Maine legislation · 132nd Legislature
Maine LD2010: An Act Updating References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes
Status: Failed, April 29, 2026
What the bill says
An Act Updating References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes (EMERGENCY) Submitted by the Department of Administrative and Financial Services pursuant to Joint Rule 203. Received by the Clerk of the House on December 3, 2025. Referred to the Committee on Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401. ROBERT B. HUNT Clerk Presented by Representative SAYRE of Kennebunk. Printed on recycled paper Emergency preamble.
From the engrossed text:
An Act Updating References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes (EMERGENCY) Submitted by the Department of Administrative and Financial Services pursuant to Joint Rule 203. Received by the Clerk of the House on December 3, 2025. Referred to the Committee on Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401. ROBERT B. HUNT Clerk Presented by Representative SAYRE of Kennebunk. Printed on recycled paper 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 90day period expires to avoid delay in the processing of income tax returns for 2025; 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 2025, c. …
Sponsors
- Daniel Sayre (D, 135) · primary sponsor