An Act To Bring Equity to Maine's Tax Law by Adjusting Certain Individual Income Tax Rates
Maine Legislature, Session 130, LD 1500
Committee: Taxation
Sponsors: LOOKNER
Amends: 36 MRSA §5111

Legislative Document
No. 1500
H.P. 1110
House of Representatives, April 14, 2021
An Act To Bring Equity to Maine's Tax Law by Adjusting Certain 
Individual Income Tax Rates
Received by the Clerk of the House on April 12, 2021.  Referred to the Committee on 
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative LOOKNER of Portland.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §5111, sub-§1-F, as enacted by PL 2015, c. 267, Pt. DD, §3, is 
amended to read:
1-F.  Single individuals and married persons filing separate returns; tax years 
beginning from 2017 to 2020.  For tax years beginning on or after January 1, 2017 but not 
later than December 31, 2020, for single individuals and married persons filing separate 
returns:
If Maine taxable income is:
The tax is:
Less than $21,050
5.8% of the Maine taxable income
At least $21,050 but less than $50,000
$1,221 plus 6.75% of the excess over 
$21,050
$50,000 or more
$3,175 plus 7.15% of the excess over 
$50,000
Sec. 2.  36 MRSA §5111, sub-§1-G is enacted to read:
1-G.  Single individuals and married persons filing separate returns; tax years 
beginning 2021.  For tax years beginning on or after January 1, 2021, for single individuals 
and married persons filing separate returns:
If Maine taxable income is:
The tax is:
Less than $21,850
5.8% of the Maine taxable income
At least $21,850 but less than $51,700
$1,267 plus 6.75% of the excess over 
$21,850
At least $51,700 but less than $200,000
$3,282 plus 8.75% of the excess over 
$51,700
$200,000 or more
$16,258 plus 12.4% of the excess over 
$200,000
Sec. 3.  36 MRSA §5111, sub-§2-F, as enacted by PL 2015, c. 267, Pt. DD, §5, is 
amended to read:
2-F.  Heads of households; tax years beginning from 2017 to 2020.  For tax years 
beginning on or after January 1, 2017 but not later than December 31, 2020, for unmarried 
individuals or legally separated individuals who qualify as heads of households:
If Maine taxable income is:
The tax is:
Less than $31,550
5.8% of the Maine taxable income
At least $31,550 but less than $75,000
$1,830 plus 6.75% of the excess over 
$31,550
$75,000 or more
$4,763 plus 7.15% of the excess over 
$75,000
Sec. 4.  36 MRSA §5111, sub-§2-G is enacted to read:
2-G.  Heads of households; tax years beginning 2021.  For tax years beginning on or 
after January 1, 2021, for unmarried individuals or legally separated individuals who 
qualify as heads of households:
If Maine taxable income is:
The tax is:
Less than $32,750
5.8% of the Maine taxable income
At least $32,750 but less than $77,550
$1,900 plus 6.75% of the excess over 
$32,750
At least $77,550 but less than $300,000
$4,924 plus 8.75% of the excess over 
$77,550
$300,000 or more
$24,388 plus 12.4% of the excess over 
$300,000
Sec. 5.  36 MRSA §5111, sub-§3-F, as enacted by PL 2015, c. 267, Pt. DD, §7, is 
amended to read:
3-F.  Individuals filing married joint returns or surviving spouses; tax years 
beginning from 2017 to 2020.  For tax years beginning on or after January 1, 2017 but not 
later than December 31, 2020, 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 $42,100
5.8% of the Maine taxable income
At least $42,100 but less than $100,000
$2,442 plus 6.75% of the excess over 
$42,100
$100,000 or more
$6,350 plus 7.15% of the excess over 
$100,000
Sec. 6.  36 MRSA §5111, sub-§3-G is enacted to read:
3-G.  Individuals filing married joint returns or surviving spouses; tax years 
beginning 2021.  For tax years beginning on or after January 1, 2021, 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 $43,700
5.8% of the Maine taxable income
At least $43,700 but less than $103,400
$2,535 plus 6.75% of the excess over 
$43,700
At least $103,400 but less than $400,000
$6,564 plus 8.75% of the excess over 
$103,400
$400,000 or more
$32,517 plus 12.4% of the excess over 
$400,000
SUMMARY
This bill changes the individual income tax brackets to provide 4 brackets rather than 
3.  The bill adds a new bracket of 12.4% on taxable income exceeding $200,000 for single 
individuals and married persons filing separately, $300,000 for heads of households and 
$400,000 for individuals filing married joint returns and surviving spouses.