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LD 2010

An Act Updating References To The United States Internal Revenue Code Of 1986 Contained In The Maine Revised Statutes

132nd Legislature (2025-2026) Introduced by Dan Sayre

Maine bill updates state law to reference current federal Internal Revenue Code provisions, modernizing tax statutory language for consistency with federal rules.

The Bill was in the possession of the Committee on Taxation when the Legislature adjourned Sine Die and was placed in the Legislative Files. (DEAD)
#2025 #federalconformity #incometax
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Bill Summary · LD 2010

Legislative bill overview

LD 2010 updates Maine state law references to align with the current United States Internal Revenue Code of 1986. The bill ensures that Maine's statutory language reflects the federal tax code as it exists today, rather than outdated or superseded versions. This is a technical/housekeeping measure to maintain consistency between state and federal tax law.

Why is this important

When Maine law references the federal Internal Revenue Code, businesses, taxpayers, and tax administrators need current references to apply rules correctly. Outdated references can create confusion, legal ambiguity, and inconsistent tax treatment. Keeping these references current ensures Maine's tax system functions smoothly with federal tax obligations without requiring case-by-case interpretation.

Potential points of contention

  • Scope of changes unclear – Without seeing the specific sections amended, it's difficult to assess whether updates affect tax liability, deductions, credits, or compliance procedures
  • Potential revenue impact – Depending on which IRC provisions are updated, changes could increase or decrease state tax collections
  • Retroactive application questions – Whether updated references apply to prior tax years or only prospectively could create disputes

Compiled from official sources — confirm details with the bill’s official record.

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