MaineProposal would align Maine tax references with the 2025 federal code
Maine tax law would use the federal tax code as amended through 2025 for tax years starting in 2025 and certain earlier years.
What it does
The proposal would have Maine tax law refer to the federal tax code as amended through December 31, 2025. It covers tax years starting on or after January 1, 2025, and earlier years only where the federal code specifically provides.
Argument forUsing federal tax changes through 2025 could help state administrators process Maine income tax returns without delay.
Argument againstTaxpayers might need to account for federal tax code amendments when filing Maine returns for covered tax years.
More detail
The proposal would define the federal tax code referenced in Maine tax law as including amendments through December 31, 2025. This definition applies to references in Title 36 of the Maine Revised Statutes. The proposal would apply to tax years beginning on or after January 1, 2025, and to earlier tax years only where the federal code specifically provides.
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Where it stands
- Introduced
- Passed 1st Chamber
- Passed 2nd Chamber
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 29The Bill was in the possession of the Committee on Taxation when the Legislature adjourned Sine Die and was placed in the Legislative Files. (DEAD)Latest
- 2025
- Dec 3The Bill was REFERRED to the Committee on TAXATION pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.Minor
- Dec 3Received by the Clerk of the House on December 3, 2025.Introduced
Taxes & Budget