An Act Updating References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes

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Plain-English Summary

This bill updates Maine's tax laws to match the latest federal tax code. It changes the reference date for the U.S. Internal Revenue Code from December 31, 2018, to December 31, 2019. This change affects tax years starting on or after January 1, 2019, and will help ensure state income tax returns are processed efficiently.

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D · PrimeDaniel Sayre

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