---
type: "Bill"
title: "An Act To Update References To The United States Internal Revenue Code Of 1986 Contained In The Maine Revised Statutes"
description: "An Act To Update References To The United States Internal Revenue Code Of 1986 Contained In The Maine Revised Statutes"
jurisdiction: "us/states/me"
legislature: "Maine Legislature"
session: "132"
identifier: "LD 48"
citation: "Maine LD 48 (132)"
classification: ["bill"]
subjects: ["2024", "FEDERAL CONFORMITY", "INCOME TAX"]
status: "enacted"
primary_sponsors: ["Kristen CLOUTIER"]
version_count: 3
action_count: 23
vote_count: 1
first_action: "2025-01-06"
last_action: "2025-07-01"
source: "openstates"
source_identifier: "ocd-bill/682f853f-03e1-4e74-8053-e082867f7636"
source_url: "https://legislature.maine.gov/LawMakerWeb/dockets.asp?ID=280095599"
source_hash: "011e5ea428462422206973e03bec588cc7aa43c1c2c19b4c2d21e8754c4d92a8"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-me"]
---

# Maine LD 48 (132) — An Act To Update References To The United States Internal Revenue Code Of 1986 Contained In The Maine Revised Statutes

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Amendment C-A (H-36)** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=HP0012&item=2&snum=132)
2. **Chapter 432** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=HP0012&item=3&snum=132)
3. **LD 48 HP 12** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=HP0012&item=1&snum=132)

## Votes

- OTP-AM — **142–0** (pass) · lower

## Sponsors

- Kristen CLOUTIER — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-01-06** Received by the Clerk of the House on January 6, 2025. `receipt`
- **2025-01-06** The Bill was REFERRED to the Committee on TAXATION pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401. `referral-committee`
- **2025-03-21** Carried over, in the same posture, to the next special or regular session of the 132nd Legislature, pursuant to Joint Order SP 519.
- **2025-04-03** CONSENT CALENDAR - FIRST DAY
- **2025-04-03** The Bill was PASSED TO BE ENGROSSED as Amended by <Committee Amendment "A" (H-36)>. `reading-3`
- **2025-04-03** ROLL CALL NO. Committee Amendment "A" (H-36)
- **2025-04-03** (Yeas 142 - Nays 0 - Absent 8 - Excused 0 - Restricted - 1)
- **2025-04-03** Sent for concurrence. ORDERED SENT FORTHWITH.
- **2025-04-08** Report READ and ACCEPTED, in concurrence.
- **2025-04-08** READ ONCE. `reading-1`
- **2025-04-08** Committee Amendment "A" (H-36) READ and ADOPTED, in concurrence. `committee-passage-favorable, passage`
- **2025-04-08** Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (H-36), in concurrence. `reading-2, reading-3`
- **2025-04-08** Ordered sent down forthwith.
- **2025-04-10** This being an emergency measure, a two-thirds vote of all the members elected to the House was necessary.
- **2025-04-10** PASSED TO BE ENACTED. `passage`
- **2025-04-10** Sent for concurrence. ORDERED SENT FORTHWITH.
- **2025-04-15** On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT - Emergency -2/3 Elected Required
- **2025-06-25** On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table
- **2025-06-25** PASSED TO BE ENACTED - Emergency -2/3 Elected Required in concurrence. `passage`
- **2025-07-01** Signed by Governor `executive-signature`
- **2025-03-13T04:00:00+00:00** Work Session Held
- **2025-03-13T04:00:00+00:00** Voted - OTP-AM
- **2025-04-01T04:00:00+00:00** Reported Out - OTP-AM

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/682f853f-03e1-4e74-8053-e082867f7636`. Confidence: reported (aggregated from official Maine legislature records).