Update References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes

Last updated: Jun 14, 2019

Details about this bill
Category: Taxation
Status: Passed
Sponsor: Senator Ben Chipman, Senate 27 - Cumberland County
Session: 129
Bill #: LD 1744

Position:

Monitoring.

Summary:

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, 2018, for tax years beginning on or after January 1, 2018 and for any prior tax years as specifically provided by the United States Internal Revenue Code of 1986, as amended. This bill primarily affects the State's income tax laws.