Maine / State / 132nd Legislature

PL 2025, c. 452 Widened the military retirement income deduction to all seven uniformed services

Catalog reconciledEnactedScope changed

132nd LegislatureTakes effect

Expands benefits Extends the military retirement income deduction to retired members of the NOAA and Public Health Service commissioned corps.

Through tax year 2025 the full deduction covered service in the Army, Navy, Air Force, Marines, Coast Guard and Space Force. For tax years beginning on or after January 1, 2026 it covers the uniformed services as defined in 37 U.S.C. 101(3), which adds the commissioned corps of the National Oceanic and Atmospheric Administration and the commissioned corps of the Public Health Service. A retired NOAA Corps or Public Health Service officer who checked this question before 2026 was told the wrong answer for the current tax year.

Progress

Path to law: Bill in a two-chamber legislature

  1. Introduced Done, Senate
  2. In committee Done, Taxation, which reported it out as amended on June 2, 2025 after a carry-over
  3. Passed one chamber Done, House, passed to be enacted
  4. Passed both chambers Done, Senate, in concurrence, after the Special Appropriations Table
  5. Signed by the governor Done,
  6. In effect Done,

Sponsors

  • Bradlee FarrinSponsor, Senate
  • Matthea DaughtryCo-sponsor, Senate
  • Kenneth FredetteCo-sponsor, House
  • Craig HickmanCo-sponsor, Senate
  • Wayne ParryCo-sponsor, House
  • Harold StewartCo-sponsor, Senate
  • Jeffrey TimberlakeCo-sponsor, Senate
  • Nathan WadsworthCo-sponsor, House
  • Samuel ZagerCo-sponsor, House

What it touches

  • 36 M.R.S. § 5122(2)(M-2)

Catalog entry

Official record

Read PL 2025, c. 452 on the jurisdiction's own record