Updates references to the United States Internal Revenue Code of 1986 in Maine Revised Statutes to align with amendments through December 31, 2025.

This bill amends the Maine Revised Statutes to update references to the United States Internal Revenue Code of 1986 to reflect amendments as of December 31, 2025. The changes apply to tax years starting on or after January 1, 2025, and to any prior tax years as specified by the Internal Revenue Code. This update ensures that Maine's state tax laws remain consistent with federal tax laws, facilitating the efficient processing of income tax returns.

Updates references to the United States Internal Revenue Code of 1986 in Maine Revised Statutes to align with amendments through December 31, 2025.

This bill amends the Maine Revised Statutes to update references to the United States Internal Revenue Code of 1986 to reflect amendments as of December 31, 2025. The changes apply to tax years starting on or after January 1, 2025, and to any prior tax years as specified by the Internal Revenue Code. This update ensures that Maine's state tax laws remain consistent with federal tax laws, facilitating the efficient processing of income tax returns.