APPROVED CHAPTER
JULY 1, 2025 452
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FIVE
_____
S.P. 158 - L.D. 366
An Act to Ensure Consistency of Income Tax Deductions for Retired
Members of the Uniformed Services
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §5122, sub-§2, ¶M-2, as amended by PL 2023, c. 523, Pt. B,
§1, is further amended by amending subparagraph (2), division (c) to read:
(c) "Military retirement plan" means retirement plan benefits received as a
result of service in the active or reserve components of the United States Army,
Navy, Air Force, Marines, Coast Guard or Space Force. For tax years
beginning on or after January 1, 2026, "military retirement plan" means
retirement plan benefits received as a result of service in the active or reserve
components of the uniformed services of the United States as defined in 37
United States Code, Section 101(3).
Page 1 - 132LR0716(03)


Statutes affected:
Bill Text ACTPUB , Chapter 452: 36.5122