinvest in the Pension Funds of the Maine Public Employees Retirement System (failed) - LD 1611: An Act to Decrease the Retirement Contributions Required for Teachers and State Employees (failed) - LD 1294: An Act to Expand the Dependent Exemption Tax Credit (failed) ## Sources - [Amendment C-A (H-36), adopted by House & Senate (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0012&item=2&snum=132) - [Enacted (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0012&item=3&snum=132) - [Introduced (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0012&item=1&snum=132) ## Related - [LD 1522: An Act to Establish the Maine Eviction Prevention Program](https://policyrisk.com/state-bill/ME-LD1522-132) - [LD 2067: An Act to Include Community Mental Health Workers Under the 1998 Special Plan f…](https://policyrisk.com/state-bill/ME-LD2067-132) - [LD 1665: An Act to Provide Property Tax Relief to Maine Families](https://policyrisk.com/state-bill/ME-LD1665-132) - [LD 1872: An Act to Reinvest in the Pension Funds of the Maine Public Employees Retiremen…](https://policyrisk.com/state-bill/ME-LD1872-132) - [LD 1611: An Act to Decrease the Retirement Contributions Required for Teachers and State…](https://policyrisk.com/state-bill/ME-LD1611-132) - [LD 1294: An Act to Expand the Dependent Exemption Tax Credit](https://policyrisk.com/state-bill/ME-LD1294-132) - [Maine bills](https://policyrisk.com/states/maine/bills) - [Maine state hub](https://policyrisk.com/states/maine) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/ME-LD48-132 (as of 2026-10-19).