Maine § 850-M. - Tax treatment
Full text of Maine Maine Revised Statutes § 850-M. — Tax treatment, with citation guidance and answers to common questions.
§ 850-M.. Tax treatment
1. Federal tax. If the federal Internal Revenue Service determines that family leave benefits or medical leave benefits under this subchapter are subject to federal income tax, the department shall advise an individual filing a new claim for family leave benefits or medical leave benefits, at the time the individual files the claim, that:
A. The federal Internal Revenue Service has determined that benefits are subject to federal income tax; [PL 2023, c. 412, Pt. AAA, §7 (NEW).]
B. Requirements exist pertaining to estimated tax payments; [PL 2023, c. 412, Pt. AAA, §7 (NEW).]
C. The individual may elect to have federal income tax deducted and withheld from the individual's payment of benefits in the amount specified in the United States Internal Revenue Code of 1986; and [PL 2023, c. 412, Pt. AAA, §7 (NEW).]
D. The individual is permitted to change a previously elected withholding status. [PL 2023, c. 412, Pt. AAA, §7 (NEW).]
2. Conformity to Internal Revenue Service procedures. The department shall follow all procedures specified by the federal Internal Revenue Service pertaining to the deducting and withholding of income tax.
3. Rules. The department, in consultation with the Department of Administrative and Financial Services, Bureau of Revenue Services, shall adopt rules regarding federal and state tax treatment and related procedures regarding family leave benefits and medical leave benefits and the sharing of necessary information between the department and the Bureau of Revenue Services.
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 850-M.
What does Maine Revised Statutes § 850-M. cover?
Section 850-M. ("Tax treatment") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 850-M.?
A common citation format is "Maine Revised Statutes § 850-M." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 850-M. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.