36 §5126-A. Personal exemptions on or after January 1, 2018
§5126-A. Personal exemptions on or after January 1, 2018 1. Amount. For income tax years beginning on or after January 1, 2018, a resident individual is allowed a personal exemption deduction for the taxable year equal to $4,150, unless the individual may be claimed as a dependent on another return. A resident individual is allowed […]
36 §5127. Income tax credits (REPEALED)
§5127. Income tax credits (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 424, §1 (RPR). PL 1979, c. 557, §1 (AMD). PL 1981, c. 411, §2 (AMD). PL 1981, c. 705, §§R2,R3 (AMD). PL 1981, c. 706, §36 (AMD). PL 1983, c. 571, §§22,23 (AMD). PL 1983, c. 840, §1 (AMD). […]
36 §5128. Dual residence; reduction of tax
§5128. Dual residence; reduction of tax If the taxpayer is regarded as a resident of both this State and another jurisdiction for purposes of personal income taxation, the assessor shall reduce the tax on that portion of the taxpayer’s income which is subjected to tax in both jurisdictions solely by virtue of dual residence, provided […]
36 §5129. Credit for investment in The Maine Capital Corporation (REPEALED)
§5129. Credit for investment in The Maine Capital Corporation (REPEALED) SECTION HISTORY PL 1977, c. 531, §2 (NEW). PL 1981, c. 364, §65 (RP).
36 §5130. Retirement credit (REPEALED)
§5130. Retirement credit (REPEALED) SECTION HISTORY PL 1977, c. 686, §11 (NEW). PL 1985, c. 691, §33 (AMD). PL 1987, c. 504, §14 (RP).
36 §5131. Exemption credit (REPEALED)
§5131. Exemption credit (REPEALED) SECTION HISTORY PL 1987, c. 504, §15 (NEW). PL 1987, c. 819, §9 (RP).
36 §5132. Income or loss from sources on tribal land
§5132. Income or loss from sources on tribal land 1. General. The Maine adjusted gross income of a tribal member derived from or connected with sources on tribal land is the sum of the following amounts: A. The net amount of items of income, gain, loss and deduction entering into the tribal member’s federal […]
36 §5124-B. Standard deduction; resident on or after January 1, 2016 but before January 1, 2018
§5124-B. Standard deduction; resident on or after January 1, 2016 but before January 1, 2018 For tax years beginning on or after January 1, 2016 but before January 1, 2018, the standard deduction of a resident individual is equal to the sum of the basic standard deduction and any additional standard deduction, subject to the […]
36 §5124-C. Standard deduction; resident on or after January 1, 2018
§5124-C. Standard deduction; resident on or after January 1, 2018 1. Amount; before January 1, 2020. For tax years beginning on or after January 1, 2018 and before January 1, 2020, the standard deduction of a resident individual is equal to the standard deduction as determined in accordance with the Code, Section 63, subject to […]
36 §5125. Itemized deductions
§5125. Itemized deductions 1. General. An individual who has claimed itemized deductions from federal adjusted gross income in determining the individual’s federal taxable income for the taxable year may claim itemized deductions from Maine adjusted gross income as provided in this section. A. [PL 1987, c. 819, §7 (RP).] B. [PL 1987, […]