Maine LD 1564: An Act To Update References to the United States Internal Revenue Code of 1986 Contained in the Maine Revised Statutes

LD 1564 (subjects: INCOME TAX , FEDERAL CONFORMITY )

Official bill page at mainelegislature.org: http://www.mainelegislature.org/legis/bills/display_ps.asp?ld=1564&PID=1456&snum=127


Sponsors | Actions | Bill Text | Patterns of Support | In The News


Sponsors

Principal Sponsor: Sen. Earle McCormick of Kennebec: (R – District 14) — e-mail | Facebook

3 Cosponsors:

Actions

Chamber

Action
1/19/2016 Senate Committee on TAXATION
suggested and ordered printed
On motion by Senator McCormick of Kennebec REFERRED to the Committee on TAXATION
Ordered sent down forthwith for concurrence.
1/19/2016 House Bill REFERRED to the Committee on TAXATION.
In concurrence. ORDERED SENT FORTHWITH.
2/4/2016 Senate Reports READ
On motion by Senator McCORMICK of Kennebec The Majority Ought to Pass As Amended by Committee Amendment “A” (S-351) Report ACCEPTED
READ ONCE
Committee Amendment “A” (S-351) READ and ADOPTED

Under suspension of the Rules, READ A SECOND TIME And PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment “A” (S-351)
Ordered sent down forthwith for concurrence
2/9/2016 House Reports READ.
On motion of Representative GOODE of Bangor, the Minority Ought to Pass as Amended Report was ACCEPTED.
ROLL CALL NO. 472
(Yeas 77 – Nays 69 – Absent 5 – Excused 0)
The Bill was READ ONCE.
Committee Amendment “B” (S-352) was READ.
On motion of Representative TIPPING-SPITZ of Orono, House Amendment “B” (H-516) to Committee Amendment “B” (S-352) was READ and ADOPTED.
ROLL CALL NO. 473
(Yeas 79 – Nays 67 – Absent 5 – Excused 0)
On motion of Representative MELARAGNO of Auburn, House Amendment “A” (H-515) to Committee Amendment “B” (S-352) was READ and FAILED ADOPTION.
ROLL CALL NO. 474
(Yeas 19 – Nays 126 – Absent 6 – Excused 0)
Subsequently, Committee Amendment “B” (S-352) as Amended by House Amendment “B” (H-516) thereto ADOPTED.
Under suspension of the rules, the Bill was given its SECOND READING without REFERENCE to the Committee on Bills in the Second Reading.
The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment “B” (S-352) as Amended by House Amendment “B” (H-516) thereto.
In NON-CONCURRENCE and sent for concurrence.
ORDERED SENT FORTHWITH.
2/11/2016 Senate On motion by Senator MASON of Androscoggin Tabled until Later in Today’s Session, pending CONSIDERATION
Unfinished Business
2/16/2016 Senate Unfinished Business
2/18/2016 Senate Unfinished Business
2/23/2016 Senate Unfinished Business
2/25/2016 Senate Unfinished Business
3/1/2016 Senate Unfinished Business
3/3/2016 Senate Unfinished Business
3/8/2016 Senate Unfinished Business
3/9/2016 Senate Unfinished Business
3/10/2016 Senate Unfinished Business
3/15/2016 Senate Taken from the table by the President ProTem
On motion by Senator CUSHING of Penobscot Bill and accompanying papers INDEFINITELY POSTPONED In NON-CONCURRENCE
Ordered sent down forthwith for concurrence
3/16/2016 House The House RECEDED and CONCURRED to INDEFINITELY POSTPONING the Bill and accompanying papers.
ORDERED SENT FORTHWITH.
Placed in the Legislative Files. (DEAD)

Bill Text

.

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

Emergency preamble. Whereas, acts and resolves of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and

Whereas, state tax law needs to be updated to conform to federal law before the 90-day period expires to avoid delay in the processing of income tax returns for 2015; and

Whereas, legislative action is immediately necessary to ensure continued and efficient administration of the state income tax and certain other state taxes; and

Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA 111, sub- 1-A, as amended by PL 2015, c. 1, 1 and affected by 15, is further amended to read:

1-A. Code. “Code” means the United States Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2014 2015.

Sec. 2. Application. This Act applies to tax years beginning on or after January 1, 2015 and to any prior tax years as specifically provided by the United States Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2015.

Emergency clause. In view of the emergency cited in the preamble, this legislation takes effect when approved.

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, 2015, for tax years beginning on or after January 1, 2015 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.

Patterns of Support

Pattern of Cosponsorship by Region:

Pattern of Cosponsorship by Gender:

Pattern of Cosponsorship by Party:

Pattern of Cosponsorship by Campaign Finance Classification:

Note: Maine Clean Elections Act (MCEA) Qualified candidates only accept a small dollar value of initial contributions early in their campaigns, pledge not to accept further campaign contributions from private sources, and receive public funding for their campaigns. MCEA Non-Qualified candidates choose not to obtain public funding and instead are free to accept campaign contributions from individuals, party committees, political action committees and business sources.


In The News…

Recent news stories featuring LD 1564:


This information about LD 1564 was last updated on 2016-05-13.
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