ME LD288

Enacted as Public Law Chapter 113 on May 23, 2025, making technical corrections and updates to Title 36 (Taxation) of Maine Revised Statutes

Modernizes language throughout tax statutes by replacing gendered pronouns with gender-neutral terms, updating "shall" to "must," and replacing archaic terms like "widow or widower" with "surviving spouse"

Repeals obsolete provisions including the investment tax credit (section 5219-M), former chapter 919, and outdated income tax modification provisions related to bonus depreciation

Clarifies property tax exemption form procedures by changing requirement from providing "printed forms" to providing "access to forms" for municipal assessors

Updates administrative references including changing payment deadlines from specific dates (like "April 30th" and "January 31st") to more flexible language referencing dates established by other sections