An Act to Reduce the Income Tax to 4.5 Percent on the Lowest Tax Bracket and Remove Low-income Families from Taxation
Maine Legislature, Session 131, LD 1671
Committee: Taxation
Sponsors: DUCHARME, BENNETT, ARATA, BLIER, CARLOW, CARMICHAEL, HASENFUS, MILLETT, BALDACCI, FARRIN
Amends: 36 MRSA §5111

Legislative Document
No. 1671
H.P. 1069
House of Representatives, April 13, 2023
An Act to Reduce the Income Tax to 4.5 Percent on the Lowest Tax 
Bracket and Remove Low-income Families from Taxation
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative DUCHARME of Madison.
Cosponsored by Senator BENNETT of Oxford and
Representatives: ARATA of New Gloucester, BLIER of Buxton, CARLOW of Buxton, 
CARMICHAEL of Greenbush, HASENFUS of Readfield, MILLETT of Waterford, Senators: 
BALDACCI of Penobscot, FARRIN of Somerset.
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 2022.  For tax years beginning on or after January 1, 2017 but 
before January 1, 2023, 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 2023.  For tax years beginning on or after January 1, 2023, for single individuals 
and married persons filing separate returns:
If Maine taxable income is:
The tax is:
Less than $23,000
4.5% of the Maine taxable income
At least $23,000 but less than $54,450
$1,035 plus 6.75% of the excess over 
$23,000
$50,000 or more
$3,158 plus 7.15% of the excess over 
$50,000
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 2022.  For tax years 
beginning on or after January 1, 2017 but before January 1, 2023, 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 2023.  For tax years beginning on or 
after January 1, 2023, for unmarried individuals or legally separated individuals who 
qualify as heads of households:
If Maine taxable income is:
The tax is:
Less than $34,500
4.5% of the Maine taxable income 
At least $34,500 but less than $81,700
$1,552 plus 6.75% of the excess over 
$34,500
$81,700 or more
$4,738 plus 7.15% of the excess over 
$81,700
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 2022.  For tax years beginning on or after January 1, 2017, but 
before January 1, 2023, 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 2023.  For tax years beginning on or after January 1, 2023, 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 $46,000
4.5% of the Maine taxable income
At least $46,000 but less than $108,900
$2,070 plus 6.75% of the excess over 
$46,000
$108,900 or more
$6,316 plus 7.15% of the excess over 
$108,900
SUMMARY
This bill decreases the rate of tax imposed on the lowest bracket of individual income 
for single individuals and married persons filing separate returns, heads of households and 
persons filing married joint returns from 5.8% to 4.5%. The decreased rate applies to tax 
years beginning on or after January 1, 2023.