An Act To Equalize Tax Filing Status
Maine Legislature, Session 123, LD 1788
Committee: Taxation
Sponsors: WOODBURY, EDMONDS, CHASE, CUMMINGS, WATSON, DAMON, PERRY, RA YE, ROSEN, TURNER
Amends: 36 MRSA §5102, 36 MRSA §5111, 36 MRSA §5122, 36 MRSA §5124-A, 36 MRSA §5203-C, 36 MRSA §5403

Legislative Document 
No. 1788 
H.P.1250 
House of Representatives, March 29, 2007 
An Act To Equalize Tax Filing Status 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative WOODBURY of Yarmouth. 
Cosponsored by President EDMONDS of Cumberland and 
77l~ /h. 7!/tJ£~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: CHASE of Wells, Speaker CUMMINGS of Portland, WATSON of Bath, 
Senators: DAMON of Hancock, PERRY of Penobscot, RA YE of Washington, ROSEN of 
Hancock, TURNER of Cumberland. 
Pnntet..! on rel:ycJed paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §5102, sub-§l-E is enacted to read: 
I-E. Domestic partner. "Domestic partner" means a person registered with the 
Department of Health and Human Services, Office of Health Data and Program 
Management under Title 22, section 2710. 
Sec. 2. 36 MRSA §5111, sub-§l-B, as enacted by PL 1999, c. 731, Pt. T, §3, is 
amended to read: 
I-B. Single individuals and married persons filing separate returns; tax years 
beginning 2002 but before 2007. For tax years beginning on or after January 1, 2002 
but before January 1, 2007, for single individuals and married persons filing separate 
returns: 
If Maine Taxable income is: 
Less than $4,200 
At least $4,200 but less than $8,350 
At least $8,350 but less than $16,700 
$16,700 or more 
The tax is: 
2% of the Maine taxable income 
$84 plus 4.5% ofthe excess over $4,200 
$271 plus 7% ofthe excess over $8,350 
$856 plus 8.5% of the excess over 
$16,700 
Sec. 3. 36 MRSA §5111, sub-§l-C is enacted to read: 
I-C. 
Single individuals and married persons and domestic partners filing 
separate returns; tax years beginning 2007. 
For tax years beginning on or after 
January 1. 2007, for single individuals and married persons and domestic partners filing 
separate returns: 
If Maine Taxable income is: 
The tax is: 
Less than $4,750 
2% of the Maine taxable income 
At least $4,750 but less than $9,450 
$95 plus 4.5% ofthe excess over $4,750 
At least $9,450 but less than $18,950 
$307 plus 7% of the excess over $9,450 
$18,950 or more 
$972 plus 8.5% of the excess over 
$18,950 
Sec. 4. 36 MRSA §5111, sub-§2-B, as enacted by PL 1999, c. 731, Pt. T, §5, is 
amended to read: 
2-B. Heads of households; tax years beginning 2002 but before 2007. For tax 
years beginning on or after January 1, 2002 but before January 1. 2007, for unmarried 
individuals or legally separated individuals who qualifY as heads of households: 
If Maine Taxable income is: 
Less than $6,300 
At least $6,300 but less than $12,500 
At least $12,500 but less than $25,050 
The tax is: 
2% of the Maine taxable income 
$126 plus 4.5% of the excess over $6,300 
$405 plus 7% of the excess over $12,500 
.. 
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$25,050 or more 
$1,284 plus 8.5% of the excess over 
$25,050 
Sec. 5. 36 MRSA §5111, sub-§2-C is enacted to read: 
2-C. Heads of households; tax years beginning 2007. For tax years beginning on 
or after January 1, 2007, for unmarried individuals or legally separated individuals who 
qualify as heads of household: 
If Maine Taxable income is: 
Less than $7,150 
At least $7.150 but less than $14,200 
At least $14,200 but less than $28,450 
$28,450 or more 
The tax is: 
2% of the Maine taxable income 
$143 plus 4.5% of the excess over $7,150 
$460 plus 7% of the excess over $14,200 
$1,458 plus 8.5% of the excess over 
$28,450 
Sec. 6. 36 MRSA §5111, sub-§3-B, as enacted by PL 1999, c. 731, Pt. T, §7, is 
amended to read: 
3-B. Individuals filing married joint return or surviving spouses; tax years 
beginning 2002 but before 2007. For tax years beginning on or after January I, 2002 
but before January 1, 2007, for individuals filing married joint returns or surviving 
spouses permitted to file ajoint return: 
If Maine taxable income is: 
Less than $8,400 
At least $8,400 but less than $16,700 
At least $16,700 but less than $33,400 
$33,400 or more 
The tax is: 
2% of the Maine taxable income 
$168plus 4.5% of the excess over $8,400 
$542 plus 7% of the excess over $16,700 
'$1,711 plus 8.5% of the excess over 
$33,400 
Sec. 7. 36 MRSA §5111, sub-§3-C is enacted to read: 
3-C. Individuals filing married or domestic partner joint returns or surviving 
spouses; tax years beginning 2007. For tax years beginning on or after January 1, 2007, 
for individuals filing married or domestic partner joint returns or surviving spouses 
permitted to file a joint return: 
If Maine taxable income is: 
Less than $9,500 
At least $9,500 but less than $18,950 
At least $18,950 but less than $37,950 
$37,950 or more 
The tax is: 
2% of the Maine taxable income 
$190 plus 4.5% of the excess over $9,500 
$615 plus 7% of the excess over $18,950 
$1,945 plus 8.5% of the excess over 
$37,950 
Sec. 8. 36 MRSA §5122, sub-§2, ~, as amended by PL 2005, c. 644, §6, is 
further amended to read: 
F 
V. The portion of contributions to a qualified tuition program established under 
Section 529 of the Code up to $250 per designated beneficiary. This deduction may 
not be claimed on returns when federal adjusted gross income exceeds $100,000 for 
returns with a filing status of single or married filing separately or domestic partner 
filing separately or $200,000 for returns with a filing status of married joint or 
domestic partner joint or head of household; and 
Sec. 9. 36 MRSA §5124-A, first ~, as amended by PL 2005, c. 12, Pt. P, §5, is 
amended to read: 
The standard deduction of a resident individual is equal to the standard deduction as 
determined in accordance with the Code, Section 63, except that for tax years beginning 
after 2002, the Code, Section 63(c)(2) must be applied as if the basic standard deduction 
is $5,000 in the case of a joint return and a surviving spouse and $2,500 in the case of a 
married individual or domestic partner filing a separate return. 
Sec. 10. 36 MRSA §5203-C, sub-§I, ~, as enacted by PL 2003, c. 673, Pt. JJ, 
§3 and affected by §6, is amended to read: 
H. 
"Tentative minimum tax" means: 
(1) Except as provided in subparagraph (2), in the case of a taxpayer other than 
a taxable corporation, the sum of: 
(a) An amount equal to 7% of so much of the alternative minimum taxable 
income as does not exceed $175,000; plus 
(b) An amount equal to 7.6% percent of so much of the alternative minimum 
taxable income as exceeds $175,000. 
For a nonresident individual, the tentative minimum tax must be adjusted in 
accordance with section 5111, subsection 4. 
(2) In the case of a married individual or domestic partner filing a separate 
return, the sum of: 
(a) An amount equal to 7% of so much of the alternative minimum taxable 
income as does not exceed $87,500; plus 
(b) An amount equal to 7.6% percent of so much of the alternative minimum 
taxable income as exceeds $87,500. 
For a nonresident individual, the tentative minimum tax must be adjusted in 
accordance with section 5111, subsection 4. 
(3) In the case of a taxable corporation, the tentative minimum tax for the 
taxable year is 5.4% of the alternative minimum taxable income. 
Sec. 11. 36 MRSA §5403, as repealed and replaced by PL 1999, c. 731, Pt. T, §10 
and affected by § 11, is further amended to read: 
§5403. Annual adjustments for inflation 
Beginning in ~ 
2007, and each subsequent calendar year thereafter, on or about 
September 15th, the State Tax Assessor shall multiply the cost-of-living adjustment for 
taxable years beginning in the succeeding calendar year by the dollar amounts of the tax 
rate tables specified in section 5 Ill, subsections I S, 2 S aHd 3 S l-C, 2-C and 3-C. If 
the dollar amounts of each rate bracket, adjusted by application of the cost-of-living 
adjustment, are not multiples of $50, any increase must be rounded to the next lowest 
multiple of $50. If the cost-of-living adjustment for any taxable year is 1.000 or less, no 
adjustment may be made for that taxable year in the dollar bracket amounts of the tax rate 
tables. 
The assessor shall incorporate such changes into the income tax fonns, 
• 
instructions and withholding tables for the taxable year. 
Sec. 12. Application. This Act applies to tax years beginning on or after January 
1,2007 . 
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SUMMARY 
This bill requires domestic partners registered with the Department of Health and 
Human Services to file their income tax returns under the same requirements as for 
married persons.