An Act to Improve Income Tax Progressivity by Establishing a New Top Individual Income Tax Rate
Maine Legislature, Session 131, LD 0843
Committee: Taxation
Sponsors: OSHER, ANKELES, EATON, JAUCH, LOOKNER
Amends: 36 MRSA §5111

Legislative Document
No. 843
H.P. 532
House of Representatives, February 21, 2023
An Act to Improve Income Tax Progressivity by Establishing a New 
Top Individual Income Tax Rate
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative OSHER of Orono.
Cosponsored by Representatives: ANKELES of Brunswick, EATON of Deer Isle, JAUCH of 
Topsham, 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 2022.  For tax years beginning on or after January 1, 2017 but not 
later than December 31, 2022, 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
5.8% of the Maine taxable income
At least $23,000 but less than $54,450
$1,334 plus 6.75% of the excess over 
$23,000
At least $54,450 but less than $125,000
$125,000 or more
$3,457 plus 7.15% of the excess over 
$54,450
$8,301 plus 11.15% of the excess over 
$125,000
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 not later than December 31, 2022, 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
5.8% of the Maine taxable income
At least $34,500 but less than $81,700
$2,001 plus 6.75% of the excess over 
$34,500
At least $81,700 but less than $150,000
$150,000 or more
$5,187 plus 7.15% of the excess over 
$81,700
$10,061 plus 11.15% of the excess over 
$150,000
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 2022.  For tax years beginning on or after January 1, 2017 but not 
later than December 31, 2022, 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
5.8% of the Maine taxable income
At least $46,000 but less than $108,000
$2,668 plus 6.75% of the excess over 
$46,000
At least $108,000 but less than $250,000
$250,000 or more
$6,853 plus 7.15% of the excess over 
$108,000
$17,006 plus 11.15% of the excess over 
$250,000
SUMMARY
This bill establishes an additional income tax bracket with a tax rate of 11.15% for 
taxable income exceeding $125,000 for single individuals and married persons filing 
separately, $150,000 for heads of households and $250,000 for married persons filing 
jointly and surviving spouses.