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129th MAINE LEGISLATURE |
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LD 1819 |
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LR 2376(02) |
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An Act To
Harmonize State Income Tax Law and the Centralized Partnership Audit Rules of
the Federal Internal Revenue Code of 1986 |
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Fiscal Note for
Bill as Amended by Committee Amendment " " |
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Committee: Taxation |
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Fiscal Note Required: Yes |
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| Fiscal Note |
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Avoids revenue decrease from federal changes - General
Fund
Avoids revenue decrease from federal changes - Local Government Fund |
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| Fiscal Detail
and Notes |
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Changes to
federal regulations related to audits of large or complex partnerships have
put at risk the collection of certain revenues under current Maine law. This
bill is in response to the federal changes and will ensure that revenue
collections from audited partnerships will not be reduced. |
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