An Act To Provide Income Tax Relief to Working and Middle-class Families
Maine Legislature, Session 123, LD 1380
Committee: Taxation
Sponsors: CONOVER, MARRACHE, BRAUTIGAM, BRYANT, PINGREE, VAUGHAN, MILLS
Amends: 36 MRSA §5111

Legislative Document 
No. 1386 
H.P.972 
House of Representatives, March 13,2007 
An Act To Provide Income Tax Relief to Working and Middle-class 
Families 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative CONOVER of Oakland. 
Cosponsored by Senator MARRACHE of Kennebec and 
Ir/~ 
/J7.1TI~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: BRAUTIGAM of Falmouth, BRYANT of Windham, PINGREE of North 
Haven, SA V AGE of Falmouth, VAUGHAN of Durham, Senators: MILLS of Somerset, 
PERR Y of Penobscot. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. I. 36 MRS A §S111, 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 
$25,050 or more 
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 
$1,284 plus 8.5% of the excess over 
$25,050 
Sec. 2. 36 MRSA §S111, 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 households: 
If Maine Taxable income is: 
Less than $8,580 
At least $8,580 but less than $17,040 
At least $17,040 but less than $34,140 
$34,140 or more 
The tax is: 
2% of the Maine taxable income 
$172 plus 4.5% of the excess over $8,580 
$553 plus 7% of the excess over $17,040 
$1,750 plus 8.5% of the excess over 
$34,140 
Sec. 3. 36 MRSA §S111, 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 1, 2002 
but before January 1, 2007, for individuals filing married joint returns or surviving 
spouses perm itted to file a joint return: 
If Maine Taxable income is: 
Less than $8,400 
The tax is: 
2% of the Maine taxable income 
Page I - 123LR0367(Ol)-1 
I 
II 
At least $8,400 but less than $16,700 
At least $16,700 but less than $33,400 
$33,400 or more 
$168 plus 4.5% ofthe 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. 4. 36 MRSA §5111, sub-§3-C is enacted to read: 
3-C. Individuals filing married joint return or surviving spouses; tax years 
beginning 2007. For tax years beginning on or after January 1, 2007, for individuals 
filing married joint returns or surviving spouses permitted to file a joint return: 
If Maine Taxable income is: 
The tax is: 
Less than $1 I ,400 
At least $11,400 but less than $22,740 
At least $22,740 but less than $45,540 
$45,540 or more 
2% of the Maine taxable income 
$228 plus 4.5% of the excess over 
$11,400 
$738 plus 7% of the excess over $22,740 
$2,334 plus 8.5% of the excess over 
$45,540 
Sec. 5. Application. This Act applies to tax years beginning on or after January 1, 
2007. 
SUMMARY 
This bill increases the taxable income thresholds for heads of household and joint 
filers by approximately 20%.