This bill updates references to the United States Internal Revenue Code of 1986 contained in the Maine Revised Statutes, Title 36 to refer to the United States Internal Revenue Code of 1986 as amended through December 31, 2025, for tax years beginning on or after January 1, 2025 and for any prior tax year as specifically provided by the United States Internal Revenue Code of 1986, as amended.

Statutes affected:
Bill Text LD 2010, HP 1340: 36.111