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-RR. Tax credit for Maine shipbuilding facility investment
§5219-RR. Tax credit for Maine shipbuilding facility investment 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. 361, §2 […]
36 §5219-SS. Dependent exemption tax credit
§5219-SS. Dependent exemption tax credit 1. Resident taxpayer. A resident individual is allowed a credit against the tax otherwise due under this Part equal to $300 for each qualifying child and dependent of the taxpayer for whom the federal child tax credit pursuant to the Code, Section 24 was claimed for the same taxable year. […]
36 §5219-UU. Employer credit for family and medical leave
§5219-UU. 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 Part in an amount equal to the federal employer credit for paid family and medical leave allowed to that person under the Code, Section […]
36 §5219-VV. Credit for major food processing and manufacturing facility expansion
§5219-VV. Credit for major food processing and manufacturing facility expansion 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Base level of employment” means the greater of: (1) The total employment of a qualified applicant as of the March 31st, June […]
36 §5219-P. Clean fuel vehicle economic and infrastructure development (REPEALED)
§5219-P. Clean fuel vehicle economic and infrastructure development (REPEALED) SECTION HISTORY RR 1997, c. 2, §62 (RAL). PL 1999, c. 414, §49 (AMD). PL 2005, c. 519, §§PPP1,2 (AMD). PL 2017, c. 170, Pt. E, §5 (RP).
36 §5219-FF. Credit for wellness programs
§5219-FF. Credit for wellness programs 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Employee” means an individual who performs services for an employing unit. [PL 2011, c. 90, Pt. H, §7 (NEW); PL 2011, c. 90, Pt. H, §8 (AFF).] B. […]
36 §5219-Q. Quality child care investment credit
§5219-Q. Quality child care investment credit 1. Definition. As used in this section, unless the context otherwise indicates, “quality child care services” means services provided at a child care site that meets minimum licensing standards and: A. Is accredited by an independent, nationally recognized program approved by the Department of Health and Human Services, […]
36 §5219-GG. Maine capital investment credit
§5219-GG. Maine capital investment credit 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 2011 or 2012 is allowed a credit against the taxes imposed by this Part in an amount equal to 10% of […]