An Act To Increase the State Earned Income Credit
Maine Legislature, Session 127, LD 0096
Committee: Taxation
Sponsors: STUCKEY, ALFOND, HAMANN, SANBORN, HASKELL
Amends: 36 MRSA §5219-S

Legislative Document 
No. 96 
H.P. 79 
House of Representatives, January 16, 2015 
An Act To Increase the State Earned Income Credit 
Reference to the Committee on Taxation suggested and ordered printed. 
ROBERT B. HUNT 
Clerk 
Presented by Representative STUCKEY of Portland. 
Cosponsored by Senator ALFOND of Cumberland and 
Representatives: HAMANN of South Portland, SANBORN of Gorham, Senator: HASKELL of 
Cumberland. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §5219-S, as amended by PL 2009, c. 213, Pt. BBBB, §16, is 
further amended to read: 
§5219-S.  Earned income credit 
1.  Resident taxpayer.  A resident individual is allowed a credit against the tax 
otherwise due under this Part in the amount of 5% 10% of the federal earned income 
credit for the same taxable year, except that for tax years beginning in 2009 and 2010, the 
applicable percentage is 4% and for tax years beginning in 2011 but ending before 2015 
the applicable percentage is 5%. 
2.  Nonresident taxpayer.  A nonresident individual is allowed a credit against the 
tax otherwise due under this Part in the amount of 5% 10% of the federal earned income 
credit for the same taxable year, except that for tax years beginning in 2009 and 2010, the 
applicable percentage is 4% and for tax years beginning in 2011 but ending before 2015 
the applicable percentage is 5%, multiplied by the ratio of the individual's Maine adjusted 
gross income, as defined in section 5102, subsection 1-C, paragraph B, to the individual's 
entire federal adjusted gross income, as modified by section 5122. 
3.  Part-year resident taxpayer.  An individual who files a return as a part-year 
resident in accordance with section 5224-A is allowed a credit against the tax otherwise 
due under this Part in the amount of 5% 10% of the federal earned income credit for the 
same taxable year, except that for tax years beginning in 2009 and 2010, the applicable 
percentage is 4% and for tax years beginning in 2011 but ending before 2015 the 
applicable percentage is 5%, multiplied by a ratio, the numerator of which is the 
individual's Maine adjusted gross income as defined in section 5102, subsection 1-C, 
paragraph A for that portion of the taxable year during which the individual was a 
resident plus the individual's Maine adjusted gross income as defined in section 5102, 
subsection 1-C, paragraph B for that portion of the taxable year during which the 
individual was a nonresident and the denominator of which is the individual's entire 
federal adjusted gross income, as modified by section 5122. 
4.  Refund.  The credit allowed by this section may not reduce the Maine income tax 
to less than zero is fully refundable, except that, for tax years beginning before 2015, the 
credit allowed by this section may not reduce the Maine income tax to less than zero. 
Sec. 2.  Application.  This Act applies to tax years beginning on or after January 1, 
2015. 
SUMMARY 
This bill, beginning in 2015, increases the state earned income credit from 5% to 10% 
of the federal earned income credit and provides that the state earned income credit is 
fully refundable.