36 §2529. Pine Tree Development Zone tax credit
§2529. Pine Tree Development Zone tax credit 1. Credit allowed. A taxpayer that is a qualified Pine Tree Development Zone business as defined in Title 30‑A, section 5250‑I, subsection 17 is allowed a credit in the amount of: A. One hundred percent of the tax that would otherwise be due under this chapter upon […]
36 §2530. Maine Life and Health Insurance Guaranty Association credit
§2530. Maine Life and Health Insurance Guaranty Association credit A taxpayer is allowed a credit against the tax otherwise due under this chapter as determined under Title 24‑A, section 4621. [PL 2005, c. 346, §15 (NEW); PL 2005, c. 346, §16 (AFF).] SECTION HISTORY PL 2005, c. 346, §15 (NEW). PL 2005, c. 346, […]
36 §2531. Taxation of nonadmitted insurance coverage
§2531. Taxation of nonadmitted insurance coverage 1. Generally. All gross direct insurance premiums and annuity considerations paid to insurers that do not have certificates of authority to do business in this State issued by the Superintendent of Insurance pursuant to Title 24‑A are subject to taxation in accordance with this section if this State is […]
36 §2532. Authority to enter into multistate agreement
§2532. Authority to enter into multistate agreement 1. Authority; multistate agreement. The State Tax Assessor may, after consultation with the Department of Professional and Financial Regulation, Bureau of Insurance, enter into a multistate agreement, in accordance with the federal Nonadmitted and Reinsurance Reform Act of 2010, Public Law 111-203, Section 521, for the reporting of […]
36 §2533. New markets capital investment credit
§2533. New markets capital investment credit A person that is subject to tax under this chapter, or would be subject to tax under this chapter if it did business or collected premiums or assessments in this State, that holds a qualified equity investment certified by the Finance Authority of Maine pursuant to Title 10, section […]
36 §2534. Credit for rehabilitation of historic properties and affordable housing
§2534. Credit for rehabilitation of historic properties and affordable housing A taxpayer is allowed credits against the tax otherwise due under this chapter as determined under sections 5219‑BB and 5219‑WW. [PL 2019, c. 555, §5 (AMD).] SECTION HISTORY PL 2011, c. 548, §21 (NEW). PL 2011, c. 548, §36 (AFF). PL 2019, c. 555, […]
36 §2535. Credit for educational opportunity
§2535. Credit for educational opportunity A taxpayer is allowed a credit against the tax otherwise due under this chapter as determined under section 5217‑D. The credit provided by this section, including any carryover of excess credit from prior years, may not be claimed for tax years beginning on or after January 1, 2022. [PL […]
36 §2536. Employer credit for family and medical leave
§2536. Employer credit for family and medical leave For tax years beginning on or after January 1, 2018, a person is allowed a credit against the tax otherwise due under this chapter in an amount equal to the federal employer credit for paid family and medical leave allowed to that person under the Code, Section […]
36 §2525. Employer-provided long-term care benefits
§2525. Employer-provided long-term care benefits 1. Credit. A taxpayer under this chapter constituting an employing unit is allowed a credit against the tax imposed by this chapter for each taxable year that begins on or after July 10, 1989 and before January 1, 2000 equal to the lowest of the following: A. Five thousand […]
36 §2525-A. Employer-provided long-term care benefits on and after January 1, 2000
§2525-A. Employer-provided long-term care benefits on and after January 1, 2000 1. Credit. A taxpayer under this chapter constituting an employing unit is allowed a credit against the tax imposed by this chapter for each taxable year equal to the lowest of the following: A. Five thousand dollars; [PL 1999, c. 521, Pt. […]