S.P. 683 - L.D. 1908
An Act to Conform the Maine Tax Laws for 1997 with the United States Internal Revenue Code
Emergency preamble. Whereas, Acts 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 1997 income tax returns; and
Whereas, legislative action is immediately necessary to ensure continued and efficient administration of the Maine Income Tax Law 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 preserva-
tion 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 1997, c. 127, §1, 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, 1996 1997.
Sec. 2. Application. This Act applies to tax years beginning on or after January 1, 1997.
Emergency clause. In view of the emergency cited in the preamble, this Act takes effect when approved.
Effective March 13, 1998.
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