An Act To Conform the Maine Tax Laws for 2008 to the United States Internal Revenue Code
Maine Legislature, Session 124, LD 0086
Committee: Taxation
Sponsors: PERRY, WATSON
Amends: 36 MRSA §1

MAINE STATE LEGISLATURE 
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124th MAINE LEGISLATU 
FIRST REGULAR SESSIOr-~-2009 
Legislative Document 
No. 86 
S.P.35 
January 13,2009 
An Act To Conform the Maine Tax Laws for 2008 to the United 
States Internal Revenue Code 
(EMERGENCY) 
Submitted by the Department of Administrative and Financial Services pursuant to Joint 
Rule 204. 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Senator PERRY of Penobscot. 
Cosponsored by Representative WATSON of Bath. 
Printed on recycled paper 
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JOY J. O'BRIEN 
Secretary of the Senate 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, the 90-day period would delay the processing of the year 2008 income tax 
return; and 
Whereas, legislative action is immediately necessary to ensure continued and 
efficient administration of the Maine 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 §1l1, sub-§l-A, as amended by PL 2007, c. 539, Pt. CCC, §1 
and affected by § 19, 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 Februarv 13 December 31,2008. 
Sec. 2. 36 MRSA §S124-A, first'lf, as amended by PL 2005, c. 12, Pt. P, §5, is 
further amended to read: 
The standard deduction of a resident individual is equal to the standard deduction as 
determined in accordance with the Code, Section 63, exclusive of the Code, Section 
63(c)(l)(C), except that for tax years beginning after 2002, the Code, Section 63(c)(2) 
must be applied as if the basic standard deduction is $5,000 in the case of a joint return 
and a surviving spouse and $2,500 in the case of a married individual filing aseparate 
return. 
Sec. 3. Application. This Act applies to tax years beginlling on or after January 1, 
2008 and to any prior years as specifically provided by the United States Internal 
Revenue Code. 
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 contained in 
the Maine Revised Statutes, Title 36 to the United States Internal Revenue Code as 
amended through December 31,2008, for tax years beginning on or after January 1, 2008 
and for any prior years as specifically provided by the United States Internal Revenue 
Code. The bill primarily affects Maine's income tax and estate tax laws. 
This bill enacts nonconformity with the new additional federal standard deduction for 
property taxes paid by individual taxpayers who elect not to itemize deductions. Under 
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current law, the additional federal standard deduction is available only with respect to tax 
years beginning in 2008 and is limited to $500, or $1,000 for taxpayers filing a married 
joint return.