36 §5219-LL. Primary care access credit (REALLOCATED FROM TITLE 36, SECTION 5219-KK)
§5219-LL. Primary care access credit (REALLOCATED FROM TITLE 36, SECTION 5219-KK) 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Eligible primary care professional” means a person licensed under Title 32, chapter 31, subchapter 3 or subchapter 4; Title 32, chapter 36, subchapter […]
36 §5219-MM. Maine capital investment credit for 2014
§5219-MM. Maine capital investment credit for 2014 1. Credit allowed. A taxpayer that claims a depreciation deduction under the Code, Section 168(k) for property placed in service in the State during the taxable year beginning in 2014 is allowed a credit against the taxes imposed by this Part in an amount equal to 9% of […]
36 §5219-NN. Maine capital investment credit for 2015 and after
§5219-NN. Maine capital investment credit for 2015 and after 1. Credit allowed. A taxpayer that claims a depreciation deduction under the Code, Section 168(k) for property placed in service in the State during a taxable year that begins on or after January 1, 2015 and before January 1, 2020 is allowed a credit as follows: […]
36 §5219-OO. Credit for disability income protection plans in the workplace
§5219-OO. Credit for disability income protection plans in the workplace 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Disability income protection plan” or “plan” has the same meaning as in Title 24‑A, section 2804‑B. [PL 2017, c. 211, Pt. D, §9 […]
36 §5219-PP. Credit for certain homestead modifications
§5219-PP. Credit for certain homestead modifications 1. Credit allowed. An individual with federal adjusted gross income not exceeding $55,000 who makes qualified expenditures for the purpose of making all or any portion of an existing homestead, as defined in section 5219‑II, subsection 1, paragraph C, accessible to an individual with a disability or physical hardship […]
36 §5219-QQ. Credit for major business headquarters expansions
§5219-QQ. Credit for major business headquarters expansions 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Certified applicant” means a qualified applicant that has received a certificate of approval from the commissioner pursuant to this section. [PL 2017, c. 297, §2 (NEW).] […]
36 §5219-BB. Credit for rehabilitation of historic properties after 2007
§5219-BB. Credit for rehabilitation of historic properties after 2007 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Certified affordable housing project” means a decent, safe and sanitary dwelling, apartment or other living accommodation that has been certified by the Maine State Housing […]
36 §5219-CC. Community wind power generator credit (REPEALED)
§5219-CC. Community wind power generator credit (REPEALED) SECTION HISTORY PL 2007, c. 693, §33 (NEW). PL 2007, c. 693, §37 (AFF). PL 2017, c. 170, Pt. E, §7 (RP).
36 §5219-DD. Dental care access credit (WHOLE SECTION TEXT EFFECTIVE UNTIL 12/31/27) (WHOLE SECTION TEXT REPEALED 12/31/27)
§5219-DD. Dental care access credit (CONTAINS TEXT WITH VARYING EFFECTIVE DATES) (WHOLE SECTION TEXT EFFECTIVE UNTIL 12/31/27) (WHOLE SECTION TEXT REPEALED 12/31/27) 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Eligible dentist” means a person licensed as a dentist under Title 32, […]
36 §5219-EE. Maine Public Employees Retirement System innovation finance credit (WHOLE SECTION TEXT EFFECTIVE UNTIL 4/16/29) (WHOLE SECTION TEXT REPEALED 4/16/29)
§5219-EE. Maine Public Employees Retirement System innovation finance credit (CONTAINS TEXT WITH VARYING EFFECTIVE DATES) (WHOLE SECTION TEXT EFFECTIVE UNTIL 4/16/29) (WHOLE SECTION TEXT REPEALED 4/16/29) 1. Credit allowed. The Finance Authority of Maine is authorized to issue to the Maine Public Employees Retirement System, referred to in this section as “the retirement system,” a […]