APPROVED CHAPTER
APRIL 12, 2024 619
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FOUR
_____
S.P. 850 - L.D. 2022
An Act Updating References to the United States Internal Revenue Code of
1986 Contained in the Maine Revised Statutes
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 90-
day period expires to avoid delay in the processing of income tax returns for 2023; 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 2023, c. 412, Pt. ZZZ, §1, is
further amended to read:
1-A. Code. "Code" means the United States Internal Revenue Code of 1986 and
amendments to that Code as of December 31, 2022 2023.
Sec. 2. Application. This Act applies to tax years beginning on or after January 1,
2023 and to any prior tax year as specifically provided by the United States Internal
Revenue Code of 1986 and amendments to that Code as of December 31, 2023.
Emergency clause. In view of the emergency cited in the preamble, this legislation
takes effect when approved.
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Statutes affected:
Bill Text LD 2022, SP 850: 36.111
Bill Text ACTPUB , Chapter 619: 36.111