An Act To Establish Tax Fairness
Maine Legislature, Session 126, LD 1256
Committee: Taxation
Sponsors: CHIPMAN, BROOKS, CAMPBELL, EVANGELOS, GOODE, MOONEN, STANLEY, TIPPING-SPITZ, HASKELL
Amends: 36 MRSA §5111

Legislative Document 
No. 1256 
H.P. 890 
House of Representatives, March 27, 2013 
An Act To Establish Tax Fairness 
Reference to the Committee on Taxation suggested and ordered printed. 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative CHIPMAN of Portland. 
Cosponsored by Representatives: BROOKS of Winterport, CAMPBELL of Newfield, 
EVANGELOS of Friendship, GOODE of Bangor, MOONEN of Portland, STANLEY of 
Medway, TIPPING-SPITZ of Orono, Senator: HASKELL of Cumberland. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §5111, sub-§1-C, as enacted by PL 2011, c. 380, Pt. N, §2 and 
affected by §19, is amended to read: 
1-C.  Single individuals and married persons filing separate returns; tax year 
2013.  For the tax years year beginning on or after January 1, 2013 and before January 1, 
2014, for single individuals and married persons filing separate returns: 
Sec. 2.  36 MRSA §5111, sub-§1-D is enacted to read: 
1-D.  Single individuals and married persons filing separate returns; tax years 
beginning 2014.  For tax years beginning on or after January 1, 2014, for single 
individuals and married persons filing separate returns: 
Sec. 3.  36 MRSA §5111, sub-§2-C, as enacted by PL 2011, c. 380, Pt. N, §4 and 
affected by §19, is amended to read: 
2-C.  Heads of households; tax year 2013.  For the tax years year beginning on or 
after January 1, 2013 and before January 1, 2014, for unmarried individuals or legally 
separated individuals who qualify as heads of households: 
Sec. 4.  36 MRSA §5111, sub-§2-D is enacted to read: 
2-D.  Heads of households; tax years beginning 2014.  For tax years beginning on 
or after January 1, 2014, for unmarried individuals or legally separated individuals who 
qualify as heads of households: 
If Maine Taxable income is: 
The tax is: 
At least $5,000 but less than $19,950 
6.5% of the excess over $5,000 
$19,950 or more 
$972 plus 7.95% of the excess over 
$19,950 
If Maine Taxable income is: 
The tax is: 
At least $5,000 but less than $19,950 
6.5% of the excess over $5,000 
At least $19,950 but less than $100,000 
$972 plus 7.95% of the excess over 
$19,950 
$100,000 or more 
$7,336 plus 8.5% of the excess over 
$100,000 
If Maine Taxable income is: 
The tax is: 
At least $7,500 but less than $29,900 
6.5% of the excess over $7,500 
$29,900 or more 
$1,456 plus 7.95% of the excess over 
$29,900 
Sec. 5.  36 MRSA §5111, sub-§3-C, as enacted by PL 2011, c. 380, Pt. N, §6 and 
affected by §19, is amended to read: 
3-C.  Individuals filing married joint return or surviving spouses; tax year 2013.  
For the tax years year beginning on or after January 1, 2013 and before January 1, 2014, 
for individuals filing married joint returns or surviving spouses permitted to file a joint 
return: 
Sec. 6.  36 MRSA §5111, sub-§3-D is enacted to read: 
3-D.  Individuals filing married joint return or surviving spouses; tax years 
beginning 2014.  For tax years beginning on or after January 1, 2014, for individuals 
filing married joint returns or surviving spouses permitted to file a joint return: 
SUMMARY 
This bill creates a new top income tax rate of 8.5%.  The new rate is imposed on 
taxable income over $100,000 for single individuals and married persons filing 
separately, on income over $110,000 for taxpayers filing as heads of households and on 
income over $120,000 for individuals filing married joint returns or surviving spouses. 
If Maine Taxable income is: 
The tax is: 
At least $7,500 but less than $29,900 
6.5% of the excess over $7,500 
At least $29,900 but less than $110,000 
$1,456 plus 7.95% of the excess over 
$29,900 
$110,000 or more 
$7,824 plus 8.5% of the excess over 
$110,000 
If Maine Taxable income is: 
The tax is: 
At least $10,000 but less than $39,900 
6.5% of the excess over $10,000 
$39,900 or more 
$1,944 plus 7.95% of the excess over 
$39,900 
If Maine Taxable income is: 
The tax is: 
At least $10,000 but less than $39,900 
6.5% of the excess over $10,000 
At least $39,900 but less than $120,000 
$1,944 plus 7.95% of the excess over 
$39,900 
$120,000 or more 
$8,312 plus 8.5% of the excess over 
$120,000