36 §5219-HH. New markets capital investment credit
§5219-HH. New markets capital investment credit 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Applicable percentage” means 0% for each of the first 2 credit allowance dates, 7% for the 3rd credit allowance date and 8% for the next 4 credit allowance […]
36 §5219-S. Earned income credit
§5219-S. Earned income credit 1. Resident taxpayer; tax years beginning 2020, 2021. For tax years beginning on or after January 1, 2020 but before January 1, 2022, a resident individual who is an eligible individual is allowed a credit against the tax otherwise due under this Part in the amount of 25% of the federal […]
36 §5219-II. Property tax fairness credit
§5219-II. Property tax fairness credit For tax years beginning on or after January 1, 2013 and before January 1, 2014, a Maine resident individual is allowed a property tax fairness credit as computed under this section against the taxes imposed under this Part. [PL 2013, c. 551, §2 (AMD).] 1. Definitions. As used in […]
36 §5219-T. Credit for consumption of wood processing residue (REPEALED) (REALLOCATED FROM TITLE 36, SECTION 5219-S)
§5219-T. Credit for consumption of wood processing residue (REPEALED) (REALLOCATED FROM TITLE 36, SECTION 5219-S) SECTION HISTORY RR 1999, c. 2, §35 (RAL). PL 2001, c. 358, §O1 (RP). PL 2001, c. 358, §O6 (AFF).
36 §5219-U. Educational attainment investment tax credit (REPEALED)
§5219-U. Educational attainment investment tax credit (REPEALED) SECTION HISTORY PL 2001, c. 700, §7 (NEW). PL 2001, c. 700, §§10,11 (AFF). PL 2003, c. 20, §DD5 (AMD). PL 2003, c. 451, §JJ5 (AMD). PL 2005, c. 12, §Q5 (AMD). PL 2007, c. 1, Pt. O, §§6, 7 (AMD). PL 2007, c. 1, Pt. O, §9 […]
36 §5219-V. Recruitment credit (REPEALED)
§5219-V. Recruitment credit (REPEALED) SECTION HISTORY PL 2001, c. 700, §7 (NEW). PL 2001, c. 700, §§10,11 (AFF). PL 2003, c. 20, §DD6 (AMD). PL 2003, c. 451, §JJ6 (AMD). PL 2005, c. 12, §Q6 (AMD). PL 2007, c. 1, Pt. O, §8 (AMD). PL 2007, c. 1, Pt. O, §9 (AFF). PL 2007, c. […]
36 §5219-G. Tax credits for partners, S corporation shareholders and beneficiaries of estates and trusts
§5219-G. Tax credits for partners, S corporation shareholders and beneficiaries of estates and trusts 1. Tax credits for partners and S corporation shareholders. Each partner of a partnership or shareholder of an S corporation is allowed a credit against the tax imposed by this Part in an amount equal to the partner’s or shareholder’s pro […]
36 §5219-H. Application of credits against taxes
§5219-H. Application of credits against taxes 1. Meaning of tax. Whenever a credit provision in this chapter, other than section 5216‑B, section 5219‑W, section 5219‑BB and the income tax credit under the Maine New Markets Capital Investment Program under Title 10, section 1100‑Z, allows for a credit “against the tax otherwise due under this Part,” […]
36 §5219-I. Nursing home care credit (REPEALED)
§5219-I. Nursing home care credit (REPEALED) SECTION HISTORY PL 1993, c. 410, §YY3 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1993, c. 711, §1 (RP). PL 1993, c. 711, §3 (AFF).
36 §5219-J. Catastrophic health expense credit (REPEALED)
§5219-J. Catastrophic health expense credit (REPEALED) SECTION HISTORY PL 1993, c. 711, §2 (NEW). PL 1993, c. 711, §3 (AFF). PL 1995, c. 665, §E3 (RP). PL 1995, c. 665, §E4 (AFF).