State Tax Day - Current, S.7, Maine—Corporate, Personal Income Taxes: Maine Decouples from IRC Sec. 168(k), (Apr 23, 2026)
For tax years beginnning in 2025, Maine decouples from IRC Sec. 168 (k) by requiring a corporate and personal income tax addition to federal gross income equal to the net increase in depreciation attributable to the depreciation deduction taken under that section.
L.D. 2188 (H.P. 1469), Laws 2026, effective as noted