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36 §5219-T. Credit for consumption of wood processing residue (REPEALED) (REALLOCATED FROM TITLE 36, SECTION 5219-S)
§5219-T. Credit for consumption of wood processing residue (REPEALED) (REALLOCATED FROM TITLE 36, SECTION 5219-S) SECTION HISTORY RR 1999, c. 2, §35 (RAL).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36 §5219-U. Educational attainment investment tax credit (REPEALED)
§5219-U. Educational attainment investment tax credit (REPEALED) SECTION HISTORY PL 2001, c. 700, §7 (NEW).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36 §5219-V. Recruitment credit (REPEALED)
§5219-V. Recruitment credit (REPEALED) SECTION HISTORY PL 2001, c. 700, §7 (NEW).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-W. Pine Tree Development Zone tax credit
§5219-W. Pine Tree Development Zone tax credit 1. Credit allowed. Except as provided by subsection 2, a taxpayer that is a qualified Pine Tree Development Zone business as defined in Title 30‑A, section 5250‑I, subsection 17 is allowed a credit in the amount of: A. One hundred percent of the tax that would otherwise […]
36 §5219-X. Biofuel commercial production and commercial use
§5219-X. Biofuel commercial production and commercial use 1. Definition. As used in this section, unless the context otherwise indicates, the term “biofuel” means any commercially produced liquid or gas used to propel motor vehicles or otherwise substitute for liquid or gaseous fuels that is derived from agricultural crops or residues or from forest products or […]
36 §5219-Y. Certified visual media production credit
§5219-Y. Certified visual media production credit 1. Credit allowed. A visual media production company, as defined in Title 5, section 13090‑L, subsection 2‑A, paragraph E, is allowed a credit against the taxes imposed by this Part in an amount equal to 5% of its nonwage visual media production expenses incurred with respect to a certified […]
36 §5219-Z. Tax credit for pollution-reducing boilers (REPEALED)
§5219-Z. Tax credit for pollution-reducing boilers (REPEALED) SECTION HISTORY PL 2005, c. 519, §TTT2 (NEW). PL 2005, c. 519, §TTT3 (AFF). MRSA T. 36 §5219-Z, sub-§4 (RP).
36 §5219-K. Research expense tax credit
§5219-K. Research expense tax credit 1. Credit allowed. A taxpayer is allowed a credit against the tax due under this Part equal to the sum of 5% of the excess, if any, of the qualified research expenses for the taxable year over the base amount and 7.5% of the basic research payments determined under the […]