36 M.R.S. § 6582 — ME Code / Title 36 / Part 9 / Chapter 914-A / Section 6582
36 §6582. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2005, c. 519, Pt. TT, §1 (NEW).]

1. Lookback period. "Lookback period" means the period from January 1, 2000 to December 31, 2005. [PL 2005, c. 519, Pt. TT, §1 (NEW).]

2. Program period. "Program period" means the period from July 1, 2006 to December 31, 2006. [PL 2005, c. 519, Pt. TT, §1 (NEW).]
36 M.R.S. § 4106 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4106
36 §4106. Discharge of personal representative's personal liability
Status: in_force

If the personal representative makes a written application, accompanied by a copy of the final determination of the federal estate tax liability, if any, and other supporting documentation that the assessor may require, to the assessor for determination of the amount of the tax and discharge of personal liability for that tax, the assessor, as soon as possible and in any event within one year after the making of the application or, if the application is made before the return is filed, within one year after the return is filed, shall notify the personal representative of the amount of the tax and of any interest on that amount. The personal representative, on payment of that amount, is discharged from personal liability for any deficiency in tax subsequently found to be due and is entitled to a certificate of discharge. [PL 2011, c. 380, Pt. M, §9 (NEW).]
36 M.R.S. § 1815 — ME Code / Title 36 / Part 3 / Chapter 213 / Section 1815
36 §1815. Tax from sales occurring on tribal land
Status: in_force

1. Passamaquoddy Sales Tax Fund. The Passamaquoddy Sales Tax Fund, referred to in this section as "the Passamaquoddy fund," is established as a dedicated account to be administered by the Treasurer of State for the purpose of returning sales tax revenue to the Passamaquoddy Tribe pursuant to subsections 2 and 3 . [PL 2021, c. 681, Pt. E, §2 (AMD); PL 2021, c. 681, Pt. E, §3 (AFF).]

1-A. Penobscot Sales Tax Fund. The Penobscot Sales Tax Fund, referred to in this section as "the Penobscot fund," is established as a dedicated account to be administered by the Treasurer of State for the purpose of returning sales tax revenue to the Penobscot Nation pursuant to subsections 2 and 3 . [PL 2021, c. 681, Pt. E, §2 (NEW); PL 2021, c. 681, Pt. E, §3 (AFF).]

1-B. Maliseet Sales Tax Fund. The Maliseet Sales Tax Fund, referred to in this section as "the Maliseet fund," is established as a dedicated account to be administered by the Treasurer of State for the purpose of returning sales tax revenue to the Houlton Band of Maliseet Indians pursuant to subsections 2 and 3 . [PL 2021, c. 681, Pt. E, §2 (NEW); PL 2021, c. 681, Pt. E, §3 (AFF).]

1-C. Mi'kmaq Sales Tax Fund. The Mi'kmaq Sales Tax Fund, referred to in this section as "the Mi'kmaq fund," is established as a dedicated account to be administered by the Treasurer of State for the purpose of returning sales tax revenue to the Mi'kmaq Nation pursuant to subsections 2 and 3 . [PL 2025, c. 470, Pt. D, §2 (NEW); PL 2025, c. 470, Pt. D, §6 (AFF).]

2. Monthly transfer. By the 20th day of each month, the assessor shall notify the State Controller and the Treasurer of State of the amount of revenue attributable to the tax collected under this chapter in the previous month on sales occurring on the Passamaquoddy Indian territory, the Penobscot Indian territory, the Houlton Band Trust Land and the Mi'kmaq Nation Trust Land, respectively, reduced by the transfer to the Local Government Fund required by Title 30‑A, section 5681 . When notified by the assessor, the State Controller shall transfer those amounts to the Passamaquoddy fund, the Penobscot fund, the Maliseet fund and the Mi'kmaq fund, respectively. For purposes of this subsection, a sale occurs on the Passamaquoddy Indian territory, the Penobscot Indian territory, the Houlton Band Trust Land or the Mi'kmaq Nation Trust Land if: A. The business location of the seller from which the purchase is made is on Passamaquoddy Indian territory, Penobscot Indian territory, Houlton Band Trust Land or Mi'kmaq Nation Trust Land, respectively; and [PL 2025, c. 470, Pt. D, §3 (AMD); PL 2025, c. 470, Pt. D, §6 (AFF).] B. The tangible personal property or taxable service is received by the purchaser also on Passamaquoddy Indian territory, Penobscot Indian territory, Houlton Band Trust Land or Mi'kmaq Nation Trust Land, respectively. For purposes of this paragraph, "received" has the same meaning as in section 1819. [PL 2025, c. 470, Pt. D, §3 (AMD); PL 2025, c. 470, Pt. D, §6 (AFF).] [PL 2025, c. 470, Pt. D, §3 (AMD); PL 2025, c. 470, Pt. D, §6 (AFF).]

3. Monthly payment. By the end of each month, the Treasurer of State shall make payments to the Passamaquoddy Tribe from the Passamaquoddy fund, to the Penobscot Nation from the Penobscot fund, to the Houlton Band of Maliseet Indians from the Maliseet fund and to the Mi'kmaq Nation from the Mi'kmaq fund equal to the amounts transferred into the respective fund. [PL 2025, c. 470, Pt. D, §4 (AMD); PL 2025, c. 470, Pt. D, §6 (AFF).]

4. Quarterly reconciliation. The monthly payments due under this section must be adjusted by any credit or debit necessary for a quarterly reconciliation of payments and transfers made under this section for any erroneous payment or transfers, any erroneous collection and any corresponding refund and by any subsequent assessment, remittance or refund of sales tax to or by the State. [PL 2025, c. 470, Pt. D, §5 (AMD); PL 2025, c. 470, Pt. D, §6 (AFF).]
36 M.R.S. § 6201 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6201
36 §6201. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1991, c. 824, Pt. A, §80 (AMD).]

1. Benefit base. "Benefit base" means property taxes accrued or rent constituting property taxes accrued. In the case of a claimant paying both rent and property taxes for a homestead, benefit base means both property taxes accrued and rent constituting property taxes accrued. The benefit base may not exceed $3,350 for single-member households and $4,400 for households with 2 or more members. [PL 2007, c. 700, Pt. A, §1 (AMD).]

2. Claimant. "Claimant" means an individual who has filed a claim under this chapter and who was domiciled in this State and occupied a homestead in this State during the entire year for which a claim for relief under this chapter is filed. "Claimant" also includes an individual who has filed a claim under this chapter and who was domiciled in this State and owned or otherwise maintained a homestead in this State during the entire year for which the claim for relief under this chapter is filed and occupied that homestead for at least 6 months during that year. Regardless of how many names of individuals appear on the property deed, the person who meets the qualifications described in this subsection and proves sole responsibility for the payment of the property taxes on the subject property is the claimant with respect to that property. If 2 or more individuals meet the qualifications in this subsection and share the payment of the rent or the responsibility for the payment of the property taxes, each individual may apply on the basis of the rent paid or the property taxes levied on the homestead that reflect the ownership percentage of the claimant and the claimant's household. If 2 or more individuals claim the same property, the matter must be referred to the State Tax Assessor, whose decision is final. Ownership of a homestead under this chapter may be by fee, by life tenancy, by bond for deed, as mortgagee or any other possessory interest in which the owner is personally responsible for the tax for which a refund is claimed. [PL 2007, c. 438, §111 (AMD).]

3. Elderly household. "Elderly household" means a household in which, during the year for which relief is requested: A. At least one member of the household had attained the age of 62; [PL 2007, c. 438, §112 (AMD).] B. The claimant was not married and had attained the age of 55 and was, due to disability, receiving federal disability payments such as supplemental security income; or [PL 2007, c. 438, §112 (AMD).] C. The claimant was married and had attained the age of 55 and both the claimant and the claimant's spouse were, due to disability, receiving federal disability payments such as supplemental security income. [PL 2007, c. 438, §112 (AMD).] [PL 2007, c. 438, §112 (AMD).]

4. Gross rent. "Gross rent" means rental paid at arm's length solely for the right of occupancy of a homestead, exclusive of charges for any utilities, services, furniture, furnishings or personal property appliances furnished by the landlord as part of the rental agreement, whether or not expressly set out in the rental agreement. If the landlord and tenant have not dealt with each other at arm's length, and the State Tax Assessor is satisfied that the gross rent charged was excessive, the State Tax Assessor may adjust the gross rent to a reasonable amount for purposes of this chapter. [PL 1991, c. 824, Pt. A, §81 (AMD).]

5. Homestead. "Homestead" means the dwelling owned or rented by the claimant or held in a revocable living trust for the benefit of the claimant and occupied by the claimant and the claimant's dependents as a home, and may consist of a part of a multidwelling or multipurpose building and a part of the land, up to 10 acres, upon which it is built. "Owned" includes a vendee in possession under a land contract and of one or more joint tenants or tenants in common and includes possession under a legally binding agreement that allows the owner of the dwelling to transfer the property but continue to occupy the dwelling as a home until some future event stated in the agreement. [PL 2011, c. 513, §1 (AMD).]

6. Household. "Household" means a claimant and spouse and members of the household for whom the claimant under this chapter is entitled to claim an exemption as a dependent under Part 8 for the year for which relief is requested. [PL 1987, c. 516, §§3, 6 (NEW).]

7. Household income. "Household income" means all income received by all persons of a household in a calendar year while members of the household. [PL 1987, c. 516, §§3, 6 (NEW).]

8. Household income eligibility adjustment factor. "Household income eligibility adjustment factor" means one plus the annualized cost-of-living adjustments for Social Security retirement benefits during the year for which relief is requested. [PL 1987, c. 516, §§3, 6 (NEW).]

9. Income. "Income" means Maine adjusted gross income determined in accordance with Part 8 , modified as provided by this subsection. A. Maine adjusted gross income must be increased by the following amounts, to the extent not included in Maine adjusted gross income: (1) Contributions, including catch-up contributions, to any pension, annuity or retirement plan, including contributions to an individual retirement account under Section 408 of the Code, a simplified employee pension plan, a salary reduction simplified employee pension plan, a savings incentive match plan for employees plan and a deferred compensation plan under Section 457 of the Code and cash or deferred arrangements under Section 401 of the Code and qualified, or "Keogh," accounts; (2) Nontaxable contributions to a flexible spending arrangement under Section 125 of the Code; (3) Amounts excluded from gross income under Section 129 of the Code; (4) Distributions from a ROTH IRA; (5) Capital gains; (6) The absolute value of the amount of trade or business loss, net operating loss carry-over, capital loss, rental loss, farm loss, partnership or S Corporation loss included in Maine adjusted gross income; (7) Inheritance; (8) Life insurance proceeds paid on death of an insured; (9) Nontaxable lawsuit rewards resulting from lawsuits for actions such as slander, libel and pain and suffering, excluding reimbursements such as medical and legal expenses associated with the case; (10) Support money; (11) Nontaxable strike benefits; (12) The gross amount of any pension or annuity, including railroad retirement benefits; (13) All payments received under the federal Social Security Act and state unemployment insurance laws; (14) Veterans' disability pensions; (15) Nontaxable interest received from the Federal Government or any of its agencies or instrumentalities; (16) Interest or dividends on obligations or securities of this State and its political subdivisions and authorities; (17) Workers' compensation and the gross amount of "loss of time" insurance; and (18) Cash public assistance and relief, but not including relief granted under this chapter. [PL 2007, c. 438, §113 (NEW).] B. Maine adjusted gross income must be decreased by the following amounts, to the extent included in Maine adjusted gross income: (1) The first $5,000 of proceeds from a life insurance policy, whether paid in a lump sum or in the form of an annuity; (2) A rollover from an individual retirement account, pension or annuity fund or plan to an individual retirement account, pension or annuity fund or plan; (3) Gifts from nongovernmental sources; and (4) Surplus foods or other relief in kind supplied by a governmental agency. [PL 2007, c. 438, §113 (NEW).] [PL 2007, c. 438, §113 (RPR).]

10. Property taxes accrued. "Property taxes accrued" means property taxes exclusive of special assessment, delinquent interest and charges for service levied on a claimant's homestead in this State as of April 1, 1972, or any tax year thereafter. If a claimant receives an abatement of property taxes based on hardship or poverty pursuant to section 841, subsection 2 during the year for which relief is requested, "property taxes accrued" means only the portion of property taxes levied that was not abated during the year for which the claimant requests relief. If a homestead is owned by 2 or more persons or entities as joint tenants or tenants in common, and one or more persons or entities are not members of the claimant's household, "property taxes accrued" is that part of property taxes levied on the homestead that reflects the ownership percentage of the claimant and the claimant's household. If a claimant and spouse own their homestead for part of the year for which relief is requested and rent it or a different homestead for part of the same tax year, "property taxes accrued" means taxes levied on the homestead on April 1st, multiplied by the percentage of 12 months that the property was owned and occupied by the household as its homestead during the year for which relief is requested. When a household owns and occupies 2 or more different homesteads in this State in the same calendar year, property taxes accrued relate only to the total of the property taxes owed for the time that each property was occupied by the household as a homestead. To calculate the amount attributable to each property, the April 1st assessment on each homestead is multiplied by the percentage of 12 months that each property was owned and occupied by the claimant as the claimant's homestead during the year for which relief is requested. If a homestead is an integral part of a larger unit such as a farm, or a multipurpose or multidwelling building, property taxes accrued are that percentage of the total property taxes accrued that the value of the homestead is of the total value, except that property taxes accrued do not include any portion of taxes claimed as a business expense for federal income tax purposes. For purposes of this chapter, "unit" refers to the parcel of property separately assessed of which the homestead is a part. [PL 2013, c. 424, Pt. A, §28 (AMD).]

11. Rent constituting property taxes accrued for an elderly household. "Rent constituting property taxes accrued for an elderly household" means 25% of the gross rent actually paid in cash or its equivalent in any tax year by a claimant and the claimant's household solely for the right of occupancy of their Maine homestead in the tax year and which rent constitutes the basis, in the succeeding calendar year, of a claim for relief under this chapter by the claimant. [PL 1987, c. 839, §1 (AMD).]

11-A. Rent constituting property taxes accrued for nonelderly household. "Rent constituting property taxes accrued for nonelderly household" means 20% of the gross rent actually paid in cash or its equivalent in any tax year by a claimant and the claimant's household solely for the right of occupancy of their Maine homestead in the tax year and which rent constitutes the basis, in the succeeding calendar year, of a claim for relief under this chapter by the claimant. [PL 2005, c. 2, Pt. E, §2 (AMD); PL 2005, c. 2, Pt. E, §§7, 8 (AFF).]

12. Year for which relief is requested. "Year for which relief is requested" means the calendar year preceding that in which the claim is filed. For a claim filed during January to May of any year, or during the extension period allowed under section 6215 , "year for which relief is requested" means the calendar year 2 years preceding that in which the claim is filed. [PL 2005, c. 218, §58 (AMD).]
36 M.R.S. § 765 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 765
36 §765. Death
Status: in_force

If a tax collector dies without perfecting the collection of taxes committed to that tax collector, the tax collector's executor or administrator, within 2 months after acceptance of the trust, shall settle with the municipal officers for what was received by the deceased person while alive. For the amount received, such executor or administrator is chargeable as the deceased person would be if living. If the executor or administrator fails to settle when the executor or administrator has sufficient assets, the executor or administrator is chargeable with the whole sum committed to the deceased person for collection. [PL 2025, c. 113, Pt. D, §34 (AMD).]
36 M.R.S. § 1546 — ME Code / Title 36 / Part 2 / Chapter 113 / Section 1546
36 §1546. Division of lots partially forfeited
Status: reserved

The Director of the Bureau of Parks and Lands shall cause a division to be made, if found necessary from time to time, of the public reserved lots which have been partially forfeited, and shall set off and hold the forfeited portions for the benefit of the people of Maine, as provided for in section 1545 . [PL 1975, c. 339, §16 (RPR); PL 1995, c. 502, Pt. E, §30 (AMD); PL 2011, c. 657, Pt. W, §7 (REV); PL 2013, c. 405, Pt. A, §24 (REV).]
36 M.R.S. § 5287 — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5287
36 §5287. Liability of certain spouses
Status: in_force

The assessor may relieve the liability under this Part of a spouse who meets the qualifications for relief under the following provisions whether or not a claim for federal relief was made. The assessor may grant relief for: [PL 1999, c. 526, §1 (NEW); PL 1999, c. 526, §3 (AFF).]

1. Innocent spouses. A spouse who meets the qualifications for relief under Section 6015 of the Code; or [RR 1999, c. 1, §51 (COR).]

2. Injured spouses. A spouse who meets the qualifications for relief of an injured spouse under Internal Revenue Service procedures. [PL 1999, c. 526, §1 (NEW); PL 1999, c. 526, §3 (AFF).]
36 M.R.S. § 6581 — ME Code / Title 36 / Part 9 / Chapter 914-A / Section 6581
36 §6581. Program established
Status: in_force

The Maine Use Tax Compliance Program, referred to in this chapter as "the program," is established to encourage delinquent taxpayers to comply with the provisions of chapter 215 , to enable the State Tax Assessor to identify and collect previously unreported use tax and to improve compliance with the State's use tax laws. The program applies to use tax liabilities incurred by a person prior to January 1, 2006. [PL 2005, c. 519, Pt. TT, §1 (NEW).]
36 M.R.S. § 5122 — ME Code / Title 36 / Part 8 / Chapter 805 / Section 5122
36 §5122. Modifications
Status: in_force

1. Additions. Federal adjusted gross income shall be increased by: A. Interest or dividends on obligations or securities of any state other than this State, or of a political subdivision or authority of any state other than this State, to the extent that interest or those dividends are not included in the recipient's federal adjusted gross income; [PL 2003, c. 390, §27 (AMD).] B. Interest or dividends on obligations of any authority, commission, instrumentality, territory or possession of the United States which by the laws of the United States are exempt from federal income tax but not from state income tax; [PL 1981, c. 706, §33 (AMD).] C. [PL 1987, c. 504, §9 (RP).] D. For income tax years beginning before January 1, 2002, the amount of any net operating loss in the taxable year that has been carried back to previous years pursuant to the Code, Section 172; [PL 2003, c. 390, §28 (AMD); PL 2003, c. 390, §53 (AFF).] E. The amount of any deduction claimed for the taxable year under the United States Internal Revenue Code, Section 172 which has previously been used to offset the modifications provided by this subsection; [PL 1987, c. 739, §§44, 48 (AMD).] F. [PL 2001, c. 583, §15 (RP).] G. Pick-up contributions, as defined in Title 5, section 17001, subsection 28‑A , paid by the taxpayer's employer on the taxpayer's behalf to the Maine Public Employees Retirement System; [PL 2011, c. 240, §30 (AMD).] H. The absolute value of the amount of any net operating loss arising from tax years beginning on or after January 1, 1989, but before January 1, 1993, that arises from an S corporation with total assets for the year of at least $1,000,000 and the absolute value of the amount of any net operating loss arising from tax years beginning on or after January 1, 2002 that, pursuant to the United States Internal Revenue Code, Section 172, are being carried back for federal income tax purposes to the taxable year by the taxpayer; [PL 2001, c. 559, Pt. J, §1 (AMD).] I. [PL 1995, c. 641, §3 (RP); PL 1995, c. 641, §7 (AFF).] J. [PL 2025, c. 113, Pt. C, §2 (RP).] K. For income tax years beginning on or after January 1, 1997, all items of loss, deduction and other expense of a financial institution subject to the tax imposed by section 5206 , to the extent that those items are passed through to the taxpayer for federal income tax purposes, including, if the financial institution is an S corporation, the taxpayer's pro rata share and, if the financial institution is a partnership or limited liability company, the taxpayer's distributive share. An addition may not be made under this paragraph for any losses recognized on the disposition by a taxpayer of an ownership interest in a financial institution; [PL 2001, c. 559, Pt. GG, §9 (AMD); PL 2001, c. 559, Pt. GG, §26 (AFF).] L. [PL 1999, c. 731, Pt. X, §3 (RP); PL 1999, c. 731, Pt. X, §§4, 5 (AFF).] M. The absolute value of the amount of any net operating loss arising from a tax year beginning or ending in 2001 that the taxpayer, pursuant to Section 102 of the federal Job Creation and Worker Assistance Act of 2002, Public Law 107-147, carries back more than 2 years to the taxable year for federal income tax purposes; [PL 2001, c. 700, §3 (AMD).] N. With respect to property placed in service during the taxable year, an amount equal to the net increase in depreciation or expensing attributable to: (1) For taxable years beginning on or after January 1, 2002 but prior to January 1, 2006, a 30% bonus depreciation deduction claimed by the taxpayer pursuant to Section 101 of the federal Job Creation and Worker Assistance Act of 2002, Public Law 107-147 with respect to property placed in service during the taxable year; (2) For taxable years beginning on or after January 1, 2002 but prior to January 1, 2006, a 50% bonus depreciation deduction claimed by the taxpayer pursuant to Section 201 of the federal Jobs and Growth Tax Relief Reconciliation Act of 2003, Public Law 108-27 with respect to property placed in service during the taxable year; and (3) For taxable years beginning on or after January 1, 2003 but prior to January 1, 2011, the increase in aggregate cost under Section 179 of the Code arising from amendments to the Code applicable to tax years beginning on or after January 1, 2003; [PL 2011, c. 380, Pt. O, §1 (AMD).] O. [PL 2009, c. 434, §64 (RP).] P. [PL 2009, c. 434, §65 (RP).] Q. [PL 2015, c. 388, Pt. A, §2 (RP); PL 2015, c. 388, Pt. A, §16 (AFF).] R. [PL 2003, c. 451, Pt. KK, §1 (RP).] S. [PL 2017, c. 170, Pt. E, §1 (RP).] T. [PL 2003, c. 688, Pt. A, §41 (RP).] U. [PL 2003, c. 688, Pt. A, §41 (RP).] V. [PL 2017, c. 170, Pt. E, §2 (RP).] W. [PL 2005, c. 519, Pt. NNN, §2 (RP); PL 2005, c. 519, Pt. NNN, §3 (AFF).] X. [PL 2023, c. 360, Pt. B, §2 (RP).] Y. Any amount of allowable deduction claimed for federal purposes in accordance with the election under Section 642(g) of the Code that is also used to determine the taxable estate for purposes of calculating the Maine estate tax under chapter 575 or 577 ; [PL 2013, c. 331, Pt. A, §4 (AMD); PL 2013, c. 331, Pt. A, §5 (AFF).] Z. [PL 2023, c. 441, Pt. C, §3 (RP); PL 2023, c. 441, Pt. C, §11 (AFF).] AA. For taxable years beginning on or after January 1, 2008 but before January 1, 2011, an amount equal to the net increase in depreciation attributable to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) arising from amendments to the Code applicable to taxable years beginning on or after January 1, 2008; [PL 2011, c. 380, Pt. O, §2 (AMD).] BB. [PL 2023, c. 360, Pt. B, §3 (RP).] CC. [PL 2023, c. 360, Pt. B, §4 (RP).] DD. For any taxable year beginning in 2009, 2010 or 2011, an amount equal to the absolute value of any net operating loss carry-forward claimed for purposes of the federal income tax; [PL 2011, c. 380, Pt. O, §3 (AMD).] EE. The amount claimed as a deduction in determining federal adjusted gross income that is included in the credit for wellness programs under section 5219‑FF ; [PL 2011, c. 644, §13 (AMD).] FF. For taxable years beginning in 2011 and 2012: (1) An amount equal to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) with respect to property placed in service in the State during the taxable year for which a credit is claimed under section 5219‑GG ; and (2) An amount equal to the net increase in depreciation attributable to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) with respect to property for which a credit is not claimed under section 5219‑GG ; [PL 2013, c. 368, Pt. TT, §2 (AMD).] GG. [PL 2019, c. 401, Pt. C, §5 (RP); PL 2019, c. 401, Pt. C, §16 (AFF).] HH. For taxable years beginning in 2013: (1) An amount equal to the net increase in depreciation attributable to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) with respect to property placed in service in the State during the taxable year for which a credit is claimed under section 5219‑JJ for that taxable year; and (2) An amount equal to the net increase in depreciation attributable to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) with respect to property for which a credit is not claimed under section 5219‑JJ ; [RR 2015, c. 1, §40 (COR).] II. For taxable years beginning in 2014: (1) An amount equal to the net increase in depreciation attributable to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) with respect to property placed in service in the State during the taxable year for which a credit is claimed under section 5219‑MM for that taxable year; and (2) An amount equal to the net increase in depreciation attributable to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) with respect to property for which a credit is not claimed under section 5219‑MM ; and [PL 2017, c. 170, Pt. D, §1 (AMD).] JJ. [PL 2017, c. 170, Pt. D, §2 (RP).] KK. For taxable years beginning on or after January 1, 2015: (1) An amount equal to the net increase in depreciation attributable to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) with respect to property placed in service in the State during the taxable year for which a credit is claimed under section 5219‑NN for that taxable year; and (2) An amount equal to the net increase in depreciation attributable to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) with respect to property for which a credit is not claimed under section 5219‑NN . [PL 2015, c. 388, Pt. A, §5 (NEW).] KK. [PL 2017, c. 211, Pt. D, §1 (RP).] LL. [PL 2021, c. 1, Pt. H, §1 (RP); PL 2021, c. 1, Pt. H, §5 (AFF).] MM. For each taxable year beginning after December 31, 2017 and before January 1, 2021, an amount equal to the taxpayer's excess business loss for the taxable year determined under the Code, Section 461(l), reduced by any amount of the loss included in Maine taxable income for a prior tax year pursuant to paragraph H . Notwithstanding the application dates contained in the Code, Section 461(l)(1)(B), Section 461(l)(1)(B) applies to the calculation for the taxable year. [PL 2021, c. 1, Pt. D, §1 (NEW).] NN. For taxable years beginning on or after January 1, 2019 and before January 1, 2021, the amount of the taxpayer's federal business interest deduction for the taxable year that exceeds the limitation for that deduction contained in the Code, Section 163(j) applying a rate of 30% to adjusted taxable income for the purposes of the Code, Section 163(j)(1)(B) without regard to the special rule described in the Code, Section 163(j)(10)(A)(i). [PL 2021, c. 1, Pt. E, §1 (NEW).] OO. For each taxable year beginning on or after January 1, 2021, an amount equal to any increase in deductions allowed for federal income tax purposes pursuant to Division EE, Section 210 of the federal Consolidated Appropriations Act, 2021, Public Law 116-260. [PL 2021, c. 1, Pt. X, §1 (NEW).] PP. For a tribal member residing on tribal land and for an estate of a decedent who at the time of death was a tribal member residing on tribal land, the absolute value of the Maine adjusted gross income derived from or connected with sources on tribal land as determined under section 5132 if the net amount is less than zero. [PL 2021, c. 681, Pt. G, §3 (NEW); PL 2021, c. 681, Pt. G, §6 (AFF).] [PL 2025, c. 113, Pt. C, §2 (AMD).]

2. Subtractions. Federal adjusted gross income shall be reduced by: A. Interest or dividends on obligations of the United States and its territories and possessions or of any authority, commission or instrumentality of the United States to the extent that interest or those dividends are included in federal adjusted gross income but exempt from state income taxes under the laws of the United States. The amount subtracted must be decreased by any expenses incurred in the production of the interest or dividend income to the extent that those expenses, including amortizable bond premiums, are deducted in determining federal adjusted gross income; [PL 2003, c. 390, §30 (AMD).] B. An amount equal to the reduction in salaries and wages expense for federal income tax purposes associated with the taxpayer's federal work opportunity credit as determined under the Code, Section 51 or empowerment zone employment credit as determined under the Code, Section 1396; [PL 2005, c. 218, §52 (AMD).] C. Social security benefits and railroad retirement benefits paid by the United States, to the extent included in federal adjusted gross income; [PL 1989, c. 502, Pt. A, §136 (RPR); PL 1989, c. 556, Pt. B, §7 (RPR).] D. [PL 2001, c. 177, §2 (RP).] E. Pick-up contributions paid to the taxpayer by the Maine Public Employees Retirement System or distributed as the result of a rollover, whether or not included in federal adjusted gross income, that have been previously taxed under this Part. For tax years beginning on or after January 1, 2018, in the case of a distribution as a result of a rollover, the modification allowed under this paragraph may be subtracted fully or in part during the tax year of the rollover. Any amount not subtracted in the tax year of the rollover may be subtracted within the 2 tax years immediately following the year of the rollover, except that the total amount subtracted over the 3-year period may not exceed the pick-up contributions that have been previously taxed under this Part; [PL 2019, c. 379, Pt. C, §3 (AMD).] F. An amount equal to income taxes imposed by this State or any other taxing jurisdiction on the taxpayer that are included in the taxpayer's federal adjusted gross income; [PL 1989, c. 880, Pt. G, §3 (RPR).] G. [PL 2023, c. 360, Pt. B, §5 (RP).] H. For each taxable year subsequent to the year of the loss, an amount equal to the absolute value of the net operating loss arising from tax years beginning on or after January 1, 1989, but before January 1, 1993, for which federal adjusted gross income was increased in accordance with subsection 1, paragraph H, and the absolute value of the amount of any net operating loss arising from tax years beginning on or after January 1, 2002, for which federal adjusted gross income was increased in accordance with subsection 1, paragraph H and that pursuant to the Code, Section 172 was carried back for federal income tax purposes, less the absolute value of loss used in the taxable year of loss to offset any addition modification required by subsection 1 , but only to the extent that: (1) Maine taxable income is not reduced below zero; (2) The taxable year is within the allowable federal period for carry-over; (3) The amount has not been previously used as a modification pursuant to this subsection; and (4) The modification under this paragraph is not claimed for any tax year beginning in 2009, 2010 or 2011. The amount not deducted as the result of the restriction with respect to tax years beginning in 2009, 2010 or 2011 may be deducted in any tax year beginning after December 31, 2011, but only to the extent that the requirements of subparagraphs (1) and (3) are met and the taxable year is within the allowable federal period for carry-over plus the number of years that the net operating loss carry-over adjustment was not deducted as a result of the restriction with respect to tax years beginning in 2009, 2010 or 2011; [PL 2009, c. 213, Pt. ZZZ, §2 (AMD).] I. For income tax years beginning on or after January 1, 1991, an amount equal to the amount by which federal taxable income was reduced because of vessel earnings from fishing operations that were contributed to a capital construction fund; [RR 1997, c. 2, §58 (COR).] J. To the extent included in federal adjusted gross income, any amount constituting a qualified distribution from an account established pursuant to Title 20‑A, chapter 417‑E ; [PL 2017, c. 474, Pt. F, §8 (AMD).] Revisor's Note: (Paragraph J as enacted by PL 1997, c. 746, §6 and affected by §24 is REALLOCATED TO TITLE 36, SECTION 5122, SUBSECTION 2, PARAGRAPH K) K. (REALLOCATED FROM T. 36, §5122, sub-§2, ¶J) For income tax years beginning on or after January 1, 1997, all items of income, gain, interest, dividends, royalties and other income of a financial institution subject to the tax imposed by section 5206 , to the extent that those items are passed through to the taxpayer for federal income tax purposes, including, if the financial institution is an S corporation, the taxpayer's pro rata share and, if the financial institution is a partnership or limited liability company, the taxpayer's distributive share. A subtraction may not be made under this paragraph for: (1) Income of the taxpayer earned on interest-bearing or similar accounts of the taxpayer at a financial institution as a customer of that financial institution; (2) Any dividends or other distributions with respect to a taxpayer's ownership interest in a financial institution; and (3) Any gain recognized on the disposition by the taxpayer of an ownership interest in a financial institution; [PL 1999, c. 708, §34 (AMD); PL 1999, c. 731, Pt. S, §1 (AMD); PL 1999, c. 731, Pt. S, §4 (AFF).] L. For income tax years beginning on or after January 1, 2000 and before January 1, 2004, an amount equal to the total premiums spent for qualified long-term care insurance contracts as defined in the Code, Section 7702B(b), as long as the amount subtracted is reduced by the long-term care premiums claimed as an itemized deduction pursuant to section 5125 . For income tax years beginning on or after January 1, 2004, an amount equal to the total premiums spent for qualified long-term care insurance contracts as defined in the Code, Section 7702B(b), as long as the amount subtracted is reduced by any amount claimed as a deduction for federal income tax purposes in accordance with the Code, Section 162(l) and by the long-term care premiums claimed as an itemized deduction pursuant to section 5125 ; [PL 2003, c. 705, §11 (AMD); PL 2003, c. 705, §14 (AFF).] M. For each individual who is a primary recipient of pension benefits under an employee retirement plan, an amount that is the lesser of: (1) Six thousand dollars reduced by the total amount of the individual's social security benefits and railroad retirement benefits paid by the United States, but not less than $0. The reduction does not apply to benefits paid under a military retirement plan; or (2) The aggregate of pension benefits under employee retirement plans included in the individual's federal adjusted gross income. For purposes of this paragraph, the following terms have the following meanings. "Primary recipient" means the individual upon whose earnings the employee retirement plan benefits are based or the surviving spouse of that individual. "Pension benefits" means employee retirement plan benefits reported as pension or annuity income for federal income tax purposes. "Employee retirement plan" means a state, federal or military retirement plan or any other retirement benefit plan established and maintained by an employer for the benefit of its employees under the Code, Section 401(a), Section 403 or Section 457(b), except that distributions made pursuant to a Section 457(b) plan are not eligible for the deduction provided by this paragraph if they are made prior to age 55 and are not part of a series of substantially equal periodic payments made for the life of the primary recipient or the joint lives of the primary recipient and that recipient's designated beneficiary. "Employee retirement plan" does not include an individual retirement account under Section 408 of the Code, a Roth IRA under Section 408A of the Code, a rollover individual retirement account, a simplified employee pension under Section 408(k) of the Code or an ineligible deferred compensation plan under Section 457(f) of the Code. Pension benefits under an employee retirement plan do not include distributions that are subject to the tax imposed by the Code, Section 72(t). "Military retirement plan" means benefits received as a result of service in the active or reserve components of the United States Army, Navy, Air Force, Marines or Coast Guard. This paragraph does not apply to tax years beginning on or after January 1, 2014; [PL 2017, c. 170, Pt. H, §1 (AMD).] M-1. For tax years beginning on or after January 1, 2014 but before January 1, 2016, for each individual who is a primary recipient of retirement plan benefits under an employee retirement plan or an individual retirement account, an amount that is the lesser of the aggregate of retirement plan benefits under employee retirement plans or individual retirement accounts included in the individual's federal adjusted gross income and the pension deduction amount reduced by the total amount of the individual's social security benefits and railroad retirement benefits paid by the United States, but not less than $0. The social security benefits and railroad retirement benefits reduction does not apply to benefits paid under a military retirement plan. For purposes of this paragraph, the following terms have the following meanings. (1) "Employee retirement plan" means a state, federal or military retirement plan or any other retirement benefit plan established and maintained by an employer for the benefit of its employees under the Code, Section 401(a), Section 403 or Section 457(b), except that distributions made pursuant to a Section 457(b) plan are not eligible for the deduction provided by this paragraph if they are made prior to age 55 and are not part of a series of substantially equal periodic payments made for the life of the primary recipient or the joint lives of the primary recipient and that recipient's designated beneficiary. (2) "Individual retirement account" means an individual retirement account under Section 408 of the Code, a Roth IRA under Section 408A of the Code, a simplified employee pension under Section 408(k) of the Code or a simple retirement account for employees under Section 408(p) of the Code. (3) "Military retirement plan" means retirement plan benefits received as a result of service in the active or reserve components of the United States Army, Navy, Air Force, Marines or Coast Guard. (4) "Pension deduction amount" means $10,000. (5) "Primary recipient" means the individual upon whose earnings or contributions the retirement plan benefits are based or the surviving spouse of that individual. (6) "Retirement plan benefits" means employee retirement plan benefits, except pick-up contributions for which a subtraction is allowed under paragraph E , reported as pension or annuity income for federal income tax purposes and individual retirement account benefits reported as individual retirement account distributions for federal income tax purposes. "Retirement plan benefits" does not include distributions that are subject to the tax imposed by the Code, Section 72(t); [PL 2017, c. 170, Pt. H, §2 (AMD).] M-2. For tax years beginning on or after January 1, 2016: (1) For each individual who is a primary recipient of retirement plan benefits, the reduction is the sum of: (a) Excluding military retirement plan benefits, an amount that is the lesser of: (i) The aggregate of retirement plan benefits under employee retirement plans or individual retirement accounts included in the individual’s federal adjusted gross income; and (ii) The pension deduction amount reduced by the total amount of the individual’s social security benefits and railroad retirement benefits paid by the United States, but not less than $0; and (b) An amount equal to the aggregate of retirement benefits under military retirement plans included in the individual’s federal adjusted gross income; and (2) For purposes of this paragraph, the following terms have the following meanings. (a) "Employee retirement plan" means a state, federal or military retirement plan or any other retirement benefit plan established and maintained by an employer for the benefit of its employees under the Code, Section 401(a), Section 403 or Section 457(b), except that distributions made are not eligible for the deduction provided by this paragraph if they are made prior to age 55 and are not part of a series of substantially equal periodic payments made for the life of the primary recipient or the joint lives of the primary recipient and that recipient's designated beneficiary. (b) "Individual retirement account" means an individual retirement account under Section 408 of the Code, a Roth IRA under Section 408A of the Code, a simplified employee pension under Section 408(k) of the Code or a simple retirement account for employees under Section 408(p) of the Code. (c) "Military retirement plan" means retirement plan benefits received as a result of service in the active or reserve components of the United States Army, Navy, Air Force, Marines, Coast Guard or Space Force. For tax years beginning on or after January 1, 2026, "military retirement plan" means retirement plan benefits received as a result of service in the active or reserve components of the uniformed services of the United States as defined in 37 United States Code, Section 101(3). (d) "Pension deduction amount" means: (i) For tax years beginning prior to January 1, 2022, $10,000; (ii) For tax years beginning in 2022, $25,000; (iii) For tax years beginning in 2023, $30,000; and (iv) For tax years beginning on or after January 1, 2024, the maximum annual benefit that an individual eligible to retire at the retirement age, as defined in 42 United States Code, Section 416(l), as of January 1st of the tax year may receive under the federal Social Security Act and amendments to that Act as of June 28, 2023. (e) "Primary recipient" means the individual upon whose earnings or contributions the retirement plan benefits are based or the surviving spouse of that individual. (f) "Retirement plan benefits" means employee retirement plan benefits, except pick-up contributions for which a subtraction is allowed under paragraph E , reported as pension or annuity income for federal income tax purposes and individual retirement account benefits reported as individual retirement account distributions for federal income tax purposes. "Retirement plan benefits" does not include distributions that are subject to the tax imposed by the Code, Section 72(t); [PL 2025, c. 271, Pt. C, §2 (AMD); PL 2025, c. 452, §1 (AMD).] M-3. For tax years beginning on or after January 1, 2025, the amount in paragraph M‑2 , subparagraph (1), division (a) must be reduced by an amount equal to the total amount in paragraph M‑2 , subparagraph (1), division (a) multiplied by a fraction, the numerator of which is the taxpayer's federal adjusted gross income less the applicable amount, except that the numerator may not be less than zero, and the denominator of which is $50,000 in the case of a married individual filing a separate return and $100,000 in all other filing cases. The fraction contained in this paragraph may not produce a result that is more than one. The applicable amount must be adjusted for inflation in accordance with section 5403, subsection 11 . For purposes of this paragraph, "applicable amount" means: (1) For individuals filing as single individuals, $125,000; (2) For individuals filing as heads of households, $187,500; (3) For individuals filing married joint returns or as surviving spouses, $250,000; or (4) For married individuals filing separate returns, 1/2 of the applicable amount under subparagraph (3); [RR 2025, c. 1, Pt. A, §55 (COR).] N. Interest or dividends on obligations or securities of this State and its political subdivisions and authorities to the extent included in federal adjusted gross income; [PL 2001, c. 358, Pt. CC, §3 (NEW).] O. A Holocaust victim settlement payment received by a Holocaust victim to the extent included in federal adjusted gross income. This paragraph applies only to a taxpayer who is the first recipient of a Holocaust victim settlement payment. For purposes of this paragraph, the following terms have the following meanings. (1) "Holocaust victim" means an individual who died, lost property or was a victim of persecution as a result of discriminatory laws, policies or actions targeted against discrete groups of individuals based on race, religion, ethnicity, sexual orientation, gender identity or national origin, whether or not the individual was actually a member of any of those groups, or because the individual assisted or allegedly assisted any of those groups, between January 1, 1929 and December 31, 1945, in Nazi Germany or in any European country allied with or occupied by Nazi Germany. "Holocaust victim" includes the spouse or descendant of such an individual. (2) "Holocaust victim settlement payment" means a payment received: (a) As a result of the taxpayer's status as a Holocaust victim; (b) As a result of the settlement of any other Holocaust claim, including an insurance claim, a claim relating to looted art, a claim relating to looted financial assets, a claim relating to slave labor wages or a class action lawsuit claim against Swiss banks; or (c) As interest on any payment under division (a) or (b) accumulated or accrued through the date of payment; [PL 2021, c. 366, §34 (AMD).] P. An amount equal to the absolute value of any net operating loss arising in a tax year beginning or ending in 2001 for which federal adjusted gross income was increased in accordance with subsection 1, paragraph M and that, pursuant to Section 102 of the federal Job Creation and Worker Assistance Act of 2002, Public Law 107-147, was carried back more than 2 years to the taxable year for federal income tax purposes, but only to the extent that: (1) Maine taxable income is not reduced below zero; (2) The taxable year is either within 2 years prior to the year in which the loss arose or within the allowable federal period for carry-over of net operating losses; (3) The amount has not been previously used as a modification pursuant to this subsection; and (4) The modification under this paragraph is not claimed for any tax year beginning in 2009, 2010 or 2011. The amount not deducted as the result of the restriction with respect to tax years beginning in 2009, 2010 or 2011 may be deducted in any tax year beginning after December 31, 2011, but only to the extent that the requirements of subparagraphs (1) and (3) are met and the taxable year is within the allowable federal period for carry-over plus the number of years that the net operating loss carry-over adjustment was not deducted as a result of the restriction with respect to tax years beginning in 2009, 2010 or 2011; [PL 2009, c. 213, Pt. ZZZ, §3 (AMD).] P. (REALLOCATED TO T. 36, §5122, sub-§2, ¶T) [PL 2001, c. 679, §4 (NEW); PL 2001, c. 679, §6 (AFF); RR 2003, c. 1, §37 (RAL).] Q. A fraction of any amount previously added back by the taxpayer to federal adjusted gross income pursuant to subsection 1, paragraph N . (1) With respect to property first placed in service during taxable years beginning in 2002, the adjustment under this paragraph is available for each year during the recovery period, beginning 2 years after the beginning of the taxable year during which the property was first placed in service. The fraction is equal to the amount added back under subsection 1, paragraph N with respect to the property, divided by the number of years in the recovery period minus 2. (2) With respect to all other property, for the taxable year immediately following the taxable year during which the property was first placed in service, the fraction allowed by this paragraph is equal to 5% of the amount added back under subsection 1, paragraph N with respect to the property. For each subsequent taxable year during the recovery period, the fraction is equal to 95% of the amount added back under subsection 1, paragraph N with respect to the property, divided by the number of years in the recovery period minus 2. In the case of property expensed pursuant to Section 179 of the Code, the term "recovery period" means the recovery period that would have been applicable to the property had Section 179 not been applied; [PL 2005, c. 416, §1 (AMD).] R. [PL 2003, c. 20, Pt. EE, §2 (RP).] S. [PL 2003, c. 20, Pt. EE, §2 (RP).] T. (REALLOCATED FROM T. 36, §5122, sub-§2, ¶P) [PL 2015, c. 267, Pt. DD, §11 (RP); PL 2015, c. 267, Pt. DD, §34 (AFF).] U. For income tax years beginning on or after January 1, 2015, the gain attributable to the sale of sustainably managed, eligible timberlands as calculated in this paragraph. (1) As used in this paragraph, unless the context otherwise indicates, the following terms have the following meanings. (a) "Commercial harvesting" or "commercially harvested" means the harvesting of forest products that have commercial value. (b) "Eligible timberlands" means land of at least 10 acres located in the State and used primarily for the growth of trees to be commercially harvested. Land that would otherwise be included within this definition may not be excluded because of: (i) Use of the land for multiple public recreation activities; (ii) Statutory or governmental restrictions that prevent commercial harvesting of trees or require a primary use of the land other than commercial harvesting; (iii) Deed restrictions, restrictive covenants or organizational charters that prevent commercial harvesting of trees or require a primary use of land other than commercial harvesting and that were effective prior to January 1, 1982; or (iv) Past or present multiple use for mineral exploration. (c) "Forest products that have commercial value" means logs, pulpwood, veneer, bolt wood, wood chips, stud wood, poles, pilings, biomass, fuel wood, Christmas trees, maple syrup, nursery products used for ornamental purposes, wreaths, bough material or cones or other seed products. (d) "Sustainably managed" means: (i) A forest management and harvest plan, as defined in section 573, subsection 3‑A , has been prepared for the eligible timberlands and has been in effect for the entire time period used to compute the amount of the subtraction modification under this paragraph; and (ii) The taxpayer has received a written statement from a licensed forester certifying that, as of the time of the sale, the eligible timberlands have been managed in accordance with the plan under subdivision (i) during that period. (2) To the extent they are included in the taxpayer's federal adjusted gross income, the following amounts must be subtracted from federal adjusted gross income: (a) For eligible timberlands held by the taxpayer for at least a 10-year period beginning on or after January 1, 2005 but less than an 11-year period beginning on or after January 1, 2005, 1/15 of the gain recognized on the sale of the eligible timberlands; (b) For eligible timberlands held by the taxpayer for at least an 11-year period beginning on or after January 1, 2005 but less than a 12-year period beginning on or after January 1, 2005, 2/15 of the gain recognized on the sale of the eligible timberlands; (c) For eligible timberlands held by the taxpayer for at least a 12-year period beginning on or after January 1, 2005 but less than a 13-year period beginning on or after January 1, 2005, 1/5 of the gain recognized on the sale of the eligible timberlands; (d) For eligible timberlands held by the taxpayer for at least a 13-year period beginning on or after January 1, 2005 but less than a 14-year period beginning on or after January 1, 2005, 4/15 of the gain recognized on the sale of the eligible timberlands; (e) For eligible timberlands held by the taxpayer for at least a 14-year period beginning on or after January 1, 2005 but less than a 15-year period beginning on or after January 1, 2005, 1/3 of the gain recognized on the sale of the eligible timberlands; (f) For eligible timberlands held by the taxpayer for at least a 15-year period beginning on or after January 1, 2005 but less than a 16-year period beginning on or after January 1, 2005, 2/5 of the gain recognized on the sale of the eligible timberlands; (g) For eligible timberlands held by the taxpayer for at least a 16-year period beginning on or after January 1, 2005 but less than a 17-year period beginning on or after January 1, 2005, 7/15 of the gain recognized on the sale of the eligible timberlands; (h) For eligible timberlands held by the taxpayer for at least a 17-year period beginning on or after January 1, 2005 but less than an 18-year period beginning on or after January 1, 2005, 8/15 of the gain recognized on the sale of the eligible timberlands; (i) For eligible timberlands held by the taxpayer for at least an 18-year period beginning on or after January 1, 2005 but less than a 19-year period beginning on or after January 1, 2005, 3/5 of the gain recognized on the sale of the eligible timberlands; (j) For eligible timberlands held by the taxpayer for at least a 19-year period beginning on or after January 1, 2005 but less than a 20-year period beginning on or after January 1, 2005, 2/3 of the gain recognized on the sale of the eligible timberlands; (k) For eligible timberlands held by the taxpayer for at least a 20-year period beginning on or after January 1, 2005 but less than a 21-year period beginning on or after January 1, 2005, 11/15 of the gain recognized on the sale of the eligible timberlands; (l) For eligible timberlands held by the taxpayer for at least a 21-year period beginning on or after January 1, 2005 but less than a 22-year period beginning on or after January 1, 2005, 4/5 of the gain recognized on the sale of the eligible timberlands; (m) For eligible timberlands held by the taxpayer for at least a 22-year period beginning on or after January 1, 2005 but less than a 23-year period beginning on or after January 1, 2005, 13/15 of the gain recognized on the sale of the eligible timberlands; (n) For eligible timberlands held by the taxpayer for at least a 23-year period beginning on or after January 1, 2005 but less than a 24-year period beginning on or after January 1, 2005, 14/15 of the gain recognized on the sale of the eligible timberlands; or (o) For eligible timberlands held by the taxpayer for at least a 24-year period beginning on or after January 1, 2005, all of the gain recognized on the sale of the eligible timberlands. (3) Taxpayers claiming this credit must attach a sworn statement from a forester licensed pursuant to Title 32, chapter 76 that the timberlands for which the credit is claimed have been managed sustainably. For the purposes of this subparagraph, "sustainably" means that the timberlands for which the credit is claimed have been managed to protect soil productivity and to maintain or improve stand productivity and timber quality; known occurrences of threatened or endangered species and rare or exemplary natural communities; significant wildlife habitat and essential wildlife habitat; and water quality, wetlands and riparian zones. Upon request of the State Tax Assessor, the Director of the Bureau of Forestry within the Department of Agriculture, Conservation and Forestry may provide assistance in determining whether timberlands for which the credit is claimed have been managed sustainably. When assistance is requested under this subparagraph, the director or the director's designee may enter and examine the timberlands for the purpose of determining whether the timberlands have been managed sustainably. In the case of timberlands owned by an entity that is treated as a pass-through entity for income tax purposes, the land must be treated as eligible timberland if ownership and use of the land by the pass-through entity satisfies the requirements of this paragraph. If the owner of the eligible timberlands is an S corporation, the taxpayer must subtract the owner's pro rata share of the gain. If the owner of the timberlands is a partnership or limited liability company taxed as a partnership, the taxpayer must subtract the taxpayer's distributive share of the gain, subject to the percentage limitations provided in this paragraph. This modification may not reduce Maine taxable income to less than zero. To the extent this modification results in Maine taxable income that is less than zero for the taxable year, the excess negative modification amount may be carried forward and applied as a subtraction modification for up to 10 taxable years. The entire amount of the excess negative modification must be carried to the earliest of the taxable years to which, by reason of this subsection, the negative modification may be carried and then to each of the other taxable years to the extent the unused negative modification is not used for a prior taxable year. Earlier carry-forward modifications must be used before newer modifications generated in later years; [PL 2005, c. 622, §27 (AMD); PL 2005, c. 644, §5 (AMD); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).] V. The taxpayer's pro rata share of an amount that was previously added back to federal taxable income pursuant to section 5200‑A, subsection 1, paragraph H by an S corporation of which the taxpayer is a shareholder and by which, absent the S corporation election, the corporation could have reduced its federal taxable income for the taxable year pursuant to section 5200‑A, subsection 2, paragraph H , except that the modification under this paragraph may not be claimed for any tax year beginning in 2009, 2010 or 2011. The amount not deducted as the result of the restriction with respect to tax years beginning in 2009, 2010 or 2011 may be deducted in any tax year beginning after December 31, 2011, but only to the extent that the requirements of section 5200‑A, subsection 2, paragraph H , subparagraphs (1) and (3) are met and the taxable year is within the allowable federal period for carry-over plus the number of years that the net operating loss carry-over adjustment was not deducted as a result of the restriction with respect to tax years beginning in 2009, 2010 or 2011; [PL 2009, c. 213, Pt. ZZZ, §4 (AMD).] W. The taxpayer's pro rata share of an amount that was previously added back to federal taxable income pursuant to section 5200‑A, subsection 1, paragraph M by an S corporation of which the taxpayer is a shareholder and by which, absent the S corporation election, the corporation could have reduced its federal taxable income for the taxable year pursuant to section 5200‑A, subsection 2, paragraph L ; [PL 2007, c. 466, Pt. A, §66 (RPR); PL 2007, c. 466, Pt. A, §70 (AFF).] X. The taxpayer's pro rata share of an amount that was previously added back to federal taxable income by a corporation of which the taxpayer is a shareholder and by which, absent an S corporation election, the corporation could have reduced its federal taxable income for the taxable year pursuant to section 5200‑A, subsection 2, paragraph M , R , V , Y , Z , AA or FF ; [PL 2021, c. 181, Pt. A, §5 (AMD).] Y. [PL 2015, c. 267, Pt. DD, §12 (RP); PL 2015, c. 267, Pt. DD, §34 (AFF).] Z. For income tax years beginning on or after January 1, 2006, to the extent included in federal adjusted gross income and not otherwise removed from Maine taxable income, an amount equal to the total of capital gains and ordinary income resulting from depreciation recapture determined in accordance with the Code, Sections 1245 and 1250 that is realized upon the sale of property certified as multifamily affordable housing property by the Maine State Housing Authority in accordance with Title 30‑A, section 4722, subsection 1, paragraph AA ; [RR 2007, c. 2, §22 (COR).] AA. For taxable years beginning on or after January 1, 2009, an amount equal to the net increase in the depreciation deductions allowable under Sections 167 and 168 of the Code that would have been applicable to that property had the depreciation deduction under the Code, Section 168(k) not been claimed with respect to such property placed in service on or after January 1, 2008 for which an addition was required under subsection 1, paragraph AA in a prior year. Upon the taxable disposition of property to which this paragraph applies, the amount of any gain or loss includable in federal adjusted gross income must be adjusted for Maine income tax purposes by an amount equal to the difference between the addition modification for such property under subsection 1, paragraph AA and the subtraction modifications allowed pursuant to this paragraph. The total amount of subtraction claimed for property under this paragraph for all tax years may not exceed the addition modification under subsection 1, paragraph AA for the same property; [RR 2009, c. 2, §109 (COR).] Revisor's Note: (Paragraph AA as enacted by PL 2007, c. 689, §3 is REALLOCATED TO TITLE 36, SECTION 5122, SUBSECTION 2, PARAGRAPH BB) BB. (REALLOCATED FROM T. 36, §5122, sub-§2, ¶AA) [PL 2017, c. 170, Pt. D, §4 (RP).] CC. An amount equal to the value of any prior year addition modification under subsection 1, paragraph DD , but only to the extent that: (1) Maine taxable income is not reduced below zero; (2) The taxable year is within the allowable federal period for carry-over plus the number of years that the net operating loss carry-over adjustment was not deducted as a result of the restriction with respect to tax years beginning in 2009, 2010 or 2011; (3) The amount has not been previously used as a modification pursuant to this subsection; and (4) The modification under this paragraph is not claimed for any tax year beginning in 2009, 2010 or 2011; [RR 2009, c. 1, §26 (COR).] Revisor's Note: (Paragraph CC as enacted by PL 2009, c. 213, Pt. BBBB, §8 and affected by §17 is REALLOCATED TO TITLE 36, SECTION 5122, SUBSECTION 2, PARAGRAPH DD) Revisor's Note: (Paragraph CC as enacted by PL 2009, c. 434, §69 and affected by §84 is REALLOCATED TO TITLE 36, SECTION 5122, SUBSECTION 2, PARAGRAPH EE) DD. (REALLOCATED FROM T. 36, §5122, sub-§2, ¶CC) [PL 2023, c. 360, Pt. B, §6 (RP).] EE. (REALLOCATED FROM T. 36, §5122, sub-§2, ¶CC) To the extent included in federal adjusted gross income, an amount constituting benefits received under a municipal property tax assistance program established pursuant to section 6232, subsections 1‑A and 1-B; [PL 2025, c. 337, §1 (AMD).] FF. [PL 2021, c. 635, Pt. H, §16 (RP); PL 2021, c. 635, Pt. H, §18 (AFF).] Revisor's Note: (Paragraph FF as enacted by PL 2009, c. 625, §12 and affected by §15 is REALLOCATED TO TITLE 36, SECTION 5122, SUBSECTION 2, PARAGRAPH GG) GG. (REALLOCATED FROM T. 36, §5122, sub-§2, ¶FF) [PL 2023, c. 360, Pt. B, §7 (RP).] HH. To the extent included in federal adjusted gross income, annuity payments made to the survivor of a deceased member of the military who died as the result of service in active or reserve components of the United States Army, Navy, Air Force, Marines, Coast Guard or Space Force under a survivor benefit plan or reserve component survivor benefit plan pursuant to 10 United States Code, Chapter 73 reduced by any amount claimed as a modification under paragraph M , M‑1 or M‑2 ; [PL 2023, c. 523, Pt. B, §2 (AMD).] Revisor's Note: (Paragraph HH as enacted by PL 2011, c. 454, §9 is REALLOCATED TO TITLE 36, SECTION 5122, SUBSECTION 2, PARAGRAPH JJ) II. For taxable years beginning on or after January 1, 2012, an amount equal to the net increase in the depreciation deduction allowable under the Code, Sections 167 and 168 that would have been applicable to that property had the depreciation deduction under the Code, Section 168(k) not been claimed with respect to such property placed in service during the taxable year beginning in 2011 or 2012 for which an addition was required under subsection 1, paragraph FF , subparagraph (2) for the taxable year beginning in 2011 or 2012. Upon the taxable disposition of property to which this paragraph applies, the amount of any gain or loss includable in federal adjusted gross income must be adjusted for Maine income tax purposes by an amount equal to the difference between the addition modification for such property under subsection 1, paragraph FF , subparagraph (2) related to property placed in service outside the State and the subtraction modifications allowed pursuant to this paragraph. The total amount of the subtraction modification claimed under this paragraph for all tax years may not exceed the addition modification under subsection 1, paragraph FF , subparagraph (2) for the same property; [PL 2013, c. 424, Pt. A, §26 (RPR).] JJ. (REALLOCATED FROM T. 36, §5122, sub-§2, ¶HH) To the extent included in federal adjusted gross income, an amount equal to the distribution from a private venture capital fund of the refundable portion of the credit allowed under section 5216‑B ; [PL 2013, c. 368, Pt. TT, §5 (AMD).] KK. To the extent included in federal adjusted gross income, an amount equal to the refundable portion of the income tax credit under the Maine New Markets Capital Investment Program under Title 10, section 1100‑Z ; [PL 2013, c. 368, Pt. TT, §6 (AMD).] LL. To the extent included in federal adjusted gross income and to the extent otherwise subject to Maine income tax, an amount equal to military compensation earned during the taxable year for service performed outside of this State pursuant to written military orders: (1) For active duty service in the active components of the United States Army, Navy, Air Force, Marines, Coast Guard or Space Force by a service member whose permanent duty station during such service is located outside of this State; and (2) For active duty service in the active or reserve components of the United States Army, Navy, Air Force, Marines, Coast Guard or Space Force or in the Maine National Guard by a service member in support of a federal operational mission or a declared state or federal disaster response when the orders are either at federal direction or at the direction of the Governor of this State; [PL 2023, c. 523, Pt. B, §3 (AMD).] MM. For taxable years beginning on or after January 1, 2014, an amount equal to the net increase in the depreciation deduction allowable under the Code, Sections 167 and 168 that would have been applicable to that property had the depreciation deduction under the Code, Section 168(k) not been claimed with respect to such property placed in service during the taxable year beginning in 2013 for which an addition was required under subsection 1, paragraph HH , subparagraph (2) for the taxable year beginning in 2013. Upon the taxable disposition of property to which this paragraph applies, the amount of any gain or loss includable in federal adjusted gross income must be adjusted for Maine income tax purposes by an amount equal to the difference between the addition modification for such property under subsection 1, paragraph HH , subparagraph (2) and the subtraction modifications allowed pursuant to this paragraph. The total amount of subtraction claimed under this paragraph for all tax years may not exceed the addition modification under subsection 1, paragraph HH , subparagraph (2) for the same property; [PL 2015, c. 388, Pt. A, §6 (AMD).] NN. For taxable years beginning on or after January 1, 2015, an amount equal to the net increase in the depreciation deduction allowable under the Code, Sections 167 and 168 that would have been applicable to that property had the depreciation deduction under the Code, Section 168(k) not been claimed with respect to such property placed in service during the taxable year beginning in 2014 for which an addition was required under subsection 1, paragraph II , subparagraph (2) for the taxable year beginning in 2014. Upon the taxable disposition of property to which this paragraph applies, the amount of any gain or loss includable in federal adjusted gross income must be adjusted for Maine income tax purposes by an amount equal to the difference between the addition modification for such property under subsection 1, paragraph II , subparagraph (2) and the subtraction modifications allowed pursuant to this paragraph. The total amount of subtraction claimed under this paragraph for all tax years may not exceed the addition modification under subsection 1, paragraph II , subparagraph (2) for the same property; and [PL 2015, c. 388, Pt. A, §7 (AMD).] OO. For taxable years beginning on or after January 1, 2016, an amount equal to the net increase in the depreciation deduction allowable under the Code, Sections 167 and 168 that would have been applicable to that property had the depreciation deduction under the Code, Section 168(k) not been claimed with respect to such property placed in service during any taxable year beginning on or after January 1, 2015 but before January 1, 2020 for which an addition was required under subsection 1, paragraph KK , subparagraph (2) for the taxable year. Upon the taxable disposition of property to which this paragraph applies, the amount of any gain or loss includable in federal adjusted gross income must be adjusted for Maine income tax purposes by an amount equal to the difference between the addition modification for such property under subsection 1, paragraph KK , subparagraph (2) and the subtraction modifications allowed pursuant to this paragraph. The total amount of subtraction claimed under this paragraph for all tax years may not exceed the addition modification under subsection 1, paragraph KK , subparagraph (2) for the same property. [PL 2019, c. 659, Pt. I, §1 (AMD).] PP. For taxable years beginning on or after January 1, 2018, for business expenses related to carrying on a trade or business as a registered caregiver or a registered dispensary, as defined in Title 22, section 2421‑A , an amount equal to the deduction that would otherwise be allowable under this Part to the extent that the deduction is disallowed under the Code, Section 280E. For taxable years beginning on or after January 1, 2023, for business expenses related to carrying on a trade or business as a registered caregiver, a registered dispensary or a manufacturing facility, as defined in Title 22, section 2421‑A , or a cannabis establishment or testing facility, as defined in Title 28‑B, section 102‑A , an amount equal to the deduction that would otherwise be allowable under this Part to the extent that the deduction is disallowed under the Code, Section 280E. [PL 2023, c. 679, Pt. C, §14 (AMD).] Revisor's Note: (Paragraph PP as enacted by PL 2017, c. 474, Pt. C, §3 is REALLOCATED TO TITLE 36, SECTION 5122, SUBSECTION 2, PARAGRAPH TT) QQ. For tax years beginning on or after January 1, 2020, any earnings on funds in an account established under a qualified ABLE program that complies with the requirements of the federal Achieving a Better Life Experience Act of 2014, Public Law 113‑295. [PL 2019, c. 348, §3 (NEW).] Revisor's Note: (Paragraph QQ as enacted by PL 2019, c. 527, Pt. A, §2 is REALLOCATED TO TITLE 36, SECTION 5122, SUBSECTION 2, PARAGRAPH RR) Revisor's Note: (Paragraph QQ as enacted by PL 2019, c. 530, Pt. C, §1 is REALLOCATED TO TITLE 36, SECTION 5122, SUBSECTION 2, PARAGRAPH SS) RR. (REALLOCATED FROM T. 36, §5122, sub-§2, ¶QQ) For taxable years beginning on or after January 1, 2020, an amount equal to the net increase in the depreciation deduction allowable under the Code, Sections 167 and 168 that would have been applicable to that property had the depreciation deduction under the Code, Section 168(k) not been claimed with respect to such property placed in service during the taxable year beginning on or after January 1, 2020 for which an addition was required under subsection 1, paragraph KK for the taxable year. Upon the taxable disposition of property to which this paragraph applies, the amount of any gain or loss includable in federal adjusted gross income must be adjusted for Maine income tax purposes by an amount equal to the difference between the addition modification for such property under subsection 1, paragraph KK and the subtraction modifications allowed pursuant to this paragraph. The total amount of subtraction claimed under this paragraph for all tax years may not exceed the addition modification under subsection 1, paragraph KK for the same property. [PL 2019, c. 527, Pt. A, §2 (NEW); RR 2019, c. 1, Pt. A, §70 (RAL).] SS. (REALLOCATED FROM T. 36, §5122, sub-§2, ¶QQ) For taxable years beginning on or after January 1, 2020, to the extent included in federal adjusted gross income, student loan payments made by the taxpayer's employer directly to a lender on behalf of a qualified health care employee. As used in this paragraph, "qualified health care employee" means an individual who is employed by a hospital located in this State and who is licensed under Title 32, chapter 31, subchapter 3 or 4 ; chapter 36, subchapter 4 ; or chapter 48, subchapter 2 . [PL 2021, c. 635, Pt. H, §17 (AMD); PL 2021, c. 635, Pt. H, §18 (AFF).] TT. (REALLOCATED FROM T. 36, §5122, sub-§2, ¶PP) [PL 2021, c. 1, Pt. H, §2 (RP); PL 2021, c. 1, Pt. H, §5 (AFF).] UU. An amount equal to the value of any prior year addition modification under subsection 1, paragraph MM , but only to the extent that: (1) Maine taxable income is not reduced below zero; (2) The amount has not been previously used as a modification pursuant to this paragraph or otherwise used to reduce Maine taxable income; and (3) The taxpayer does not include the amount in computing any net operating loss carry-back or carry-over pursuant to the Code, Section 172 for federal income tax purposes. [PL 2021, c. 1, Pt. D, §2 (NEW).] VV. For taxable years beginning on or after January 1, 2021, an amount equal to the value of any prior year addition modification under subsection 1, paragraph NN , but only to the extent that: (1) Maine taxable income is not reduced below zero; (2) No more than 25% of the amount is used as a modification in any taxable year; and (3) The amount has not been previously used as a modification pursuant to this paragraph or otherwise used to reduce Maine taxable income. [PL 2021, c. 1, Pt. E, §2 (NEW).] WW. For tax years beginning on or after January 1, 2020 but not later than December 31, 2020, for a taxpayer with a federal adjusted gross income of less than $150,000, the total amount of unemployment compensation, up to $10,200, received by the taxpayer or, in the case of a joint return, received by each spouse, to the extent included in federal adjusted gross income pursuant to the Code, Section 85. [PL 2021, c. 1, Pt. Z, §1 (NEW).] XX. For tax years beginning on or after January 1, 2022, to the extent included in federal adjusted gross income, student loan payments made directly to a lender on behalf of the taxpayer by a student loan repayment program funded by a nonprofit foundation and administered by the Finance Authority of Maine for residents of the State employed by a business located in the State. [PL 2021, c. 635, Pt. G, §1 (NEW).] Revisor's Note: (Paragraph XX as enacted by PL 2021, c. 681, Pt. G, §4 is REALLOCATED TO TITLE 36, SECTION 5122, SUBSECTION 2, PARAGRAPH ZZ) YY. For taxable years beginning on or after January 1, 2023, the portion of contributions to a qualified tuition program established under Section 529 of the Code up to $1,000 per designated beneficiary. This deduction may not be claimed when federal adjusted gross income exceeds $100,000 for a single individual and married persons filing separate returns or $200,000 for individuals filing married joint returns and heads of households. [PL 2021, c. 707, §1 (NEW).] ZZ. (REALLOCATED FROM T. 36, §5122, sub-§2, ¶XX) For a tribal member residing on tribal land and for an estate of a decedent who at the time of death was a tribal member residing on tribal land, the Maine adjusted gross income derived from or connected with sources on tribal land as determined under section 5132 if the net amount is greater than zero. [PL 2021, c. 681, Pt. G, §4 (NEW); PL 2021, c. 681, Pt. G, §6 (AFF); RR 2021, c. 2, Pt. A, §127 (RAL).] AAA. For taxable years beginning on or after January 1, 2025, to the extent included in federal adjusted gross income and to the extent otherwise subject to state income tax, an amount equal to any gain recognized on the sale by the taxpayer of an ownership interest greater than 50% in a qualified business if the business provides housing and was transferred to a cooperative affordable housing corporation organized under Title 13, chapter 85, subchapter 1-A or a municipal housing authority, as defined in Title 30‑A, section 4702, subsection 10-A, or an affiliate of a municipal housing authority. (1) The deduction allowed pursuant to this paragraph may not exceed $750,000. (2) For purposes of this paragraph, "qualified business" means a business whose securities are not publicly traded on any stock exchange, including a corporation, an S corporation, a limited liability company, a limited liability partnership, a sole proprietorship and all entities that are not publicly traded and are related by common majority ownership or control, and: (a) That is registered with the Secretary of State; or (b) Whose principal place of business is within the State. [PL 2025, c. 455, §1 (NEW).] [RR 2025, c. 1, Pt. A, §55 (COR).]

3. Fiduciary adjustment. There shall be added to or subtracted from federal adjusted gross income, as the case may be, the taxpayer's share of the fiduciary adjustment determined under section 5164 . [P&SL 1969, c. 154, §F/§1 (NEW).]

4. Cross reference. For modifications required to be made by a partner relating to items of income, gain, loss or deductions of a partnership, see chapter 815 . [P&SL 1969, c. 154, §F/§1 (NEW).]
36 M.R.S. § 3203 — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3203
36 §3203. Tax levied; consignment sales; credited to Highway Fund; allowance for losses
Status: in_force

1. Generally. [PL 2009, c. 496, §18 (RP).]

1-A. Special biodiesel rate. [PL 2005, c. 677, Pt. A, §1 (NEW); MRSA T. 36 §3203, sub-§1-A (RP).]

1-B. Generally; rates. Except as provided in section 3204‑A , an excise tax is levied and imposed on all suppliers of distillates sold, on all retailers of low-energy fuel sold and on all users of special fuel used in this State for each gallon of distillate at the rate of 31.2¢ per gallon. Tax rates for each gallon of low-energy fuel are based on the British Thermal Unit, referred to in this subsection as "BTU," energy content for each fuel as based on gasoline gallon equivalents or the comparable measure for distillates. The gasoline gallon equivalent is the amount of alternative fuel that equals the BTU energy content of one gallon of gasoline. For purposes of this subsection, "base rate" means the rate in effect for gasoline or diesel on July 1st of each year. A biodiesel blend containing less than 90% biodiesel fuel is subject to the rate of tax imposed on diesel. A. This paragraph establishes the applicable BTU values and tax rates based on gasoline gallon equivalents. Fuel type based on gasoline BTU content per gallon or gasoline gallon equivalent Tax rate formula (BTU value fuel/BTU value gasoline) x base rate gasoline Gasoline 115,000 100% x base rate Propane 84,500 73% x base rate Compressed Natural Gas (CNG) 115,000 100% x base rate Methanol 56,800 49% x base rate Ethanol 76,000 66% x base rate Hydrogen 115,000 100% x base rate Hydrogen Compressed Natural Gas 115,000 100% x base rate [PL 2007, c. 650, §2 (NEW).] B. This paragraph establishes the applicable BTU values and tax rates based on distillate gallon equivalents. Fuel type based on diesel BTU content per gallon or gallon equivalent Tax rate formula (BTU value fuel/BTU value diesel) x base rate diesel Diesel 128,400 100% x base rate Liquefied Natural Gas (LNG) 73,500 57% x base rate Biodiesel 118,300 92% x base rate [PL 2011, c. 240, §25 (AMD).] C. The conversion factors established in this paragraph must be used in converting to gasoline gallon equivalents. (1) For compressed natural gas, BTUs per 100 standard cubic feet is 93,000, and there are 123.66 standard cubic feet per gasoline gallon equivalent. (2) For hydrogen, BTUs per 100 standard cubic feet is 27,000, and there are 425.93 standard cubic feet per gasoline gallon equivalent. (3) For hydrogen compressed natural gas, BTUs per 100 standard cubic feet is 79,800, and there are 144.11 standard cubic feet per gasoline gallon equivalent. [PL 2007, c. 650, §2 (NEW).] [PL 2019, c. 379, Pt. B, §8 (AMD).]

2. Legal incidence of tax. Special fuel may be taxed only once under this section. The tax imposed by this section is declared to be a levy and assessment on the ultimate consumer, and other persons levied and assessed pursuant to this chapter are agents of the State for the collection of the tax. The supplier and retailer are primarily responsible for paying the tax. When a supplier sells and delivers to a licensed exporter wholly for exportation from the State or to another supplier in the State, the purchasing supplier is primarily responsible for paying the tax. If a supplier or retailer includes the tax on a bill to a customer, it must be shown as a separate line item and identified as "Maine special fuel tax." [PL 2007, c. 693, §23 (AMD).]

3. Delivery by supplier or retailer. When distillates are delivered by a supplier to a consumer or to a retail outlet, those distillates are deemed to have been sold within the meaning of this chapter, even if the retail outlet is owned in whole or in part by the supplier. [PL 2007, c. 438, §75 (AMD).]

4. Highway Fund. All taxes and fines collected under this chapter must be credited to the Highway Fund, except that beginning July 1, 2009 and ending June 30, 2023, the Treasurer of State shall deposit monthly into the TransCap Trust Fund established in Title 30‑A, section 6006‑G 7.5% of the excise tax imposed under subsection 1‑B , and beginning July 1, 2023, the Treasurer of State shall deposit monthly into the TransCap Trust Fund established in Title 30‑A, section 6006‑G 10.25% of the excise tax imposed under subsection 1‑B . [PL 2023, c. 189, Pt. G, §2 (AMD).]

5. Allowance for certain losses of undyed distillates. An allowance of not more than 1/4 of 1% from the amount of undyed distillates received by a licensed supplier, plus 1/4 of 1% on all transfers in vessels, tank cars or full tank vehicle loads by the licensed supplier in the regular course of business from one of the licensed supplier's places of business to another of the licensed supplier's places of business within the State, may be allowed by the assessor to cover the loss through shrinkage, evaporation or handling sustained by the licensed supplier. The total allowance for these losses must be supported by documentation satisfactory to the assessor and may not exceed 1/2 of 1% of the receipts by the licensed supplier. The allowance must be calculated on an annual basis. A further deduction may not be allowed unless the assessor is satisfied upon definite proof submitted to the assessor that a further deduction should be allowed for a loss sustained through fire, accident or some unavoidable calamity. [PL 2013, c. 381, Pt. B, §33 (AMD).]

6. Allowance for certain losses of propane. An allowance of not more than 1% from the amount of propane received by the retailer may be allowed by the assessor to cover the loss through shrinkage, evaporation or handling sustained by the retailer. The total allowance for these losses must be supported by documentation satisfactory to the assessor. The allowance must be calculated on an annual basis. A further deduction may not be allowed unless the assessor is satisfied upon definite proof submitted to the assessor that a further deduction should be allowed for a loss sustained through fire, accident or some unavoidable calamity. [PL 2007, c. 438, §76 (AMD).]
36 M.R.S. § 5211 — ME Code / Title 36 / Part 8 / Chapter 821 / Section 5211
36 §5211. General
Status: in_force

1. Apportionment. A taxpayer, other than a resident individual, estate or trust, having income from business activity that is taxable both within and without this State, other than the rendering of purely personal services by an individual, shall apportion that taxpayer's net income as provided in this section. A taxpayer having income solely from business activity taxable within this State shall apportion that taxpayer's entire net income to this State. [RR 2025, c. 1, Pt. F, §24 (COR).]

2. Taxpayer taxable in another state. For purposes of apportionment of income under this section, a taxpayer is taxable in another state if in that state that taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business or a corporate stock tax or that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether in fact the state does or does not. [RR 2025, c. 1, Pt. F, §25 (COR).]

3. Allocation of certain nonbusiness income. [PL 1987, c. 841, §11 (RP).]

4. Rents and royalties: [PL 1987, c. 841, §11 (RP).]

5. Capital gains and losses: [PL 1987, c. 841, §11 (RP).]

6. Commercial domicile in this State. [PL 1987, c. 841, §11 (RP).]

7. Patent and copyright royalties: [PL 1987, c. 841, §11 (RP).]

8. Formula for apportionment of income to State. All income shall be apportioned to this State by multiplying the income by the sales factor. [PL 2007, c. 240, Pt. V, §2 (AMD); PL 2007, c. 240, Pt. V, §15 (AFF).]

9. Property factor. The property factor is a fraction, the numerator of which is the average value of the taxpayer's real and tangible personal property owned or rented and used in this State during the tax period and the denominator of which is the average value of all the taxpayer's real and tangible personal property owned or rented and used during the tax period. [PL 2007, c. 627, §84 (REEN); PL 2007, c. 627, §96 (AFF).]

10. Property valuation at original cost. Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at 8 times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer. [PL 2007, c. 627, §85 (REEN); PL 2007, c. 627, §96 (AFF).]

11. Determination of average value of property. The average value of property shall be determined by averaging the values at the beginning and ending of the tax period but the Tax Assessor may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property. [PL 2007, c. 627, §86 (REEN); PL 2007, c. 627, §96 (AFF).]

12. Payroll factor. The payroll factor is a fraction, the numerator of which is the total amount paid in this State during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period. Eighty-five percent of any amounts paid pursuant to a contract by the taxpayer to an employee-leasing company for leased employees, and 100% of the amount paid pursuant to a contract to a temporary services company for temporary employees, must be included in the taxpayer's payroll factor. The payroll factor of an employee-leasing company or a temporary services company must exclude compensation paid to leased or temporary employees who are providing personal services to client companies. [PL 2007, c. 627, §87 (REEN); PL 2007, c. 627, §96 (AFF).]

13. When compensation paid in this State. Compensation is paid in this State, if: A. The individual's service is performed entirely within the State; or [PL 2007, c. 627, §88 (REEN); PL 2007, c. 627, §96 (AFF).] B. The individual's service is performed both within and without the State, but the service performed without the state is incidental to the individual's service within the State; or [PL 2007, c. 627, §88 (REEN); PL 2007, c. 627, §96 (AFF).] C. Some of the service is performed in the State and the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the State, or the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this State. [PL 2007, c. 627, §88 (REEN); PL 2007, c. 627, §96 (AFF).] [PL 2007, c. 627, §88 (REEN); PL 2007, c. 627, §96 (AFF).]

14. Sales factor formula. The sales factor is a fraction, the numerator of which is the total sales of the taxpayer in this State during the tax period, and the denominator of which is the total sales of the taxpayer everywhere during the tax period. A. For purposes of calculating the sales factor, "total sales of the taxpayer" includes sales of the taxpayer and of any member of an affiliated group with which the taxpayer conducts a unitary business. [PL 2021, c. 181, Pt. E, §3 (NEW); PL 2021, c. 181, Pt. E, §4 (AFF).] B. The sales factor formula must exclude from both the numerator and the denominator sales of tangible personal property delivered or shipped by the taxpayer, regardless of F.O.B. point or other conditions of the sale, to a purchaser within a state in which the taxpayer is not taxable within the meaning of subsection 2 , unless any member of an affiliated group with which the taxpayer conducts a unitary business is taxable in that state in the same manner as a taxpayer is taxable under subsection 2 . [PL 2021, c. 181, Pt. E, §3 (NEW); PL 2021, c. 181, Pt. E, §4 (AFF).] [PL 2021, c. 181, Pt. E, §3 (AMD); PL 2021, c. 181, Pt. E, §4 (AFF).]

15. When sales of tangible personal property are in this State. Sales of tangible personal property are in this State if: A. The property is delivered or shipped to a purchaser, other than the United States Government, within this State regardless of the F.O.B. point or other conditions of the sale; or [P&SL 1969, c. 154, §F/§1 (NEW).] B. The property is shipped from an office, store, warehouse, factory or other place of storage in this State and the purchaser is the United States Government. [PL 2009, c. 213, Pt. NN, §2 (AMD); PL 2009, c. 213, Pt. NN, §5 (AFF).] [PL 2009, c. 213, Pt. NN, §2 (AMD); PL 2009, c. 213, Pt. NN, §5 (AFF).]

16. When sales other than tangible personal property are in State. [PL 2007, c. 240, Pt. V, §8 (RP); PL 2007, c. 240, Pt. V, §15 (AFF).]

16-A. Other sales. Sales other than sales of tangible personal property are sourced as follows. A. Except as otherwise provided by this subsection, receipts from the performance of services must be attributed to the state where the services are received. If the state where the services are received is not readily determinable, the services are deemed to be received at the home of the customer or, in the case of a business, the office of the customer from which the services were ordered in the regular course of the customer's trade or business. If the ordering location cannot be determined, the services are deemed to be received at the home or office of the customer to which the services are billed. In instances in which the purchaser of the service is the Federal Government, the receipts are attributable to this State if a greater proportion of the income-producing activity is performed in this State than in any other state based on costs of performance. [PL 2009, c. 213, Pt. NN, §3 (AMD); PL 2009, c. 213, Pt. NN, §5 (AFF).] B. Gross receipts from the license, sale or other disposition of patents, copyrights, trademarks or similar items of intangible personal property must be attributed to this State if the intangible property is used in this State by the licensee. If the intangible personal property is used by the licensee in more than one state, the income must be apportioned to this State according to the portion of use in this State. In instances in which the purchaser or licensee of the intangible personal property is the Federal Government, the receipts are attributable to this State if a greater proportion of the income-producing activity is performed in this State than in any other state based on costs of performance. [PL 2009, c. 213, Pt. NN, §4 (AMD); PL 2009, c. 213, Pt. NN, §5 (AFF).] C. Receipts from the sale, lease, rental or other use of real property is sourced to this State if the real property is located in this State. [PL 2007, c. 240, Pt. V, §9 (NEW); PL 2007, c. 240, Pt. V, §15 (AFF).] D. Receipts from the lease or rental of tangible personal property must be attributed to this State if the property is located in this State. [PL 2007, c. 240, Pt. V, §9 (NEW); PL 2007, c. 240, Pt. V, §15 (AFF).] E. Receipts from items of income described in section 5206‑E, subsection 2, paragraphs C to I must be sourced to this State as provided in those paragraphs. For purposes of this paragraph, section 5206‑E, subsection 2, paragraphs G and H must include the related payment processing fees. [PL 2007, c. 240, Pt. V, §9 (NEW); PL 2007, c. 240, Pt. V, §15 (AFF).] F. Gross receipts on the sale of a partnership interest must be sourced to this State in an amount equal to the gross receipts multiplied by the ratio obtained by dividing the original cost of partnership tangible property located in Maine by the original cost of partnership tangible property everywhere, determined at the time of the sale. Tangible property includes property owned or rented and is valued in accordance with subsection 10 . If more than 50% of the value of the partnership's assets consists of intangible property, gross receipts from the sale of the partnership interest must be sourced to this State in accordance with the sales factor of the partnership for its first full tax period immediately preceding the tax period of the partnership during which the partnership interest was sold. For purposes of this paragraph, the sales factor of a partnership is determined in accordance with subsection 14 , subsection 15 and subsection 16‑A, paragraphs A to E . This paragraph does not apply to the sale of a limited partner's interest in an investment partnership when more than 80% of the value of the partnership's total assets consists of intangible personal property held for investment, except that such property cannot include an interest in a partnership unless that partnership is itself an investment partnership. [PL 2019, c. 401, Pt. C, §9 (RPR); PL 2019, c. 401, Pt. C, §16 (AFF).] [PL 2019, c. 401, Pt. C, §9 (AMD); PL 2019, c. 401, Pt. C, §16 (AFF).]

16-B. Sales factor formula for certain disaster period receipts. The sales factor must exclude from the numerator sales receipts of a person whose only business activity in the State during the taxable year is the performance of services during a disaster period that are solely and directly related to a declared state disaster or emergency that were requested by the State, a county, city, town or political subdivision of the State or a registered business. [RR 2011, c. 2, §42 (COR).]

17. Variations. If the apportionment provisions of this section do not fairly represent the extent of the taxpayer's business activity in this State, the taxpayer may petition for, or the tax assessor may require, in respect to all or any part of the taxpayer's business activity, if reasonable: A. Separate accounting; or [PL 2007, c. 240, Pt. V, §10 (AMD); PL 2007, c. 240, Pt. V, §15 (AFF).] B. [PL 2007, c. 240, Pt. V, §11 (RP); PL 2007, c. 240, Pt. V, §15 (AFF).] C. [PL 2007, c. 240, Pt. V, §12 (RP); PL 2007, c. 240, Pt. V, §15 (AFF).] D. The employment of any other method to effectuate an equitable apportionment of the taxpayer's income. [PL 1987, c. 841, §13 (AMD).] [PL 2007, c. 240, Pt. V, §§10-12 (AMD); PL 2007, c. 240, Pt. V, §15 (AFF).]
36 M.R.S. § 5219-HH — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-HH
36 §5219-HH. New markets capital investment credit
Status: in_force

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 dates. [PL 2011, c. 548, §33 (NEW); PL 2011, c. 548, §35 (AFF).] B. "Authority" means the Finance Authority of Maine. [PL 2011, c. 548, §33 (NEW); PL 2011, c. 548, §35 (AFF).] C. "Commissioner" means the Commissioner of Administrative and Financial Services. [PL 2011, c. 548, §33 (NEW); PL 2011, c. 548, §35 (AFF).] D. "Credit allowance date" means, with respect to any qualified equity investment, the date on which the investment is initially made and each of the 6 anniversary dates of the date thereafter. [PL 2011, c. 548, §33 (NEW); PL 2011, c. 548, §35 (AFF).] E. "Long-term debt security" means any debt instrument issued by a qualified community development entity, at par value or a premium, with an original maturity date of at least 7 years from the date of its issuance, with no acceleration of repayment, amortization or prepayment features prior to its original maturity date. The qualified community development entity that issues the debt instrument may not make cash interest payments on the debt instrument during the period commencing with its issuance and ending on its final credit allowance date in excess of the cumulative operating income, as defined in the regulations adopted pursuant to the Code, Section 45D, of the qualified community development entity for the same period prior to giving effect to interest expense on such debt instrument. This paragraph does not limit the holder's ability to accelerate payments on the debt instrument in situations when the qualified community development entity has defaulted on covenants designed to ensure compliance with this section; section 191, subsection 2, paragraph SS ; section 2533 ; and Title 10, section 1100‑Z or the Code, Section 45D. [PL 2011, c. 548, §33 (NEW); PL 2011, c. 548, §35 (AFF).] E-1. "Program 1 tax credit authority" means tax credit authority allocated by the authority before January 1, 2026. [PL 2025, c. 497, §6 (NEW).] E-2. "Program 2 tax credit authority" means tax credit authority allocated by the authority on or after January 1, 2026. [PL 2025, c. 497, §7 (NEW).] F. "Purchase price" means the amount of the investment in the qualified community development entity for the qualified equity investment. [PL 2011, c. 548, §33 (NEW); PL 2011, c. 548, §35 (AFF).] G. "Qualified active low-income community business" has the same meaning as in the Code, Section 45D and includes any entity making an investment under this section if, for the most recent calendar year ending prior to the date of the investment: (1) At least 50% of the total gross income of the entity was derived from the active conduct of business activity of the entity within any municipality where the average annual unemployment rate for that year was higher than the state average unemployment rate; (2) A substantial portion of the use of the tangible property of the entity was within any location of the State where the average annual unemployment rate for that year was higher than the state average unemployment rate; or (3) A substantial portion of the services performed by the entity by its employees was performed in a municipality where the average annual unemployment rate for that year was higher than the state average unemployment rate. [PL 2013, c. 331, Pt. C, §37 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).] H. "Qualified community development entity" means an entity that: (1) Is a Maine fund, as defined in Title 10, section 1100‑Z, subsection 3, paragraph B‑1 ; or (2) If not a Maine fund, is a qualified community development entity as defined in the Code, Section 45D(c), except that the entity must have entered into an allocation agreement with the Community Development Financial Institutions Fund of the United States Department of the Treasury with respect to credits authorized by the Code, Section 45D. [PL 2025, c. 497, §8 (RPR).] I. "Qualified equity investment" means any equity investment in, or long-term debt security issued by, a qualified community development entity that: (1) Has at least 85% of its cash purchase price used by the issuer to make qualified low-income community investments in qualified active low-income community businesses located in the State by the 2nd anniversary of the initial credit allowance date for program 1 tax credit authority and the first anniversary of the initial credit allowance date for program 2 tax credit authority; (2) Is acquired after December 31, 2011 at its original issuance solely in exchange for cash; and (3) Is designated by the issuer as a qualified equity investment and is certified by the authority pursuant to Title 10, section 1100‑Z, subsection 3, paragraph G . "Qualified equity investment" includes any qualified equity investment that does not meet the provisions of Title 10, section 1100‑Z, subsection 3, paragraph G if the investment was a qualified equity investment in the hands of a prior holder. The qualified community development entity shall keep sufficiently detailed books and records with respect to the investments made with the proceeds of the qualified equity investments to allow the direct tracing of the proceeds into qualified low-income community investments in qualified active low-income community businesses in the State. [PL 2025, c. 497, §9 (AMD).] J. "Qualified low-income community investment" means any capital or equity investment in, or loan to, any qualified active low-income community business made after September 28, 2011. Except as otherwise provided in this paragraph, with respect to any one qualified active low-income community business, the maximum amount of qualified low-income community investments that may be made with the proceeds of qualified equity investments that have been certified under Title 10, section 1100‑Z, subsection 3, paragraph G is $10,000,000 per project constructed, maintained or operated by the qualified active low-income community business whether made by one or several qualified community development entities. With respect to investments in a qualified active low-income community business that is a manufacturing or value-added production enterprise, the limit on the qualified low-income community investment is $40,000,000 per project constructed, maintained or operated by the qualified active low-income community business. For the purposes of this paragraph, with respect to projects to which the $10,000,000 limitation applies, "project" includes all land, buildings, structures, machinery and equipment located at the same location and constructed, maintained or operated by the qualified active low-income community business. For the purposes of this paragraph, with respect to projects to which the $40,000,000 limitation applies, "project" means, and refers separately to, each manufacturing or value-added production facility that projects to create or retain more than 200 jobs, including the land, buildings, structures, machinery and equipment functionally related to, and integrated with, the manufacturing or production process conducted on the site of that facility. "Project" does not mean or include the component pieces of an integrated manufacturing or production process conducted on the site of a particular facility. "Qualified low-income community investment" does not include a capital or equity investment made after November 9, 2015 if more than 5% of the investment is used to refinance costs, expenses or investments incurred or paid by the qualified active low-income community business or a party related to the qualified active low-income community business prior to the date of the qualified low-income community investment; make equity distributions from the qualified active low-income community business to its owners; acquire an existing business or enterprise in the State; or pay transaction fees. [PL 2017, c. 339, §1 (AMD).] [PL 2025, c. 497, §§6-9 (AMD).]

2. Credit allowed. A person that holds a qualified equity investment certified by the authority pursuant to Title 10, section 1100‑Z, subsection 3, paragraph G on a credit allowance date that falls within the taxable year is allowed a credit equal to the applicable percentage that applies to the credit allowance date multiplied by the purchase price paid for the qualified equity investment. Notwithstanding any other provision of law, other than the recapture provisions of subsection 7 , the person, and any subsequent person, that is the holder of the credit certificate issued by the authority for a qualified equity investment is entitled, in the aggregate, to the entire 39% credit amount computed with respect to the 7 credit allowance dates. In no event may the credit amount in the aggregate exceed 39% for any single qualified equity investment certified by the authority. [PL 2011, c. 548, §33 (NEW); PL 2011, c. 548, §35 (AFF).]

3. Memorandum of agreement. [PL 2017, c. 375, Pt. G, §2 (RP).]

4. Carry-over to succeeding year. Any unused portion of the credit may be carried over to the following taxable year or years, except that the carry-over period for unused credit amounts may not exceed 20 years. [PL 2011, c. 548, §33 (NEW); PL 2011, c. 548, §35 (AFF).]

5. Pass-through entity; allocation of the credit. Credits allowed pursuant to this section to a partnership, limited liability company, S corporation or other similar pass-through entity must be allocated to the partners, members, shareholders or other owners in accordance with section 5219‑G or pursuant to an executed agreement among the partners, members or shareholders or other owners documenting an alternate allocation method. [PL 2011, c. 548, §33 (NEW); PL 2011, c. 548, §35 (AFF).]

6. Credit refundable. The credit allowed under this section is refundable. [PL 2017, c. 170, Pt. E, §8 (AMD).]

6-A. Interest inapplicable. Notwithstanding any provision of this Title to the contrary, interest does not accrue during any period of delay as the result of the fiscal year credit limit imposed by Title 10, section 1100‑Z, subsection 4 of any payment to a taxpayer pursuant to this section. [PL 2019, c. 401, Pt. C, §13 (NEW).]

7. Recapture of credits. The State Tax Assessor may recapture all of the credit allowed under this section if: A. Any amount of federal tax credits available with respect to a qualified equity investment that is eligible for a tax credit under this section is recaptured under the Code, Section 45D. In such a case, the recapture must be proportionate to the federal recapture with respect to the qualified equity investment; [PL 2011, c. 548, §33 (NEW); PL 2011, c. 548, §35 (AFF).] B. The qualified community development entity redeems or makes a principal repayment with respect to the qualified equity investment that generated the tax credit prior to the final credit allowance date of the qualified equity investment. In such a case, the recapture must be proportionate to the amount of the redemption or repayment with respect to the qualified equity investment; or [PL 2011, c. 548, §33 (NEW); PL 2011, c. 548, §35 (AFF).] C. The qualified community development entity fails to invest at least 85% of the purchase price of the qualified equity investment in qualified low-income community investments in qualified active low-income community businesses located in the State within 24 months of the issuance of the qualified equity investment with respect to program 1 tax credit authority and within 12 months of the issuance of the qualified equity investment with respect to program 2 tax credit authority and maintain this level of investment in qualified low-income community investments in qualified active low-income community businesses located in the State until the last credit allowance date for the qualified equity investment. For purposes of calculating the amount of qualified low-income community investments held by a qualified community development entity, an investment is considered held by the qualified community development entity even if the investment has been sold or repaid as long as the qualified community development entity reinvests an amount equal to the capital returned to or recovered from the original investment, exclusive of any profits realized, in another qualified active low-income community business in this State within 12 months of the receipt of the capital. A qualified community development entity may not be required to reinvest capital returned from qualified low-income community investments after the 6th anniversary of the issuance of the qualified equity investment, the proceeds of which were used to make the qualified low-income community investment, and the qualified low-income community investment is considered to be held by the issuer through the qualified equity investment's final credit allowance date. [PL 2025, c. 497, §10 (AMD).] The qualified community development entity must be provided 90 days to cure any deficiency indicated in the authority's original recapture notice and avoid such recapture. If the entity fails or is unable to cure the deficiency within the 90-day period, the assessor shall provide the qualified community development entity and the person from whom the credit is to be recaptured with a final order of recapture. Any amount of tax credits for which a final recapture order has been issued must be recaptured from the person that actually claimed the tax credit. [PL 2025, c. 497, §10 (AMD).]
36 M.R.S. § 4365-F — ME Code / Title 36 / Part 7 / Chapter 703 / Section 4365-F
36 §4365-F. Application of cigarette tax rate increase effective September 19, 2005 (WHOLE SECTION TEXT EFFECTIVE UNTIL 1/05/26)
Status: repealed

(CONFLICT)

(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

(WHOLE SECTION TEXT EFFECTIVE UNTIL 1/05/26)

The following provisions apply to cigarettes held for resale on September 19, 2005. [PL 2005, c. 457, Pt. AA, §3 (NEW); PL 2005, c. 457, Pt. AA, §8 (AFF).]

1. Stamped rate. Cigarettes stamped at the rate of 50 mills per cigarette and held for resale after September 18, 2005 are subject to tax at the rate of 100 mills per cigarette. [PL 2005, c. 457, Pt. AA, §3 (NEW); PL 2005, c. 457, Pt. AA, §8 (AFF).]

2. (TEXT EFFECTIVE UNTIL 1/05/26) Liability. A person possessing cigarettes for resale is liable for the difference between the tax rate of 100 mills per cigarette and the tax rate of 50 mills per cigarette in effect before September 19, 2005. Stamps indicating payment of the tax imposed by this section must be affixed to all packages of cigarettes held for resale as of September 19, 2005, except that cigarettes held in vending machines as of that date do not require that stamp. [PL 2005, c. 457, Pt. AA, §3 (NEW); PL 2005, c. 457, Pt. AA, §8 (AFF).]

2. (FUTURE CONFLICT: Text as amended by PL 2025, c. 367, §16) (TEXT EFFECTIVE 1/05/26) Liability. A person possessing cigarettes for resale is liable for the difference between the tax rate of 100 mills per cigarette and the tax rate of 50 mills per cigarette in effect before September 19, 2005. Stamps indicating payment of the tax imposed by this section must be affixed to all packages of cigarettes held for resale as of September 19, 2005. [PL 2025, c. 367, §16 (AMD); PL 2025, c. 367, §20 (AFF).]

3. (TEXT EFFECTIVE UNTIL 1/05/26) Vending machines. Notwithstanding any other provision of this chapter, it is presumed that all cigarette vending machines are filled to capacity on September 19, 2005 and that the tax imposed by this section must be reported on that basis. A credit against this inventory tax must be allowed for cigarettes stamped at the rate of 100 mills per cigarette placed in vending machines before September 19, 2005. [PL 2005, c. 457, Pt. AA, §3 (NEW); PL 2005, c. 457, Pt. AA, §8 (AFF).]

3. (FUTURE CONFLICT: Text as repealed by PL 2025, c. 367, §17) (TEXT REPEALED 1/05/26) Vending machines. [PL 2025, c. 367, §17 (RP); PL 2025, c. 367, §20 (AFF).]

4. Payment. Payment of the tax imposed by this section must be made to the assessor by December 19, 2005, accompanied by forms prescribed by the assessor. [PL 2005, c. 457, Pt. AA, §3 (NEW); PL 2005, c. 457, Pt. AA, §8 (AFF).](CONFLICT)

(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

(WHOLE SECTION TEXT REPEALED 1/05/26)
36 M.R.S. § 843 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 843
36 §843. Appeals
Status: in_force

1. Municipalities. If a municipality has adopted a board of assessment review and the assessors or the municipal officers refuse to make the abatement asked for, the applicant may apply in writing to the board of assessment review within 60 days after notice of the decision from which the appeal is being taken or after the application is deemed to have been denied, and, if the board thinks the applicant is over-assessed, the applicant is granted such reasonable abatement as the board thinks proper. Except with regard to nonresidential property or properties with an equalized municipal valuation of $1,000,000 or greater either separately or in the aggregate, either party may appeal from the decision of the board of assessment review directly to the Superior Court, in accordance with Rule 80B of the Maine Rules of Civil Procedure. If the board of assessment review fails to give written notice of its decision within 60 days of the date the application is filed, unless the applicant agrees in writing to further delay, the application is deemed denied and the applicant may appeal to Superior Court as if there had been a written denial. [PL 1995, c. 262, §4 (AMD).]

1-A. Nonresidential property of $1,000,000 or greater. With regard to nonresidential property or properties with an equalized municipal valuation of $1,000,000 or greater either separately or in the aggregate, either party may appeal the decision of the local board of assessment review or the primary assessing area board of assessment review to the State Board of Property Tax Review within 60 days after notice of the decision from which the appeal is taken or after the application is deemed to be denied, as provided in subsections 1 and 2 . The board shall hold a hearing de novo. If the board thinks that the applicant is over-assessed, it shall grant such reasonable abatement as the board thinks proper. For the purposes of this section, "nonresidential property" means property that is used primarily for commercial, industrial or business purposes, excluding unimproved land that is not associated with a commercial, industrial or business use. [PL 1995, c. 262, §4 (AMD).]

2. Primary assessing areas. If a primary assessing area has adopted a board of assessment review and the assessors or municipal officers refuse to make the abatement asked for, the applicant may apply in writing to the board of assessment review within 60 days after notice of the decision from which the appeal is being taken or after the application is deemed to have been denied, and if the board thinks the applicant is over-assessed, the applicant is granted such reasonable abatement as the board thinks proper. Except with regard to nonresidential property or properties with an equalized municipal valuation of $1,000,000 or greater, either separately or in the aggregate, either party may appeal the decision of the board of assessment review directly to the Superior Court, in accordance with the Maine Rules of Civil Procedure, Rule 80B. If the board of assessment review fails to give written notice of its decision within 60 days of the date the application was filed, unless the applicant agrees in writing to further delay, the application is deemed denied and the applicant may appeal to the Superior Court as if there had been a written denial. [PL 2001, c. 396, §17 (AMD).]

3. Notice of decision. Any agency to which an appeal is made under this section is subject to the provisions for notice of decision in section 842 . [PL 1991, c. 546, §12 (NEW).]

4. Payment requirements for taxpayers. A taxpayer filing an appeal under this section must pay an amount of current taxes equal to the greater of the amount of taxes paid in the immediately preceding tax year, to the extent that amount does not exceed the amount of taxes due in the current tax year, and the amount of taxes in the current tax year that is not in dispute. If the taxpayer has filed an appeal under this section without paying the appropriate amount of taxes by or after the due date or according to a payment schedule mutually agreed to in writing by the taxpayer and the municipal officers, the appeal process must be suspended until the taxes, together with any accrued interest and costs, have been paid. If an appeal is in process upon expiration of a due date or written payment schedule date for payment of taxes in a particular municipality, without the appropriate amount of taxes having been paid, whether the taxes are due for the year under appeal or a subsequent tax year, the appeal process must be suspended until the appropriate amount of taxes described in this subsection, together with any accrued interest and costs, has been paid. This subsection does not apply to property with a valuation of less than $500,000. [PL 2021, c. 531, Pt. B, §4 (AMD).]
36 M.R.S. § 1285 — ME Code / Title 36 / Part 2 / Chapter 107 / Section 1285
36 §1285. Collection of taxes in unorganized territory
Status: in_force

In addition to the methods of collecting state taxes provided by law, owners of real estate in the unorganized territory are liable for payment of such taxes to the State Tax Assessor upon demand. If such taxes are not paid within 30 days after such demand, the State Tax Assessor may collect the same, with interest as provided by law, by a civil action in the name of the State. This action must be brought in a court of competent jurisdiction in the county where such real estate is located, and the Attorney General may begin and prosecute such actions when requested by the State Tax Assessor. The demand is sufficient if made by a writing mailed to such owner or the owner's agent at the owner's usual post office address. In case such owner resides outside the State and has no agent within the State known to the State Tax Assessor, such demand is sufficient if made upon the Director of the Bureau of Forestry. Such action must be brought not less than 30 days after the giving or mailing of the demand. The beginning of such action, obtaining execution and collecting the same is deemed a waiver of the rights of the State under sections 1281 and 1282 . In case the owners of any such real estate are unknown, the demand is sufficient if advertised in the state paper and in some newspaper, if any, published in the county in which the real estate is located. [PL 2019, c. 379, Pt. A, §7 (AMD).]
36 M.R.S. § 2723-A — ME Code / Title 36 / Part 4 / Chapter 367 / Section 2723-A
36 §2723-A. Computation of tax
Status: in_force

1. Calculation of fire control net costs. Annually by September 1 beginning in 1987, the Commissioner of Agriculture, Conservation and Forestry shall certify to the State Tax Assessor the amount appropriated from the General Fund by the Legislature for the current fiscal year, including funds appropriated or allocated for capital improvements and repairs and the amounts proposed and budgeted to be spent in any federal and dedicated accounts for forest fire protection activities in the same fiscal year. The commissioner shall certify the amounts of all projected revenues resulting from forest fire protection activities for the same fiscal year, including federal revenues and dedicated revenues from the sale of buildings, vehicles and other equipment; fees and other miscellaneous revenues; and revenues estimated to be received from municipalities and the unorganized territory pursuant to Title 12, sections 9204 , 9205 and 9205‑A . [PL 1987, c. 362, §3 (NEW); PL 2011, c. 657, Pt. W, §6 (REV).]

2. Preceding fiscal year net costs. The commissioner shall certify to the State Tax Assessor actual expenditures and revenues for forest fire protection for the preceding fiscal year for the same categories of information required in subsection 1 and provide the net amount resulting from subtracting revenues from expenditures. [PL 1987, c. 362, §3 (NEW).]

3. Roll forward amount from preceding fiscal year. The State Tax Assessor shall subtract the amount in subsection 2 from the amount determined for the preceding fiscal year under subsection 4 . If the resulting amount is positive, it shall be treated as a revenue and deducted from current year estimated expenditures. If the amount is negative, it shall be treated as an expenditure and added to current year estimated expenditures. [PL 1987, c. 362, §3 (NEW).]

4. Computing current year costs. The State Tax Assessor shall add all projected expenditures for the current fiscal year, including general, federal and dedicated funds. From this amount shall be subtracted all revenues projected to be received in the current fiscal year, as identified in accordance with subsection 1 . From this amount shall be added or subtracted, as appropriate, the net roll forward amount from the prior fiscal year as determined in subsection 3 . [PL 1987, c. 362, §3 (NEW).]

5. Computing the tax. [PL 1989, c. 555, §§20, 24 (RP); PL 1989, c. 600, Pt. B, §11 (AFF).]

5-A. Computing tax. This amount must be multiplied by 40% and the sum must then be divided by the total number of adjusted acres of commercial forest land, rounded to the nearest 1/10 of a cent and multiplied by the number of adjusted acres of commercial forest land owned by each taxpayer to determine the amount of tax for which each owner of commercial forest land is liable. [PL 1997, c. 24, Pt. C, §6 (AMD).]

6. Minimum tax. If the amount calculated under this chapter is less than $5, the amount assessed shall be $5. [PL 1987, c. 362, §3 (NEW).]
36 M.R.S. § 1819 — ME Code / Title 36 / Part 3 / Chapter 213 / Section 1819
36 §1819. Sourcing
Status: in_force

1. "Receive" and "receipt" defined. For the purposes of this section, "receive" and "receipt" mean: A. Taking possession of tangible personal property; [PL 2019, c. 401, Pt. B, §18 (NEW); PL 2019, c. 401, Pt. B, §22 (AFF).] B. Making first use of services; or [PL 2019, c. 401, Pt. B, §18 (NEW); PL 2019, c. 401, Pt. B, §22 (AFF).] C. Taking possession or making first use of products transferred electronically, whichever comes first. [PL 2019, c. 401, Pt. B, §18 (NEW); PL 2019, c. 401, Pt. B, §22 (AFF).] "Receive" and "receipt" do not include possession by a shipping company on behalf of the purchaser. [PL 2019, c. 401, Pt. B, §18 (NEW); PL 2019, c. 401, Pt. B, §22 (AFF).]

2. Sourcing for sales of tangible personal property and taxable services; generally. The sale of tangible personal property or a taxable service is sourced in this State pursuant to this subsection, except the sale of mobile telecommunications services, which is sourced under subsection 6 . Except as provided in subsections 3 to 5 , the provisions of this subsection do not apply to the lease or rental of tangible personal property. A. When the tangible personal property or taxable service is received by the purchaser at a business location of the seller, the sale is sourced to that business location. [PL 2019, c. 401, Pt. B, §18 (NEW); PL 2019, c. 401, Pt. B, §22 (AFF).] B. When the tangible personal property or taxable service is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser or the purchaser's donee occurs, including the location indicated by instructions for delivery to the purchaser or donee known to the seller. [PL 2019, c. 401, Pt. B, §18 (NEW); PL 2019, c. 401, Pt. B, §22 (AFF).] C. For a sale when paragraphs A and B do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith. [PL 2019, c. 401, Pt. B, §18 (NEW); PL 2019, c. 401, Pt. B, §22 (AFF).] D. For a sale when paragraphs A to C do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available, when use of this address does not constitute bad faith. [PL 2019, c. 401, Pt. B, §18 (NEW); PL 2019, c. 401, Pt. B, §22 (AFF).] E. When paragraphs A to D do not apply, including the circumstance in which the seller is without sufficient information to apply paragraphs A to D , the location is determined by the address from which tangible personal property was shipped, from which the tangible personal property or taxable service transferred electronically was first available for transmission by the seller or from which the service was provided, disregarding for these purposes any location that merely provided the digital transfer of the tangible personal property or taxable service sold. [PL 2019, c. 401, Pt. B, §18 (NEW); PL 2019, c. 401, Pt. B, §22 (AFF).] [PL 2025, c. 388, Pt. G, §45 (AMD); PL 2025, c. 388, Pt. G, §48 (AFF).]

3. Sourcing for leases or rentals of tangible personal property. The lease or rental of tangible personal property, other than property identified in subsection 4 or 5 , is sourced pursuant to this subsection. A. For a lease or rental that requires recurring periodic payments, the first periodic payment is sourced to this State in the same manner as a sale of tangible personal property in accordance with subsection 2 . Periodic payments made subsequent to the first payment are sourced to the primary property location for each time period covered by the payment. For the purposes of this paragraph, "the primary property location" is an address for the property provided by the lessee that is available to the lessor from its records and maintained in the ordinary course of business, when use of this address does not constitute bad faith. The primary property location is not altered by intermittent use at different locations, such as use of business property that accompanies employees on business trips and service calls. [PL 2023, c. 643, Pt. H, §25 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §24 (NEW); PL 2023, c. 673, §28 (AFF).] B. For a lease or rental that does not require recurring periodic payments, the payment is sourced to this State in the same manner as a sale of tangible personal property in accordance with subsection 2 . [PL 2023, c. 643, Pt. H, §25 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §24 (NEW); PL 2023, c. 673, §28 (AFF).] This subsection does not affect the imposition or computation of sales or use tax on leases or rentals, based on a lump sum payment or on the basis of accelerated payment, or on the acquisition of property for lease. [PL 2023, c. 643, Pt. H, §25 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §24 (NEW); PL 2023, c. 673, §28 (AFF).]

4. Motor vehicles, trailers, semitrailers, truck campers or aircraft. The lease or rental of motor vehicles, trailers, semitrailers, truck campers or aircraft that do not qualify as transportation equipment, as defined in subsection 5 , is sourced pursuant to this subsection. A. For a lease or rental that requires recurring periodic payments, each periodic payment is sourced to the primary property location. The primary property location is as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith. This location is not altered by intermittent use at different locations. [PL 2023, c. 643, Pt. H, §26 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §25 (NEW); PL 2023, c. 673, §28 (AFF).] B. For a lease or rental that does not require recurring periodic payments, the payment is sourced to the State in the same manner as a sale of tangible personal property in accordance with the provisions of subsection 2 . [PL 2023, c. 643, Pt. H, §26 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §25 (NEW); PL 2023, c. 673, §28 (AFF).] This subsection does not affect the imposition or computation of sales or use tax on leases or rentals, based on a lump sum payment or on the basis of accelerated payment, or on the acquisition of property for lease. [PL 2023, c. 643, Pt. H, §26 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §25 (NEW); PL 2023, c. 673, §28 (AFF).]

5. Transportation equipment. The sale, including lease or rental, of transportation equipment is sourced to the State in the same manner as a sale of tangible personal property in accordance with the provisions of subsection 2 . For the purposes of this subsection, "transportation equipment" means: A. Locomotives and railcars that are used for the carriage of persons or property in interstate commerce; [PL 2023, c. 643, Pt. H, §27 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §26 (NEW); PL 2023, c. 673, §28 (AFF).] B. Trucks and truck tractors with a gross vehicle weight rating greater than 10,000 pounds and trailers, semitrailers or passenger buses that are: (1) Registered through the International Registration Plan; and (2) Operated under authority of a carrier authorized and certificated by the United States Department of Transportation or another federal authority to engage in the carriage of persons or property in interstate commerce; [PL 2023, c. 643, Pt. H, §27 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §26 (NEW); PL 2023, c. 673, §28 (AFF).] C. Aircraft that are operated by air carriers authorized and certificated by the United States Department of Transportation, another federal authority or a foreign authority to engage in the carriage of persons or property in interstate or foreign commerce; or [PL 2023, c. 643, Pt. H, §27 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §26 (NEW); PL 2023, c. 673, §28 (AFF).] D. Containers designed for use on and component parts attached to or secured on the equipment described in paragraphs A to C . [PL 2023, c. 643, Pt. H, §27 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §26 (NEW); PL 2023, c. 673, §28 (AFF).] [PL 2023, c. 643, Pt. H, §27 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §26 (NEW); PL 2023, c. 673, §28 (AFF).]

6. Sourcing for mobile telecommunications services. The sale of mobile telecommunications services is sourced in this State pursuant to this subsection. A. Mobile telecommunications services provided to a customer whose place of primary use is located in this State, the charges for which are billed by or for the customer's home service provider, are deemed to be provided at the customer's place of primary use. A home service provider is responsible for obtaining and maintaining a record of a customer's place of primary use. Subject to paragraph B and if the home service provider's reliance on the information provided by its customer is in good faith, the home service provider: (1) May rely on the applicable residential or business street address supplied by the home service provider's customer; and (2) May not be held liable for any additional taxes under this Part based on a different determination of the place of primary use. [PL 2025, c. 388, Pt. G, §46 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] B. If the assessor determines that the address used by a home service provider as a customer's place of primary use does not meet the definition provided by section 1752, subsection 7‑E , the assessor shall notify the customer in writing of that determination and provide the customer an opportunity to demonstrate that that address is the customer's place of primary use. If the customer fails to demonstrate to the assessor's satisfaction within 30 days from the time the customer receives notice from the assessor, or within another time period as the assessor may allow, that the address in question is the customer's place of primary use, the assessor shall provide the home service provider with the proper address to be used as the customer's place of primary use. The home service provider shall begin using the address provided by the assessor as the customer's place of primary use within 30 days from the date the home service provider receives notice of the assessor's determination. [PL 2025, c. 388, Pt. G, §46 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] C. A home service provider is entitled to the hold harmless protections provided by Section 1 of the federal Mobile Telecommunications Sourcing Act, Public Law 106‑252, 114 Stat. 626 (2000). [PL 2025, c. 388, Pt. G, §46 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] D. Notwithstanding any other provision of this Part, otherwise nontaxable charges that are aggregated with and not separately stated from taxable mobile telecommunications charges are subject to taxation unless the home service provider can, to the satisfaction of the assessor, reasonably identify such charges from the home service provider's books and records kept in the regular course of its business. A customer may not rely upon the nontaxability of bundled services unless the customer's home service provider separately states the otherwise nontaxable services or the home service provider elects, after receiving written notice from the customer in the form required by the provider, to provide verifiable data based upon the home service provider's books and records that are kept in the regular course of its business and that reasonably identify the nontaxable charges. [PL 2025, c. 388, Pt. G, §46 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).] [PL 2025, c. 388, Pt. G, §46 (NEW); PL 2025, c. 388, Pt. G, §48 (AFF).]
36 M.R.S. § 5200-A — ME Code / Title 36 / Part 8 / Chapter 817 / Section 5200-A
36 §5200-A. Modifications
Status: in_force

1. Additions. The taxable income of the taxpayer under the laws of the United States shall be increased by: A. The amount of any deduction for tax imposed by this Part or by the equivalent taxing statute of another state; [PL 1981, c. 704, §4 (NEW).] B. For income tax years beginning before January 1, 2002, the amount of any net operating loss in the taxable year that has been carried back to previous taxable years pursuant to the Code, Section 172; [PL 2003, c. 390, §38 (AMD); PL 2003, c. 390, §53 (AFF).] C. The amount of any deduction claimed for the taxable year under the Code, Section 172, which has previously been used to offset the modifications provided by this subsection; [PL 1987, c. 504, §19 (AMD).] D. [PL 1987, c. 504, §20 (RP).] E. [PL 1981, c. 704, §9 (RP).] F. [PL 1987, c. 504, §21 (RP).] G. [PL 2001, c. 583, §17 (RP).] H. The absolute value of the amount of any net operating loss arising from tax years beginning on or after January 1, 1989 but before January 1, 1993 and the absolute value of the amount of any net operating loss arising from tax years beginning on or after January 1, 2002 that, pursuant to the United States Internal Revenue Code, Section 172, are being carried back for federal income tax purposes to the taxable year by the taxpayer; [PL 2001, c. 559, Pt. J, §3 (AMD).] I. Interest or dividends on obligations or securities of any state other than this State, or of a political subdivision or authority of any state other than this State, to the extent that interest or those dividends are not included in the taxpayer's federal taxable income; [PL 2003, c. 390, §39 (AMD).] J. [PL 1995, c. 641, §6 (RP); PL 1995, c. 641, §7 (AFF).] K. [PL 2025, c. 113, Pt. C, §3 (RP).] L. For income tax years beginning on or after January 1, 1997, all items of loss, deduction and other expense of a financial institution subject to the tax imposed by section 5206 , to the extent that those items are passed through to the taxpayer for federal income tax purposes, including, if the financial institution is an S corporation, the taxpayer's pro rata share and, if the financial institution is a partnership or limited liability company, the taxpayer's distributive share. An addition may not be made under this paragraph for any losses recognized on the disposition by a taxpayer of an ownership interest in a financial institution; [PL 2001, c. 559, Pt. GG, §14 (AMD); PL 2001, c. 559, Pt. GG, §26 (AFF).] M. The absolute value of the amount of any net operating loss arising from a tax year beginning or ending in 2001 that the taxpayer, pursuant to Section 102 of the federal Job Creation and Worker Assistance Act of 2002, Public Law 107-147, carries back more than 2 years to the taxable year for federal income tax purposes; [PL 2001, c. 700, §5 (AMD).] N. With respect to property placed in service during the taxable year, an amount equal to the net increase in depreciation or expensing attributable to: (1) For taxable years beginning on or after January 1, 2002 but prior to January 1, 2006, a 30% bonus depreciation deduction claimed by the taxpayer pursuant to Section 101 of the federal Job Creation and Worker Assistance Act of 2002, Public Law 107-147 with respect to property placed in service during the taxable year; (2) For taxable years beginning on or after January 1, 2002 but prior to January 1, 2006, a 50% bonus depreciation deduction claimed by the taxpayer pursuant to Section 201 of the federal Jobs and Growth Tax Relief Reconciliation Act of 2003, Public Law 108-27 with respect to property placed in service during the taxable year; and (3) For taxable years beginning on or after January 1, 2003 but prior to January 1, 2011, the increase in aggregate cost under Section 179 of the Code arising from amendments to the Code applicable to tax years beginning on or after January 1, 2003; [PL 2011, c. 380, Pt. O, §9 (AMD).] O. [PL 2009, c. 434, §74 (RP).] P. [PL 2009, c. 434, §75 (RP).] Q. [PL 2003, c. 451, Pt. E, §7 (RP).] R. [PL 2003, c. 451, Pt. E, §7 (RP).] S. [PL 2023, c. 360, Pt. B, §8 (RP).] T. For taxable years beginning on or after January 1, 2008 but before January 1, 2011, an amount equal to the net increase in depreciation attributable to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) arising from amendments to the Code applicable to taxable years beginning on or after January 1, 2008; [PL 2011, c. 380, Pt. O, §10 (AMD).] U. For tax years beginning in 2008, 10% of the absolute value in excess of $100,000 of any net operating loss that, pursuant to the Code, Section 172, is being carried over for federal income tax purposes to the taxable year by the taxpayer; [PL 2011, c. 240, §33 (AMD).] V. For any taxable year beginning in 2009, 2010 or 2011, an amount equal to the absolute value of any net operating loss carry-forward claimed for purposes of the federal income tax; [PL 2011, c. 90, Pt. H, §4 (AMD); PL 2011, c. 90, Pt. H, §8 (AFF).] Revisor's Note: (Paragraph V as enacted by PL 2009, c. 213, Pt. BBBB, §12 is REALLOCATED TO TITLE 36, SECTION 5200-A, SUBSECTION 1, PARAGRAPH W) W. (REALLOCATED FROM T. 36, §5200-A, sub-§1, ¶V) [PL 2023, c. 360, Pt. B, §9 (RP).] X. The amount claimed as a deduction in determining federal taxable income that is included in the credit for wellness programs under section 5219‑FF ; [PL 2011, c. 644, §20 (AMD).] Y. For taxable years beginning in 2011 and 2012: (1) An amount equal to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) with respect to property placed in service in the State during the taxable year for which a credit is claimed under section 5219‑GG ; and (2) An amount equal to the net increase in depreciation attributable to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) with respect to property for which a credit is not claimed under section 5219‑GG ; [PL 2013, c. 368, Pt. TT, §12 (AMD).] Z. [PL 2019, c. 401, Pt. C, §8 (RP); PL 2019, c. 401, Pt. C, §16 (AFF).] AA. For taxable years beginning in 2013: (1) An amount equal to the net increase in depreciation attributable to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) with respect to property placed in service in the State during the taxable year for which a credit is claimed under section 5219‑JJ for that taxable year; and (2) An amount equal to the net increase in depreciation attributable to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) with respect to property for which a credit is not claimed under section 5219‑JJ ; [PL 2015, c. 388, Pt. A, §9 (AMD).] BB. For taxable years beginning in 2014: (1) An amount equal to the net increase in depreciation attributable to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) with respect to property placed in service in the State during the taxable year for which a credit is claimed under section 5219‑MM for that taxable year; and (2) An amount equal to the net increase in depreciation attributable to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) with respect to property for which a credit is not claimed under section 5219‑MM ; and [PL 2015, c. 388, Pt. A, §10 (AMD).] CC. For taxable years beginning on or after January 1, 2015: (1) An amount equal to the net increase in depreciation attributable to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) with respect to property placed in service in the State during the taxable year for which a credit is claimed under section 5219‑NN for that taxable year; and (2) An amount equal to the net increase in depreciation attributable to the depreciation deduction claimed by the taxpayer under the Code, Section 168(k) with respect to property for which a credit is not claimed under section 5219‑NN . [PL 2015, c. 388, Pt. A, §11 (NEW).] DD. [PL 2021, c. 1, Pt. H, §3 (RP); PL 2021, c. 1, Pt. H, §5 (AFF).] EE. An amount equal to the taxpayer's deduction claimed in accordance with the Code, Section 965(c). [PL 2017, c. 474, Pt. D, §1 (NEW); PL 2017, c. 474, Pt. D, §4 (AFF).] FF. An amount equal to the taxpayer's global intangible low-taxed income deduction claimed in accordance with the Code, Section 250(a)(1)(B) and, for tax years beginning on or after January 1, 2020, an amount equal to the taxpayer's deduction claimed in accordance with the Code, Section 250(a). [PL 2021, c. 1, Pt. U, §1 (AMD).] GG. For taxable years beginning on or after January 1, 2019 and before January 1, 2021, the amount of the taxpayer's federal business interest deduction for the taxable year that exceeds the limitation for that deduction contained in the Code, Section 163(j) applying a rate of 30% to adjusted taxable income for the purposes of the Code, Section 163(j)(1)(B) without regard to the special rule described in the Code, Section 163(j)(10)(A)(i). [PL 2021, c. 1, Pt. E, §3 (NEW).] HH. For taxable years beginning after January 1, 2019 and before January 1, 2020, an amount equal to the difference between the taxpayer's charitable deduction as determined under the Code, Section 170 excluding application of the amendments made by Section 2205 of the federal Coronavirus Aid, Relief, and Economic Security Act, Public Law 116-136, and the taxpayer's charitable deduction as determined under the Code, Section 170 including application of the amendments made by federal Public Law 116-136, Section 2205. [PL 2021, c. 1, Pt. G, §1 (NEW).] KK. For each taxable year beginning on or after January 1, 2021, an amount equal to any increase in deductions allowed for federal income tax purposes pursuant to Division EE, Section 210 of the federal Consolidated Appropriations Act, 2021, Public Law 116-260. [PL 2021, c. 1, Pt. X, §2 (NEW).] [PL 2025, c. 113, Pt. C, §3 (AMD).]

2. Subtractions. The taxable income of the taxpayer under the laws of the United States shall be decreased by: A. Income included in the taxpayer's federal taxable income that, under the laws of the United States, is exempt from taxation by states; [PL 2003, c. 390, §41 (AMD).] B. The amount, "foreign dividend gross-up," added to income under the Code, Section 78; [PL 1987, c. 504, §22 (RPR).] C. An amount equal to the reduction in salaries and wages expense for federal income tax purposes associated with the taxpayer's federal work opportunity credit as determined under the Code, Section 51 or empowerment zone employment credit as determined under the Code, Section 1396; [PL 2005, c. 218, §55 (AMD).] D. [PL 1987, c. 504, §23 (RP).] E. [PL 2001, c. 177, §4 (RP).] F. Income this State is prohibited from taxing under the Constitution of Maine or the United States Constitution to the extent that it is included in the taxpayer's federal taxable income. The amount subtracted must be decreased by any expenses incurred in production of that income that were deducted in determining federal taxable income; [PL 2003, c. 390, §43 (AMD).] G. Fifty percent of the apportionable dividend income, net of related expenses and other related deductions deducted in computing federal taxable income, the taxpayer received during the taxable year from an affiliated corporation that is not included with the taxpayer in a Maine combined report. Dividend income does not include subpart F income, as defined in the Code, Section 952, income included in federal taxable income in accordance with the Code, Section 951A or income included in federal taxable income in accordance with the Code, Section 965. Any amount subtracted from federal taxable income under this paragraph must be excluded from the sales factor of any apportionment formula employed to attribute income to this State; [PL 2017, c. 474, Pt. D, §2 (AMD); PL 2017, c. 474, Pt. D, §4 (AFF).] H. For each taxable year subsequent to the year of the loss, an amount equal to the absolute value of the net operating loss arising from tax years beginning on or after January 1, 1989 but before January 1, 1993 and the absolute value of the amount of any net operating loss arising from tax years beginning on or after January 1, 2002, for which federal taxable income was increased under subsection 1, paragraph H and that, pursuant to the Code, Section 172, was carried back for federal income tax purposes, less the absolute value of loss used in the taxable year of loss to offset any addition modification required by subsection 1 , but only to the extent that: (1) Maine taxable income is not reduced below zero; (2) The taxable year is within the allowable federal period for carry-over; (3) The amount has not been previously used as a modification pursuant to this subsection; (4) For taxable years beginning in 2008, the amount does not exceed $100,000. In the case of an affiliated group of corporations engaged in a unitary business, the $100,000 threshold applies with respect to the entire affiliated group of corporations; and (5) The modification under this paragraph is not claimed for any tax year beginning in 2009, 2010 or 2011. The amount not deducted as the result of the restriction with respect to tax years beginning in 2009, 2010 or 2011 may be deducted in any tax year beginning after December 31, 2011, but only to the extent that the requirements of subparagraphs (1) and (3) are met and the taxable year is within the allowable federal period for carry-over plus the number of years that the net operating loss carry-over adjustment was not deducted as a result of the restriction with respect to tax years beginning in 2009, 2010 or 2011; [PL 2011, c. 240, §34 (AMD).] I. For income tax years beginning on or after January 1, 1997, all items of income, gain, interest, dividends, royalties and other income of a financial institution subject to the tax imposed by section 5206 , to the extent that those items are passed through to the taxpayer for federal income tax purposes, including, if the financial institution is an S corporation, the taxpayer's pro rata share and, if the financial institution is a partnership or limited liability company, the taxpayer's distributive share. A subtraction may not be made under this paragraph for: (1) Income of the taxpayer earned on interest-bearing or similar accounts of the taxpayer at a financial institution as a customer of that financial institution; (2) Any dividends or other distributions with respect to a taxpayer's ownership interest in a financial institution; and (3) Any gain recognized on the disposition by the taxpayer of an ownership interest in a financial institution; [PL 1999, c. 708, §39 (AMD).] J. An amount equal to an income tax refund to the taxpayer by this State or another state of the United States that is included in that taxpayer's federal taxable income for the taxable year under the Code, but only to the extent that: (1) Maine net income is not reduced below zero; and (2) The amount to be refunded from this State or another state of the United States has not been previously used as a modification pursuant to this subsection. If this modification results in Maine net income that is less than zero for the taxable year, the excess negative modification amount may be carried forward in the same manner as a net operating loss deduction to a taxable year that is within the allowable federal period for carrying forward net operating losses, subject to the above limitations; [PL 2003, c. 390, §45 (AMD); PL 2003, c. 390, §53 (AFF).] K. Interest or dividends on obligations or securities of this State and its political subdivisions and authorities to the extent included in federal taxable income; [PL 2001, c. 559, Pt. GG, §17 (AMD); PL 2001, c. 559, Pt. GG, §26 (AFF).] L. An amount equal to the absolute value of any net operating loss arising from a tax year beginning or ending in 2001 for which federal taxable income was increased under subsection 1, paragraph M and that, pursuant to Section 102 of the federal Job Creation and Worker Assistance Act of 2002, Public Law 107-147, was carried back more than 2 years to the taxable year for federal income tax purposes, but only to the extent that: (1) Maine taxable income is not reduced below zero; (2) The taxable year is either within 2 years prior to the year in which the loss arose or within the allowable federal period for carry-over of net operating losses; (3) The amount has not been previously used as a modification pursuant to this subsection; (4) For taxable years beginning in 2008, the amount does not exceed $100,000. In the case of an affiliated group of corporations engaged in a unitary business, the $100,000 threshold applies with respect to the entire affiliated group of corporations; and (5) The modification under this paragraph is not claimed for any tax year beginning in 2009, 2010 or 2011. The amount not deducted as the result of the restriction with respect to tax years beginning in 2009, 2010 or 2011 may be deducted in any tax year beginning after December 31, 2011, but only to the extent that the requirements of subparagraphs (1) and (3) are met and the taxable year is within the allowable federal period for carry-over plus the number of years that the net operating loss carry-over adjustment was not deducted as a result of the restriction with respect to tax years beginning in 2009, 2010 or 2011; [PL 2009, c. 213, Pt. ZZZ, §10 (AMD).] M. A fraction of any amount previously added back by the taxpayer to federal taxable income pursuant to subsection 1, paragraph N . (1) With respect to property first placed in service during taxable years beginning in 2002, the adjustment under this paragraph is available for each year during the recovery period, beginning 2 years after the beginning of the taxable year during which the property was first placed in service. The fraction is equal to the amount added back under subsection 1, paragraph N with respect to the property, divided by the number of years in the recovery period minus 2. (2) With respect to all other property, for the taxable year immediately following the taxable year during which the property was first placed in service, the fraction allowed by this paragraph is equal to 5% of the amount added back under subsection 1, paragraph N with respect to the property. For each subsequent taxable year during the recovery period, the fraction is equal to 95% of the amount added back under subsection 1, paragraph N with respect to the property, divided by the number of years in the recovery period minus 2. In the case of property expensed pursuant to Section 179 of the Code, the term "recovery period" means the recovery period that would have been applicable to the property had Section 179 not been applied; [PL 2005, c. 644, §8 (AMD).] N. [PL 2003, c. 20, Pt. EE, §5 (RP).] O. [PL 2003, c. 20, Pt. EE, §5 (RP).] P. For income tax years beginning on or after January 1, 2015, the gain attributable to the sale of sustainably managed, eligible timberlands as calculated pursuant to this paragraph. (1) As used in this paragraph, unless the context otherwise indicates, the following terms have the following meanings. (a) "Commercial harvesting" or "commercially harvested" means the harvesting of forest products that have commercial value. (b) "Eligible timberlands" means land of at least 10 acres located in the State and used primarily for the growth of trees to be commercially harvested. Land that would otherwise be included within this definition may not be excluded because of: (i) Use of the land for multiple public recreation activities; (ii) Statutory or governmental restrictions that prevent commercial harvesting of trees or require a primary use of the land other than commercial harvesting; (iii) Deed restrictions, restrictive covenants or organizational charters that prevent commercial harvesting of trees or require a primary use of land other than commercial harvesting and that were effective prior to January 1, 1982; or (iv) Past or present multiple use for mineral exploration. (c) "Forest products that have commercial value" means logs, pulpwood, veneer, bolt wood, wood chips, stud wood, poles, pilings, biomass, fuel wood, Christmas trees, maple syrup, nursery products used for ornamental purposes, wreaths, bough material or cones or other seed products. (d) "Sustainably managed" means: (i) A forest management and harvest plan, as defined in section 573, subsection 3‑A , has been prepared for the eligible timberlands and has been in effect for the entire time period used to compute the amount of the subtraction modification under this paragraph; and (ii) The taxpayer has received a written statement from a licensed forester certifying that, as of the time of the sale, the eligible timberlands have been managed in accordance with the plan under subdivision (i) during that period. (2) To the extent included in the taxpayer's taxable income under the laws of the United States, the taxable income of the taxpayer under the laws of the United States must be decreased by: (a) For eligible timberlands held by the taxpayer for at least a 10-year period beginning on or after January 1, 2005 but less than an 11-year period beginning on or after January 1, 2005, 1/15 of the gain recognized on the sale of the eligible timberlands; (b) For eligible timberlands held by the taxpayer for at least an 11-year period beginning on or after January 1, 2005 but less than a 12-year period beginning on or after January 1, 2005, 2/15 of the gain recognized on the sale of the eligible timberlands; (c) For eligible timberlands held by the taxpayer for at least a 12-year period beginning on or after January 1, 2005 but less than a 13-year period beginning on or after January 1, 2005, 1/5 of the gain recognized on the sale of the eligible timberlands; (d) For eligible timberlands held by the taxpayer for at least a 13-year period beginning on or after January 1, 2005 but less than a 14-year period beginning on or after January 1, 2005, 4/15 of the gain recognized on the sale of the eligible timberlands; (e) For eligible timberlands held by the taxpayer for at least a 14-year period beginning on or after January 1, 2005 but less than a 15-year period beginning on or after January 1, 2005, 1/3 of the gain recognized on the sale of the eligible timberlands; (f) For eligible timberlands held by the taxpayer for at least a 15-year period beginning on or after January 1, 2005 but less than a 16-year period beginning on or after January 1, 2005, 2/5 of the gain recognized on the sale of the eligible timberlands; (g) For eligible timberlands held by the taxpayer for at least a 16-year period beginning on or after January 1, 2005 but less than a 17-year period beginning on or after January 1, 2005, 7/15 of the gain recognized on the sale of the eligible timberlands; (h) For eligible timberlands held by the taxpayer for at least a 17-year period beginning on or after January 1, 2005 but less than an 18-year period beginning on or after January 1, 2005, 8/15 of the gain recognized on the sale of the eligible timberlands; (i) For eligible timberlands held by the taxpayer for at least an 18-year period beginning on or after January 1, 2005 but less than a 19-year period beginning on or after January 1, 2005, 3/5 of the gain recognized on the sale of the eligible timberlands; (j) For eligible timberlands held by the taxpayer for at least a 19-year period beginning on or after January 1, 2005 but less than a 20-year period beginning on or after January 1, 2005, 2/3 of the gain recognized on the sale of the eligible timberlands; (k) For eligible timberlands held by the taxpayer for at least a 20-year period beginning on or after January 1, 2005 but less than a 21-year period beginning on or after January 1, 2005, 11/15 of the gain recognized on the sale of the eligible timberlands; (l) For eligible timberlands held by the taxpayer for at least a 21-year period beginning on or after January 1, 2005 but less than a 22-year period beginning on or after January 1, 2005, 4/5 of the gain recognized on the sale of the eligible timberlands; (m) For eligible timberlands held by the taxpayer for at least a 22-year period beginning on or after January 1, 2005 but less than a 23-year period beginning on or after January 1, 2005, 13/15 of the gain recognized on the sale of the eligible timberlands; (n) For eligible timberlands held by the taxpayer for at least a 23-year period beginning on or after January 1, 2005 but less than a 24-year period beginning on or after January 1, 2005, 14/15 of the gain recognized on the sale of the eligible timberlands; or (o) For eligible timberlands held by the taxpayer for at least a 24-year period beginning on or after January 1, 2005, all of the gain recognized on the sale of the eligible timberlands. (3) Taxpayers claiming this credit must attach a sworn statement from a forester licensed pursuant to Title 32, chapter 76 that the timberlands for which the credit is claimed have been managed sustainably. For the purposes of this subparagraph, "sustainably" means that the timberlands for which the credit is claimed have been managed to protect soil productivity and to maintain or improve stand productivity and timber quality; known occurrences of threatened or endangered species and rare or exemplary natural communities; significant wildlife habitat and essential wildlife habitat; and water quality, wetlands and riparian zones. Upon request of the State Tax Assessor, the Director of the Bureau of Forestry within the Department of Agriculture, Conservation and Forestry may provide assistance in determining whether timberlands for which the credit is claimed have been managed sustainably. When assistance is requested under this subparagraph, the director or the director's designee may enter and examine the timberlands for the purpose of determining whether the timberlands have been managed sustainably. In the case of timberlands owned by an entity that is treated as a pass-through entity for income tax purposes, the land must be treated as eligible timberland if ownership and use of the land by the pass-through entity satisfies the requirements of this paragraph. If the owner of the eligible timberlands is an S corporation, the taxpayer must subtract the owner's pro rata share of the gain. If the owner of the timberlands is a partnership or limited liability company taxed as a partnership, the taxpayer must subtract the taxpayer's distributive share of the gain, subject to the percentage limitations provided in this paragraph. This modification may not reduce Maine taxable income to less than zero. To the extent this modification results in Maine taxable income that is less than zero for the taxable year, the excess negative modification amount may be carried forward and applied as a subtraction modification for up to 10 taxable years. The entire amount of the excess negative modification must be carried to the earliest of the taxable years to which, by reason of this subsection, the negative modification may be carried and then to each of the other taxable years to the extent the unused negative modification is not used for a prior taxable year. Earlier carry-forward modifications must be used before newer modifications generated in later years; [PL 2007, c. 539, Pt. CCC, §16 (AMD); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).] Q. For income tax years beginning on or after January 1, 2006, to the extent included in federal taxable income and not otherwise removed from Maine taxable income, an amount equal to the total of capital gains and ordinary income resulting from depreciation recapture determined in accordance with the Code, Sections 1245 and 1250 that is realized upon the sale of property certified as multifamily affordable housing property by the Maine State Housing Authority in accordance with Title 30‑A, section 4722, subsection 1, paragraph AA ; [PL 2007, c. 700, Pt. B, §4 (AMD).] R. For taxable years beginning on or after January 1, 2009, an amount equal to the net increase in the depreciation deductions allowable under Sections 167 and 168 of the Code that would have been applicable to that property had the depreciation deduction under the Code, Section 168(k) not been claimed with respect to such property placed in service on or after January 1, 2008 for which an addition was required under subsection 1, paragraph T in a prior year. Upon the taxable disposition of property to which this paragraph applies, the amount of any gain or loss includable in federal taxable income must be adjusted for Maine income tax purposes by an amount equal to the difference between the addition modification for such property under subsection 1, paragraph T and the subtraction modifications allowed pursuant to this paragraph. The total amount of subtraction claimed for property under this paragraph for all tax years may not exceed the addition modification under subsection 1, paragraph T for the same property; [RR 2009, c. 2, §114 (COR).] S. An amount equal to the value of any prior year addition modification under subsection 1, paragraph U , but only to the extent that: (1) Maine taxable income is not reduced below zero; (2) The taxable year is within the allowable federal period for carryover of the net operating loss plus one year; and (3) The amount has not been previously used as a modification pursuant to this subsection; [PL 2011, c. 240, §35 (AMD); PL 2011, c. 454, §10 (AMD).] T. An amount equal to the value of any prior year addition modification under subsection 1, paragraph V , but only to the extent that: (1) Maine taxable income is not reduced below zero; (2) The taxable year is within the allowable federal period for carry-over plus the number of years that the net operating loss carry-over adjustment was not deducted as a result of the restriction with respect to tax years beginning in 2009, 2010 and 2011; (3) The amount has not been previously used as a modification pursuant to this subsection; and (4) The modification under this paragraph is not claimed for any tax year beginning in 2009, 2010 or 2011; [PL 2011, c. 380, Pt. O, §14 (AMD); PL 2011, c. 454, §11 (AMD).] U. [PL 2023, c. 360, Pt. B, §10 (RP).] V. For taxable years beginning on or after January 1, 2012, an amount equal to the net increase in the depreciation deduction allowable under the Code, Sections 167 and 168 that would have been applicable to that property had the depreciation deduction under the Code, Section 168(k) not been claimed with respect to such property placed in service during the taxable year beginning in 2011 or 2012 for which an addition was required under subsection 1, paragraph Y , subparagraph (2) for the taxable year beginning in 2011 or 2012. Upon the taxable disposition of property to which this paragraph applies, the amount of any gain or loss includable in federal taxable income must be adjusted for Maine income tax purposes by an amount equal to the difference between the addition modification for such property under subsection 1, paragraph Y , subparagraph (2) related to property placed in service outside the State and the subtraction modifications allowed pursuant to this paragraph. The total amount of the subtraction modification claimed under this paragraph for all tax years may not exceed the addition modification under subsection 1, paragraph Y , subparagraph (2) for the same property; [PL 2013, c. 424, Pt. A, §27 (RPR).] Revisor's Note: (Paragraph V as enacted by PL 2011, c. 454, §13 is REALLOCATED TO TITLE 36, SECTION 5200-A, SUBSECTION 2, PARAGRAPH W) W. (REALLOCATED FROM T. 36, §5200-A, sub-§2, ¶V) To the extent included in federal taxable income, an amount equal to the refundable portion of the credit allowed under section 5216‑B and an amount equal to the distribution from a private venture capital fund of the refundable portion of the credit allowed under section 5216‑B ; [PL 2013, c. 368, Pt. TT, §15 (AMD).] X. To the extent included in federal taxable income, an amount equal to the refundable portion of the income tax credit under the Maine New Markets Capital Investment Program under Title 10, section 1100‑Z ; [PL 2015, c. 1, §11 (AMD).] Y. For taxable years beginning on or after January 1, 2014, an amount equal to the net increase in the depreciation deduction allowable under the Code, Sections 167 and 168 that would have been applicable to that property had the depreciation deduction under the Code, Section 168(k) not been claimed with respect to such property placed in service during the taxable year beginning in 2013 for which an addition was required under subsection 1, paragraph AA , subparagraph (2) for the taxable year beginning in 2013. Upon the taxable disposition of property to which this paragraph applies, the amount of any gain or loss includable in federal taxable income must be adjusted for Maine income tax purposes by an amount equal to the difference between the addition modification for such property under subsection 1, paragraph AA , subparagraph (2) and the subtraction modifications allowed pursuant to this paragraph. The total amount of subtraction claimed under this paragraph for all tax years may not exceed the addition modification under subsection 1, paragraph AA , subparagraph (2) for the same property; [PL 2015, c. 388, Pt. A, §12 (AMD).] Z. For taxable years beginning on or after January 1, 2015, an amount equal to the net increase in the depreciation deduction allowable under the Code, Sections 167 and 168 that would have been applicable to that property had the depreciation deduction under the Code, Section 168(k) not been claimed with respect to such property placed in service during the taxable year beginning in 2014 for which an addition was required under subsection 1, paragraph BB , subparagraph (2) for the taxable year beginning in 2014. Upon the taxable disposition of property to which this paragraph applies, the amount of any gain or loss includable in federal taxable income must be adjusted for Maine income tax purposes by an amount equal to the difference between the addition modification for such property under subsection 1, paragraph BB , subparagraph (2) and the subtraction modifications allowed pursuant to this paragraph. The total amount of subtraction claimed under this paragraph for all tax years may not exceed the addition modification under subsection 1, paragraph BB , subparagraph (2) for the same property; and [PL 2015, c. 388, Pt. A, §13 (AMD).] AA. For taxable years beginning on or after January 1, 2016, an amount equal to the net increase in the depreciation deduction allowable under the Code, Sections 167 and 168 that would have been applicable to that property had the depreciation deduction under the Code, Section 168(k) not been claimed with respect to such property placed in service during any taxable year beginning on or after January 1, 2015 but before January 1, 2020 for which an addition was required under subsection 1, paragraph CC , subparagraph (2) for the taxable year. Upon the taxable disposition of property to which this paragraph applies, the amount of any gain or loss includable in federal taxable income must be adjusted for Maine income tax purposes by an amount equal to the difference between the addition modification for such property under subsection 1, paragraph CC , subparagraph (2) and the subtraction modifications allowed pursuant to this paragraph. The total amount of subtraction claimed under this paragraph for all tax years may not exceed the addition modification under subsection 1, paragraph CC , subparagraph (2) for the same property. [PL 2019, c. 659, Pt. I, §2 (AMD).] BB. For taxable years beginning on or after January 1, 2018, for business expenses related to carrying on a trade or business as a registered caregiver or a registered dispensary, as defined in Title 22, section 2421‑A , an amount equal to the deduction that would otherwise be allowable under this chapter to the extent that the deduction is disallowed under the Code, Section 280E. For taxable years beginning on or after January 1, 2023, for business expenses related to carrying on a trade or business as a registered caregiver, a registered dispensary or a manufacturing facility, as defined in Title 22, section 2421‑A , or a cannabis establishment or testing facility, as defined in Title 28‑B, section 102‑A , an amount equal to the deduction that would otherwise be allowable under this chapter to the extent that the deduction is disallowed under the Code, Section 280E. [PL 2023, c. 679, Pt. C, §15 (AMD).] Revisor's Note: Paragraph BB as enacted by PL 2017, c. 474, Pt. C, §7 is REALLOCATED TO TITLE 36, SECTION 5200-A, SUBSECTION 2, PARAGRAPH GG CC. An amount equal to 50% of the apportionable subpart F income, as defined in the Code, Section 952, net of related expenses and other related deductions deducted in computing federal taxable income, that the taxpayer included in federal gross income during the taxable year. Any amount subtracted from federal taxable income under this paragraph must be excluded from the sales factor of any apportionment formula employed to attribute income to this State. [PL 2017, c. 474, Pt. D, §3 (NEW); PL 2017, c. 474, Pt. D, §4 (AFF).] DD. An amount equal to 80% of the apportionable deferred foreign income that the taxpayer included in federal gross income during the taxable year in accordance with the Code, Section 965(a) as adjusted by Section 965(b). Any amount subtracted from federal taxable income under this paragraph must be excluded from the sales factor of any apportionment formula employed to attribute income to this State. [PL 2017, c. 474, Pt. D, §3 (NEW); PL 2017, c. 474, Pt. D, §4 (AFF).] EE. An amount equal to 50% of the apportionable global intangible low-taxed income that the taxpayer included in federal gross income during the taxable year in accordance with the Code, Section 951A, net of related expenses and other related deductions deducted in computing federal taxable income. The amount included in the sales factor of any apportionment formula employed to attribute apportionable income to this State the taxpayer included in federal gross income during the taxable year in accordance with the Code, Section 951A is 50% of the amount included in federal gross income. [PL 2017, c. 474, Pt. D, §3 (NEW); PL 2017, c. 474, Pt. D, §4 (AFF).] FF. For taxable years beginning on or after January 1, 2020, an amount equal to the net increase in the depreciation deduction allowable under the Code, Sections 167 and 168 that would have been applicable to that property had the depreciation deduction under the Code, Section 168(k) not been claimed with respect to such property placed in service during the taxable year beginning on or after January 1, 2020 for which an addition was required under subsection 1, paragraph CC for the taxable year. Upon the taxable disposition of property to which this paragraph applies, the amount of any gain or loss includable in federal taxable income must be adjusted for Maine income tax purposes by an amount equal to the difference between the addition modification for such property under subsection 1, paragraph CC and the subtraction modifications allowed pursuant to this paragraph. The total amount of subtraction claimed under this paragraph for all tax years may not exceed the addition modification under subsection 1, paragraph CC for the same property. [PL 2019, c. 527, Pt. A, §4 (NEW).] GG. (REALLOCATED FROM T. 36, §5200-A, sub-§2, ¶BB) [PL 2021, c. 1, Pt. H, §4 (RP); PL 2021, c. 1, Pt. H, §5 (AFF).] HH. For taxable years beginning on or after January 1, 2021, an amount equal to the value of any prior year addition modification under subsection 1, paragraph GG , but only to the extent that: (1) Maine taxable income is not reduced below zero; (2) No more than 25% of the amount is used as a modification in any taxable year; and (3) The amount has not been previously used as a modification pursuant to this paragraph or otherwise used to reduce Maine taxable income. [PL 2021, c. 1, Pt. E, §4 (NEW).] II. For taxable years beginning after January 1, 2020 and before January 1, 2025, an amount equal to the amount by which federal taxable income was increased under subsection 1, paragraph HH , but only to the extent that: (1) Maine taxable income is not reduced below zero; and (2) The amount has not been previously used as a modification pursuant to this paragraph or otherwise used to reduce Maine taxable income. [PL 2021, c. 1, Pt. G, §2 (NEW).] JJ. For taxable years beginning on or after January 1, 2025, to the extent included in federal taxable income and to the extent otherwise subject to state income tax, an amount equal to any gain recognized on the sale by the taxpayer of an ownership interest greater than 50% in a qualified business if the business provides housing and was transferred to a cooperative affordable housing corporation organized under Title 13, chapter 85, subchapter 1‑A or a municipal housing authority, as defined in Title 30‑A, section 4702, subsection 10‑A , or an affiliate of a municipal housing authority. (1) The deduction allowed pursuant to this paragraph may not exceed $750,000. (2) For purposes of this paragraph, "qualified business" means a business whose securities are not publicly traded on any stock exchange, including a corporation, an S corporation, a limited liability company, a limited liability partnership, a sole proprietorship and all entities that are not publicly traded and are related by common majority ownership or control, and: (a) That is registered with the Secretary of State; or (b) Whose principal place of business is within the State. [PL 2025, c. 455, §2 (NEW).] [PL 2025, c. 455, §2 (AMD).]
36 M.R.S. § 6235 — ME Code / Title 36 / Part 9 / Chapter 907-A / Section 6235
36 §6235. Municipal authority; partial deferral of property taxes for seniors
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Deferred property taxes" means the amount of property taxes assessed on an eligible homestead, the collection of which is deferred by the municipality under a program. [PL 2023, c. 547, §1 (NEW).] B. "Eligible homestead" means a homestead owned and occupied by an eligible individual who is eligible for a homestead exemption under chapter 105, subchapter 4‑B for the property tax year during which an application for stabilization is made. [PL 2023, c. 547, §1 (NEW).] C. "Federal poverty level" means the nonfarm income official poverty line for a family of the size involved, as defined by the federal Office of Management and Budget and revised annually in accordance with the United States Omnibus Budget Reconciliation Act of 1981. [PL 2023, c. 547, §1 (NEW).] D. "Homestead" has the same meaning as under section 681, subsection 2 and may include mobile homes if expressly included in a municipal ordinance adopted under this section. [PL 2023, c. 547, §1 (NEW).] E. "Household income" has the meaning set out in section 6201, subsection 7 . [PL 2023, c. 547, §1 (NEW).] F. "Partial property tax deferral" means the deferral of the payment of property taxes assessed on an eligible homestead in excess of the stabilized taxes assessed on that eligible homestead. [PL 2023, c. 547, §1 (NEW).] G. "Program" means a stabilization and tax deferral program adopted by a municipality pursuant to subsection 2 . [PL 2023, c. 547, §1 (NEW).] H. "Stabilize" means to set the amount of property tax required to be paid by a taxpayer on an eligible homestead in the property tax year during which the taxpayer first qualifies for the program and to maintain that amount each year thereafter. [PL 2023, c. 547, §1 (NEW).] I. "Stabilized taxes" means the amount of property tax to be billed to and due from the taxpayer on the taxpayer's eligible homestead in each year of the program. [PL 2023, c. 547, §1 (NEW).] J. "Tax-deferred property" means the property upon which taxes are partially deferred under a program. [PL 2023, c. 547, §1 (NEW).] K. "Taxes" or "property taxes" means ad valorem taxes, assessments, fees and charges entered on the assessment and tax roll. [PL 2023, c. 547, §1 (NEW).] L. "Taxpayer" means an individual who is responsible for payment of property taxes and has applied to participate or is currently participating in a program. [PL 2023, c. 547, §1 (NEW).] [PL 2023, c. 547, §1 (NEW).]

2. Authority. The legislative body of a municipality may by ordinance adopt a stabilization and partial property tax deferral program to provide benefits to seniors with homesteads in the municipality. The ordinance must: A. Require that the taxpayer be a permanent resident of the State as defined in section 681, subsection 4 ; [PL 2023, c. 547, §1 (NEW).] B. Require that the taxpayer have owned and occupied a homestead as a permanent residence in the municipality for a minimum number of years, either consecutive or cumulative, prior to application for the program; [PL 2023, c. 547, §1 (NEW).] C. Specify the minimum age that qualifies a taxpayer as a senior as of April 1st preceding the date of the taxpayer's application for the program; and [PL 2023, c. 547, §1 (NEW).] D. Establish the minimum household income in relation to the federal poverty level for purposes of eligibility for the program. [PL 2023, c. 547, §1 (NEW).] A program may impose additional standards of eligibility and procedures, as long as those standards are established by the municipality by ordinance, except that a taxpayer who is deferring property taxes under any other property tax deferral program administered by the State, including, but not limited to, the program set forth in chapter 908 , is not eligible to participate in a program adopted by a municipality pursuant to this section. [PL 2023, c. 547, §1 (NEW).]

3. Application. A municipality that adopts a program shall develop an application for the program and establish a due date for a taxpayer to submit an application. A taxpayer may apply to the municipality in which the taxpayer's homestead is located requesting that the municipality stabilize the amount of property tax assessed on that individual's homestead and defer the payment and collection of property taxes on the homestead in excess of the stabilized taxes in the subsequent year. A new application is required for each year for which stabilization is requested, subject to conditions set forth in the municipal ordinance that adopts the program, which may include a grace period for reapplication each year or automatic disqualification from the program for failure to file an application as required by ordinance. The municipality shall determine by ordinance whether taxpayers may be eligible to participate in the program with a new application following disqualification. An application, information submitted in support of an application and files and communications relating to an application for stabilization and partial deferral of property taxes under the program are confidential. Hearings and proceedings held by a municipality on an application must be held in executive session unless otherwise requested by the applicant. Nothing in this paragraph applies to the recording of liens under subsection 6 , the recording of lists under subsection 4 or any enforcement proceedings undertaken by the municipality pursuant to this section or other applicable law. [PL 2023, c. 547, §1 (NEW).]

4. Stabilization and deferral. If a taxpayer satisfies the eligibility criteria set forth in the municipal ordinance establishing the program and satisfies the municipal application criteria, the municipality shall stabilize the amount of property tax assessed on the taxpayer's homestead as of the most recent April 1st assessment prior to application for the program. The municipality shall then defer the payment and collection of property tax assessed on the eligible homestead in excess of the stabilized taxes in subsequent years, as long as the taxpayer remains eligible for the program as set forth in this section and the municipal ordinance authorizing the program. The taxpayer must remain responsible for the payment of stabilized taxes to remain eligible for the program. Notwithstanding the partial deferral of the payment and collection of property tax in excess of the stabilized taxes under the program, the lien established on the eligible homestead under section 552 continues for the purpose of protecting the municipal interest in the eligible homestead. Interest on the amount of deferred property taxes accrues at the rate of 0.5 percentage points above the otherwise applicable rate for delinquent taxes unless the municipality adopts a lower interest rate by ordinance. In order to preserve the right to enforce the lien, the municipality must record in the county registry of deeds a list of properties within the municipality that have become eligible for stabilization and partial property tax deferral. The list must contain a description of each property as listed in the municipal valuation together with the name of the taxpayer listed on the valuation. The list must be updated annually to reflect the addition or deletion of properties, the amount of deferred taxes accrued for each property and payments received. The municipality shall make available upon request the most recent list of tax-deferred properties of that municipality required to be filed with the county registry of deeds under this subsection. The municipality may publish and release as public information statistical summaries concerning the program as long as the release of the information does not jeopardize the confidentiality of individually identifiable information. For the purposes of this section, "individually identifiable information" does not include information required to be included on liens or lists filed with the county registry of deeds pursuant to this section. The recording of the properties under this subsection is notice that the municipality claims a lien against those properties in the amount of the deferred taxes plus interest together with any fees paid to the county registry of deeds in connection with the recording. For a property deleted from the list, the recording serves as notice of release or satisfaction of the lien, even though the amount of taxes, interest or fees is not listed. [PL 2023, c. 547, §1 (NEW).]

5. Events requiring the payment of deferred tax and interest. Subject to subsection 7 , all deferred property taxes and accrued interest must be paid pursuant to subsection 6 when: A. The taxpayer dies; [PL 2023, c. 547, §1 (NEW).] B. Some person other than the taxpayer becomes the owner of the property; [PL 2023, c. 547, §1 (NEW).] C. The tax-deferred property is no longer occupied by the taxpayer as a permanent residence, except that this paragraph does not apply if the taxpayer is required to be absent from the eligible homestead for health reasons; [PL 2023, c. 547, §1 (NEW).] D. The tax-deferred property is a mobile home and is moved out of the State, if mobile homes are identified as eligible homesteads by municipal ordinance adopted under this section; or [PL 2023, c. 547, §1 (NEW).] E. The taxpayer fails to pay the stabilized taxes in any tax year. [PL 2023, c. 547, §1 (NEW).] [PL 2023, c. 547, §1 (NEW).]

6. Lien. When it is determined that one of the events set out in subsection 5 has occurred and that a property is no longer eligible for partial property tax deferral under this section, the municipality shall send notice by certified mail to the taxpayer, or the taxpayer's heirs or devisees, listing the total amount of deferred property taxes, including accrued interest and costs of all the years and establishing a due and payable date. For events listed in subsection 5, paragraphs A , B , C and E , payment is due within 45 days of the date of the notice. When the event listed in subsection 5, paragraph D occurs, the total amount of deferred property taxes is due and payable 5 days before the date of removal of the property from the State. The municipality shall include in the notice a statement that the lien enforcement procedures pursuant to chapter 105, subchapter 9 apply. If the deferred property tax liability of a property has not been satisfied by the date established pursuant to this subsection, the municipality may enforce the lien according to procedures in chapter 105, subchapter 9 . Partial payments accepted during the 18-month redemption period provided for in section 943 may not interrupt or extend the redemption period or in any way affect foreclosure procedures. [PL 2023, c. 547, §1 (NEW).]

7. Transfer of eligibility. If one of the events listed in subsection 5 occurs, and the ownership of the eligible homestead is transferred to another member of the same household, the transferee may apply to the municipality for continuation of the stabilization and partial property tax deferral if the transferee meets the conditions of this section and the municipal ordinance authorizing the program. [PL 2023, c. 547, §1 (NEW).]

8. Repeal of program. A municipality that has adopted a program may discontinue it through the same procedure by which the program was adopted except that any property taxes deferred under the program continue to be deferred under the conditions of the program on the date it was ended. [PL 2023, c. 547, §1 (NEW).]
36 M.R.S. § 6660 — ME Code / Title 36 / Part 9 / Chapter 915 / Section 6660
36 §6660. Availability of information
Status: in_force

Notwithstanding section 191 , information contained in applications for reimbursement, the names of persons receiving reimbursement and the amount of reimbursement paid to an applicant may be publicly disclosed by the bureau. This section does not permit the disclosure of taxpayer identification numbers. [PL 1997, c. 761, §5 (NEW).]
36 M.R.S. § 5219-W — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-W
36 §5219-W. Pine Tree Development Zone tax credit
Status: in_force

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 be due under this Part for each of the first 5 tax years beginning with the tax year in which the taxpayer commences its qualified business activity, as defined in Title 30‑A, section 5250‑I, subsection 16 ; and [PL 2013, c. 595, Pt. K, §1 (AMD); PL 2013, c. 595, Pt. K, §2 (AFF).] B. For a business located in a tier 1 location, as defined in Title 30‑A, section 5250‑I, subsection 21‑A , 50% of the tax that would otherwise be due under this Part for each of the 5 tax years following the time period in paragraph A . [PL 2013, c. 595, Pt. K, §1 (AMD); PL 2013, c. 595, Pt. K, §2 (AFF).] [PL 2013, c. 595, Pt. K, §1 (AMD); PL 2013, c. 595, Pt. K, §2 (AFF).]

2. Apportioned credit in certain circumstances. In the case of a qualified Pine Tree Development Zone business as defined in Title 30‑A, section 5250‑I, subsection 17 that engages in both qualified and nonqualified business activities in this State, the credit provided for in this section is limited to that portion that is attributable to the qualified business activity. The limitation is calculated by an apportionment. The apportionment is determined by a fraction, the numerator of which is the property value plus the payroll for the taxable year attributed to the qualified business activity of the business and the denominator of which is the statewide property value plus payroll for the taxable year of the business. If the qualified business is a taxable corporation that has affiliated groups, as defined in section 5102, subsection 1‑B , engaged in a unitary business, as defined in section 5102, subsection 10‑A , the property and payroll values in the State of the unitary affiliated groups must be included in the apportionment fraction. The resulting fraction must be multiplied by the total tax liability otherwise due under this Part of the qualified business and those affiliated groups. If the apportionment provisions of this subsection do not fairly reflect the amount of the credit associated with the taxpayer's qualified business activity, the taxpayer may petition for, or the State Tax Assessor may require, in respect to all or any part of the taxpayer's business activity, the employment of another reasonable method to effectuate an equitable apportionment of the credit associated with the taxpayer's qualified business activity. [PL 2005, c. 351, §14 (RPR); PL 2005, c. 351, §26 (AFF).]

3. Members of pass-through entities. A member of a pass-through entity that is a qualified Pine Tree Development Zone business, as defined in Title 30‑A, section 5250‑I, subsection 17 , is allowed a credit under this section based on the tax due under this Part related to items of income, gain, deduction, loss or other items required to be reported by the pass-through entity to the member. For purposes of this subsection, "pass-through entity" means a corporation that for the applicable tax year is treated as an S corporation under the Code and a partnership, trust, limited liability company or similar entity that for the applicable tax year is not taxed as a C corporation for federal tax purposes; "member" means an individual or other owner of a pass-through entity. [PL 2005, c. 351, §15 (RPR); PL 2005, c. 351, §26 (AFF).]

4. Limitation. The credit provided by this section may not be claimed for tax years beginning on or after January 1, 2035. [PL 2023, c. 412, Pt. J, §11 (AMD).]

5. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Property" means the average value of the taxpayer's real and tangible personal property that is owned or rented and used during the tax period. Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at 8 times the net annual rental rate. The net annual rental rate is the annual rental rate paid by the taxpayer. [PL 2005, c. 351, §16 (NEW).] B. "Payroll" means the total amount paid in this State during the tax period by the taxpayer for compensation, including wages, pretax employee contributions made to a benefit package and employer contributions made to an employee benefit package. [PL 2005, c. 351, §16 (NEW).] [PL 2005, c. 351, §16 (NEW).]
36 M.R.S. § 1953 — ME Code / Title 36 / Part 3 / Chapter 219 / Section 1953
36 §1953. Tax a debt; recovery; preference
Status: in_force

The taxes, interest and penalties imposed by chapters 7 and 211 to 225 , from the time they are due, are a personal debt of the retailer or user to the State, recoverable in any court of competent jurisdiction in a civil action in the name of the State. [PL 2005, c. 218, §27 (AMD).]
36 M.R.S. § 4063-A — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4063-A
36 §4063-A. Tax on estate of resident
Status: in_force

1. Amount. A tax is imposed upon the transfer of the estate of a person who dies during the calendar year 2002 and who, at the time of death, was a resident of this State. The amount of this tax is equal to the lesser of: A. The federal estate tax calculated prior to the application of the federal credit; and [PL 2001, c. 559, Pt. GG, §5 (NEW); PL 2001, c. 559, Pt. GG, §26 (AFF).] B. The amount by which the federal credit divided by .75 exceeds the lesser of: (1) The aggregate amount of all constitutionally valid estate, inheritance, legacy and succession taxes actually paid to the several states of the United States, other than this State, in respect of any property owned by that decedent or subject to those taxes as a part of or in connection with the decedent's estate; and (2) An amount equal to such proportion of the federal credit as the value of properties taxable by other states bears to the value of the entire federal gross estate wherever situated. [PL 2001, c. 559, Pt. GG, §5 (NEW); PL 2001, c. 559, Pt. GG, §26 (AFF).] [PL 2001, c. 559, Pt. GG, §5 (NEW); PL 2001, c. 559, Pt. GG, §26 (AFF).]

2. Values. [PL 2005, c. 622, §19 (RP).]