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-WW. Credit for affordable housing
§5219-WW. Credit for affordable housing 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Affordable housing project” means a qualified low-income housing project, as defined by Section 42(g) of the Code, located in the State. [PL 2019, c. 555, §6 (NEW).] B. […]
36 §5219-XX. Renewable chemicals tax credit
§5219-XX. Renewable chemicals tax credit 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Biobased content” means the total mass of organic carbon derived from renewable biomass, expressed as a percentage, determined by testing representative samples using the ASTM International D6866 standard test […]
36 §5219-YY. Credit for paper manufacturing facility investment
§5219-YY. Credit for paper manufacturing 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 2021, c. 482, §3 (NEW); […]
36 §5219-ZZ. Access to justice credit (REALLOCATED FROM TITLE 36, SECTION 5219-YY)
§5219-ZZ. Access to justice credit (REALLOCATED FROM TITLE 36, SECTION 5219-YY) 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Court” means the Supreme Judicial Court or its designee. [PL 2021, c. 473, §2 (NEW); RR 2021, c. 1, Pt. A, §48 […]
36 §5219-JJ. Maine capital investment credit for 2013 (REALLOCATED FROM TITLE 36, SECTION 5219-II)
§5219-JJ. Maine capital investment credit for 2013 (REALLOCATED FROM TITLE 36, SECTION 5219-II) 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 2013 is allowed a credit against the taxes imposed by this Part in […]
36 §5220. Persons required to make returns of income
§5220. Persons required to make returns of income An income tax return or franchise tax return with respect to the tax imposed by this Part shall be made, on such forms as may be required by the State Tax Assessor, by the following: [PL 1987, c. 402, Pt. A, §189 (RPR).] 1. Resident individuals. […]