An Act to Bring Fairness in Income Taxes to Maine Families by
Maine Legislature, Session 132, LD 0229
Sponsors: MATLACK
Amends: 36 MRSA §5111, 36 MRSA §5403

Legislative Document
No. 229
H.P. 152
House of Representatives, January 21, 2025
An Act to Bring Fairness in Income Taxes to Maine Families by 
Adjusting the Tax Brackets and Tax Rates
Received by the Clerk of the House on January 16, 2025.  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 MATLACK of St. George.
Cosponsored by Representatives: GRAHAM of North Yarmouth, GRAMLICH of Old Orchard 
Beach, MCCABE of Lewiston, ROEDER of Bangor, SACHS of Freeport.
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 2025.  For tax years beginning on or after January 1, 2017 but 
before January 1, 2026, 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 2026.  For tax years beginning on or after January 1, 2026, for single individuals 
and married persons filing separate returns:
If Maine taxable income is:
The tax is:
Less than $41,600
5.8% of the Maine taxable income
At least $41,600 but less than $85,000
$2,413 plus 6.75% of the excess over 
$41,600
At least $85,000 but less than $144,500
$5,343 plus 7.15% of the excess over 
$85,000
At least $144,500 but less than $205,000
$9,597 plus 7.52% of the excess over 
$144,500
At least $205,000 but less than $500,000
$14,147 plus 7.15% of the excess over 
$205,000
$500,000 or more
$35,240 plus 8.2% of the excess over 
$500,000
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 2025.  For tax years 
beginning on or after January 1, 2017 but before January 1, 2026, 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 2026.  For tax years beginning on or 
after January 1, 2026, for unmarried individuals or legally separated individuals who 
qualify as heads of households:
If Maine taxable income is:
The tax is:
Less than $62,400
5.8% of the Maine taxable income
At least $62,400 but less than $127,500
$3,619 plus 6.75% of the excess over 
$62,400
At least $127,500 but less than $216,750
$8,013 plus 7.15% of the excess over 
$127,500
At least $216,750 but less than $307,500
$14,394 plus 7.52% of the excess over 
$216,750
At least $307,500 but less than $750,000
$21,218 plus 7.15% of the excess over 
$307,500
$750,000 or more
$52,857 plus 8.2% of the excess over 
$750,000
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 2025.  For tax years beginning on or after January 1, 2017 but 
before January 1, 2026, 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 2026.  For tax years beginning on or after January 1, 2026, 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 $83,200
5.8% of the Maine taxable income
At least $83,200 but less than $170,000
$4,826 plus 6.75% of the excess over 
$83,200
At least $170,000 but less than $289,000
$10,685 plus 7.15% of the excess over 
$170,000
At least $289,000 but less than $410,000
$19,194 plus 7.52% of the excess over 
$289,000
At least $410,000 but less than $1,000,000
$28,293 plus 7.15% of the excess over 
$410,000
$1,000,000 or more
$70,478 plus 8.2% of the excess over 
$1,000,000
Sec. 7.  36 MRSA §5403, sub-§1, as enacted by PL 2015, c. 267, Pt. DD, §33, is 
repealed and the following enacted in its place:
1.  Individual income tax rate tables.  Beginning in 2025 and each year thereafter, by 
the dollar amounts of the tax rate tables specified in section 5111, subsections 1-G, 2-G 
and 3-G, except that for the purposes of this subsection, notwithstanding section 5402, 
subsection 1-B, the "cost-of-living adjustment" is the Chained Consumer Price Index for 
the 12-month period ending June 30th of the preceding calendar year divided by the 
Chained Consumer Price Index for the 12-month period ending June 30, 2024;
SUMMARY
This bill changes, beginning in 2026, the current income tax brackets by increasing the 
threshold amount of income subject to the current tax rates of 5.8%, 6.75% and 7.15%.  
The bill adds 3 new income tax brackets and imposes tax rates of 7.52%, 7.15% and 8.2% 
in those new brackets.  As under current law, the income tax brackets are indexed to the 
Chained Consumer Price Index as published by the United States Department of Labor, 
Bureau of Labor Statistics.