This bill excludes from federal adjusted gross income for purposes of calculating Maine adjusted gross income, to the extent included in federal adjusted gross income:
1. An amount constituting an emergency personal expense distribution from an eligible retirement plan allowed under the federal Consolidated Appropriations Act, 2023, Public Law 117-328, Division T, Section 115; and
2. Any capital gains, dividends or interest earned in pension-linked emergency savings accounts described under the federal Consolidated Appropriations Act, 2023, Public Law
117-328, Division T, Section 127.