An Act to Bring
Maine Legislature, Session 132, LD 0229
Committee Amendment CA_A_H649 (House)
Amends: 36 MRSA §5111

COMMITTEE AMENDMENT "'A " to H.P. 152, L.D. 229, "An Act to Bring 
Fairness in Income Taxes to Maine Families by Adjusting the Tax Brackets and Tax Rates" 
Amend the bill by strildng out all of section 2 and inserting the following: 
'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: 
Less than $27,450 
At least $27,450 but less than $64,950 
At least $64.950 but less than $144,500 
At least $144,500 but less than $500,000 
$500,000 or more 
The tax is: 
5.5% of the Maine taxable income 
$1,510 plus 6.75% of the excess over 
$27,450 
$4,041 plus 7.15% of the excess over 
$64,950 
$9,729 plus 7.75% of the excess over 
$144,500 
$37,280 plus 8.95% of the excess over 
$500,000 
Amend the bill by striking out all of section 4 and inserting the following: 
'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: 
Less than $41,150 
At least $41,150 but less than $97,450 
The tax is: 
5,5% of the Maine taxable income 
$2,263 plus 6.75% of the excess over 
$41,150 
Page l - 132LR0424(02) 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "A" to H.P. 152, L.D. 229 
At least $97,450 but less than $216,750 
$6,063 plus 7.15% of the excess over 
$97,450 
At least $216,750 but less than $750,000 
$14,593 plus 7.75% of the excess over 
$216,750 
$750,000 or more 
$55,921 plus 8.95% of the excess over 
$750,000 
Amend the bill by strildng out all of section 6 and inse1ting the followii1g: 
'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 begim1ing 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 $54,900 
5.5% of the Maine taxable income 
At least $54,900 but less than $129,900 
$3,020 plus 6.75% of the excess over 
$54,900 
At least $129,900 but less than $289,000 
$8,083 plus 7.15% cifthe excess over 
$129,900 
At least $289,000 but less than $1,000,000 $19,459 plus 7.75% of the excess over 
$289,000 
$1,000,000 or more 
$74,562 plus 8.95% of the excess over 
$1,000,000 
Amend the bill in section 7 in subsection 1 in the first line (page 3, line 3 in L.D.) by 
striking out the following: "2025" and inse1ting the following: '2026' 
Amend the bill in section 7 in subsection 1 in the last line (page 3, line 8 in L.D.) by 
strildng out the following: 
112024
and inse1ting the following: '2025' 
Amend the bill by relettering or renumbering any nonconsecutive Pait letter or section 
number to read consecutively. 
SUMMARY 
This amendment reduces to 5 the number of income tax brackets proposed in the bill 
for each filing status, adjusts the tax brackets and increases the rate of tax on the top 2 
brackets to 7.75% and 8.95%, respectively. The amendment also adjusts the dates for 
indexing. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Revised: 06/10/25 LRL 
LD229 
LR424(02) 
An Act to Bring Fairness in Income Taxes to Maine Families by Adjusting the Tax Brackets and Tax 
Rates 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Fiscal Note for Bill as Amended by Committee Amendment •~• \ H - G:,'4 9} 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
FY 2025-26 
FY 2026-27 
FY 2027-28 
Projections 
FY 2028-29 
($22,752,500) 
($77,615,000) 
($84,312,500) 
($91,912,500) 
Other Special Revenue Funds 
$22,752,500 
$1,197,500 
$77,615,000 
$4,085,000 
$84,312,500 
$4,437,500 
$91,912,500 
$4,837,500 
Fiscal Detail and Notes 
This bill would result in a revenue increase to the General Fund of $22,752,500 in fiscal year 2025-26 and 
$77,615,000 in fiscal year 2026-27 by adjusting the individual income tax rate brackets and increasing the top 
marginal tax rates for tax years beginning on or after January 1, 2026, The bill would also result in a revenue increase 
to the Local Government Fund of $1,197,500 in fiscal year 2025-26 and $4,085,000 in fiscal year 2026-27. 
LR0424(02) - Fiscal Note - Page 1 of 1