reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 5213 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5213. New jobs credit (REPEALED)

 §5213. New jobs credit (REPEALED)SECTION HISTORY PL 1977, c. 686, §15 (NEW).
36 ME Rev Stat § 5214 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5214. Legislative findings and purpose (REPEALED)

 §5214. Legislative findings and purpose (REPEALED)SECTION HISTORY PL 1977, c. 722 (NEW). PL 1981, c. 364, §68 (RP).
36 ME Rev Stat § 5214-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5214-A. Credit to beneficiary for accumulation distribution

 §5214-A. Credit to beneficiary for accumulation distribution 1.  General.  A beneficiary of a trust whose adjusted gross income includes all or part of an accumulation distribution by that trust, as defined in the Code, Section 665, or its equivalent, shall be allowed a credit against the tax otherwise due under this Part for all or a proportionate part of any tax paid by the trust under this Part for any preceding taxable year which would not have been payable if the trust had in fact made distribution to its beneficiaries at the times and in the amounts specified in the Code, Section 666, or its equivalent.   [PL 1987, c. 504, §30 (AMD).] 2.  Limitation on credit.  The credit under this section shall not reduce the tax otherwise due from the beneficiary under this Part to an amount less than would have been due if the accumulation distribution or his part of the accumulation distribution were excluded from his adjusted gross income.   [PL 1985, c. 783, §36 (NEW).] SECTION HISTORY PL 1985, c. 783, §36 (NEW). PL 1987, c. 504, §30 (AMD).
36 ME Rev Stat § 5216 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5216. Credit for investment in The Maine Capital Corporation or the Maine Natural Resource Capital Company (REPEALED)

 §5216. Credit for investment in The Maine Capital Corporation or the Maine Natural Resource Capital Company (REPEALED)SECTION HISTORY PL 1981, c. 364, §70 (NEW). PL 1983, c. 519, §§26,27 (AMD). PL 1983, c. 700, §§5,6 (AMD). PL 1985, c. 344, §98 (AMD). PL 1985, c. 714, §§41-43 (AMD).
36 ME Rev Stat § 5216-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5216-A. Credit for investment in the Maine Natural Resource Capital Company (REPEALED)

 §5216-A. Credit for investment in the Maine Natural Resource Capital Company (REPEALED)SECTION HISTORY PL 1985, c. 714, §44 (NEW). PL 1987, c. 854, §§3,5 (RP).
36 ME Rev Stat § 5216-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5216-C. Contributions to family development account reserve funds (REPEALED)

 §5216-C. Contributions to family development account reserve funds (REPEALED)SECTION HISTORY PL 1999, c. 475, §6 (NEW). PL 1999, c. 475, §7 (AFF). PL 2015, c. 267, Pt. DD, §21 (RP). PL 2015, c. 267, Pt. DD, §34 (AFF).
36 ME Rev Stat § 5216-D (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5216-D. Maine Fishery Infrastructure Investment Tax Credit Program (REPEALED)

 §5216-D. Maine Fishery Infrastructure Investment Tax Credit Program (REPEALED)SECTION HISTORY PL 2011, c. 380, Pt. HHHH, §3 (NEW). PL 2011, c. 548, §30 (AMD). PL 2011, c. 548, §36 (AFF). PL 2011, c. 644, §28 (AMD). PL 2011, c. 644, §33 (AFF). PL 2019, c. 401, Pt. C, §11 (RP).
36 ME Rev Stat § 5217-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5217-A. Income tax paid to other taxing jurisdiction

 §5217-A. Income tax paid to other taxing jurisdiction A resident individual is allowed a credit against the tax otherwise due under this Part, excluding the tax imposed by section 5203-C, for the amount of income tax imposed on that individual for the taxable year by another state of the United States, a political subdivision of any such state, the District of Columbia or any political subdivision of a foreign country that is analogous to a state of the United States with respect to income subject to tax under this Part that is derived from sources in that taxing jurisdiction. In determining whether income is derived from sources in another jurisdiction, the assessor may not employ the law of the other jurisdiction but shall instead assume that a statute equivalent to section 5142 applies in that jurisdiction. The credit, for any of the specified taxing jurisdictions, may not exceed the proportion of the tax otherwise due under this Part, excluding the tax imposed by section 5203-C, that the amount of the taxpayer's Maine adjusted gross income derived from sources in that taxing jurisdiction bears to the taxpayer's entire Maine adjusted gross income; except that, when a credit is claimed for taxes paid to both a state and a political subdivision of a state, the total credit allowable for those taxes does not exceed the proportion of the tax otherwise due under this Part, excluding the tax imposed by section 5203-C, that the amount of the taxpayer's Maine adjusted gross income derived from sources in the other state bears to the taxpayer's entire Maine adjusted gross income.   [PL 2003, c. 673, Pt. JJ, §4 (AMD); PL 2003, c. 673, Pt. JJ, §6 (AFF).]SECTION HISTORY PL 1987, c. 769, §A160 (NEW). PL 1991, c. 528, §N16 (AMD). PL 1991, c. 528, §§N17,RRR (AFF). PL 1991, c. 591, §N16 (AMD). PL 1991, c. 591, §N17 (AFF). PL 2003, c. 391, §9 (AMD). PL 2003, c. 673, §JJ4 (AMD). PL 2003, c. 673, §JJ6 (AFF).
36 ME Rev Stat § 5217-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5217-B. Employer-provided long-term care benefits (REPEALED)

 §5217-B. Employer-provided long-term care benefits (REPEALED)SECTION HISTORY PL 1989, c. 556, §B11 (NEW). PL 1999, c. 521, §C7 (AMD). PL 1999, c. 521, §C9 (AFF). PL 2017, c. 170, Pt. E, §4 (RP).
36 ME Rev Stat § 5217-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5217-C. Employer-provided long-term care benefits on and after January 1, 2000

 §5217-C. Employer-provided long-term care benefits on and after January 1, 2000 1.  Credit.  A taxpayer constituting an employing unit is allowed a credit against the tax imposed by this Part for each taxable year equal to the lowest of the following:   A. Five thousand dollars;   [PL 1999, c. 521, Pt. C, §8 (NEW); PL 1999, c. 521, Pt. C, §9 (AFF).]B. Twenty percent of the costs incurred by the taxpayer in providing eligible long-term care insurance as part of a benefit package; or   [PL 2001, c. 679, §5 (AMD); PL 2001, c. 679, §6 (AFF).]C. One hundred dollars for each employee covered by employer-provided eligible long-term care insurance.   [PL 2001, c. 679, §5 (AMD); PL 2001, c. 679, §6 (AFF).][PL 2001, c. 679, §5 (AMD); PL 2001, c. 679, §6 (AFF).] 2.  Definitions.  As used in this section, unless the context otherwise indicates, the following terms have the following meanings.   A. "Employing unit" has the same meaning as in Title 26, section 1043.   [PL 1999, c. 521, Pt. C, §8 (NEW); PL 1999, c. 521, Pt. C, §9 (AFF).]B.   [PL 2001, c. 679, §5 (RP); PL 2001, c. 679, §6 (AFF).]C. "Eligible long-term care insurance" means:   (1) For tax years beginning on or after January 1, 2000, a qualified long-term care insurance contract as defined in the Code, Section 7702B(b); and   (2) For tax years beginning on or after January 1, 2002, a contract specified in subparagraph (1) or a long-term care insurance policy certified by the Superintendent of Insurance under Title 24‑A, section 5075‑A.   [PL 2001, c. 679, §5 (NEW); PL 2001, c. 679, §6 (AFF).][PL 2001, c. 679, §5 (AMD); PL 2001, c. 679, §6 (AFF).] 3.  Limitation.  The amount of the credit that may be used by a taxpayer for a taxable year may not exceed the amount of tax otherwise due under this Part. Any unused credit may be carried over to the following year or years for a period not to exceed 15 years.   [PL 1999, c. 521, Pt. C, §8 (NEW); PL 1999, c. 521, Pt. C, §9 (AFF).] 4.  Application.  Except for the credit allowed with respect to the carry-over of unused credit amounts pursuant to subsection 3, the tax credit allowed under this section does not apply to tax years beginning on or after January 1, 2016.   [PL 2015, c. 267, Pt. DD, §23 (NEW).] SECTION HISTORY PL 1999, c. 521, §C8 (NEW). PL 1999, c. 521, §C9 (AFF). PL 2001, c. 679, §5 (AMD). PL 2001, c. 679, §6 (AFF). PL 2015, c. 267, Pt. DD, §23 (AMD).
36 ME Rev Stat § 5219 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219. Income tax credit for installation of renewable energy systems (REPEALED)

 §5219. Income tax credit for installation of renewable energy systems (REPEALED)SECTION HISTORY PL 1987, c. 504, §32 (NEW). PL 1989, c. 502, §B61 (RPR).
36 ME Rev Stat § 5219-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-A. Retirement and disability credit (REPEALED)

 §5219-A. Retirement and disability credit (REPEALED)SECTION HISTORY PL 1987, c. 504, §32 (NEW). PL 1999, c. 521, §B7 (RPR). PL 1999, c. 521, §B11 (AFF). PL 2003, c. 390, §§46,47 (AMD). PL 2015, c. 267, Pt. DD, §25 (RP). PL 2015, c. 267, Pt. DD, §34 (AFF).
36 ME Rev Stat § 5219-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-B. Conformity credit (REPEALED)

 §5219-B. Conformity credit (REPEALED)SECTION HISTORY PL 1987, c. 504, §32 (NEW). PL 2001, c. 177, §5 (RP).
36 ME Rev Stat § 5219-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-C. Forest management planning income credits (REPEALED)

 §5219-C. Forest management planning income credits (REPEALED)SECTION HISTORY PL 1989, c. 501, §P32 (NEW). PL 1989, c. 530, §2 (NEW). PL 1989, c. 585, §C17 (NEW). PL 1989, c. 702, §E14 (AMD). PL 1991, c. 377, §20 (RPR). PL 2007, c. 437, §18 (AMD). PL 2007, c. 437, §22 (AFF). PL 2007, c. 627, §90 (AMD). PL 2015, c. 267, Pt. DD, §26 (RP). PL 2015, c. 267, Pt. DD, §34 (AFF).
36 ME Rev Stat § 5219-D (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-D. Solid waste reduction investment tax credit (REPEALED)

 §5219-D. Solid waste reduction investment tax credit (REPEALED)SECTION HISTORY PL 1989, c. 927, §6 (NEW). RR 1991, c. 2, §139 (COR). PL 1991, c. 528, §§R10,11 (AMD). PL 1991, c. 591, §§R10,11 (AMD). PL 1991, c. 591, §R19 (AFF). PL 1991, c. 846, §§36,37 (AMD). PL 1993, c. 433, §2 (AMD). PL 1995, c. 368, §NN3 (AMD). PL 1995, c. 656, §§A16,17 (AMD). PL 1997, c. 504, §17 (AMD). PL 2005, c. 618, §10 (RP). PL 1991, c. 528, §§R19,RRR (AFF).
36 ME Rev Stat § 5219-E (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-E. Investment tax credit (REPEALED)

 §5219-E. Investment tax credit (REPEALED)SECTION HISTORY PL 1991, c. 377, §21 (NEW). PL 1991, c. 528, §§N18,BBB1 (AMD). PL 1991, c. 528, §§N19,RRR (AFF). PL 1991, c. 591, §§N18,BBB1 (AMD). PL 1991, c. 591, §N19 (AFF). PL 1993, c. 671, §3 (AMD). PL 1995, c. 368, §FFF1 (AMD). PL 1995, c. 368, §FFF3 (AFF). PL 1997, c. 24, §C11 (AMD). PL 2009, c. 496, §24 (RP).
36 ME Rev Stat § 5219-F (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-F. Reclaimed wood waste and cedar waste credit (REPEALED)

 §5219-F. Reclaimed wood waste and cedar waste credit (REPEALED)SECTION HISTORY PL 1989, c. 935, §2 (NEW). PL 1991, c. 528, §N20 (AMD). PL 1991, c. 528, §§N21,RRR (AFF). PL 1991, c. 591, §N20 (AMD). PL 1991, c. 591, §N21 (AFF). MRSA T. 36 §5219-F, sub-§7 (RP).
36 ME Rev Stat § 5219-G (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-G. Tax credits for partners, S corporation shareholders and beneficiaries of estates and trusts

 §5219-G. Tax credits for partners, S corporation shareholders and beneficiaries of estates and trusts 1.  Tax credits for partners and S corporation shareholders.  Each partner of a partnership or shareholder of an S corporation is allowed a credit against the tax imposed by this Part in an amount equal to the partner's or shareholder's pro rata share of the tax credits described in this chapter, except that in the case of credits attributable to a financial institution subject to tax under chapter 819, the credits are allowable only against the tax imposed by that chapter. A partner's pro rata share must equal the partner's percentage interest in the taxable income or loss of the partnership for federal income tax purposes for the taxable year. The pro rata share of a shareholder of an S corporation must equal the shareholder's percentage share of stock of the S corporation as of the end of the taxable year.   [PL 1999, c. 708, §46 (AMD).] 2.  Tax credits for beneficiaries of estates and trusts.  Each beneficiary of an estate or trust is allowed a credit against the tax imposed by this Part in an amount equal to the beneficiary's pro rata share of the tax credits described in this chapter. A beneficiary's pro rata share must equal the beneficiary's share of federal distributable net income of the estate or trust. If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the applicable tax credits is in proportion to that beneficiary's share of the estate or trust income for that year, under local law or the terms of the instrument, which is required to be distributed currently, and any other amounts of income distributed in that year. Any balance of the applicable credits is allocated to the estate or trust.   [PL 1999, c. 521, Pt. B, §8 (NEW); PL 1999, c. 521, Pt. B, §11 (AFF).] SECTION HISTORY PL 1991, c. 546, §34 (NEW). PL 1997, c. 746, §20 (AMD). PL 1997, c. 746, §24 (AFF). PL 1999, c. 521, §B8 (RPR). PL 1999, c. 521, §B11 (AFF). PL 1999, c. 708, §46 (AMD).
36 ME Rev Stat § 5219-H (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-H. Application of credits against taxes

 §5219-H. Application of credits against taxes 1.  Meaning of tax.  Whenever a credit provision in this chapter, other than section 5216-B, section 5219-W, section 5219-BB and the income tax credit under the Maine New Markets Capital Investment Program under Title 10, section 1100-Z, allows for a credit "against the tax otherwise due under this Part," "against the tax imposed by this Part" or similar language, "tax" means all taxes imposed under this Part, except the minimum tax imposed by section 5203-C and the taxes imposed by chapter 827.   A. [PL 2003, c. 673, Pt. F, §1 (RP); PL 2003, c. 673, Pt. F, §2 (AFF).] B. [PL 2003, c. 673, Pt. F, §1 (RP); PL 2003, c. 673, Pt. F, §2 (AFF).] [PL 2011, c. 644, §29 (AMD); PL 2011, c. 644, §32 (AFF).] 2.  Meaning of tax liability.  Whenever a credit provided for in this chapter is limited by reference to tax liability, "tax liability" means the taxpayer's liability for all taxes imposed under this Part, except the minimum tax imposed by section 5203-C and the taxes imposed by chapter 827.   A. [PL 2003, c. 673, Pt. F, §1 (RP); PL 2003, c. 673, Pt. F, §2 (AFF).] B. [PL 2003, c. 673, Pt. F, §1 (RP); PL 2003, c. 673, Pt. F, §2 (AFF).] [PL 2011, c. 240, §36 (AMD).] SECTION HISTORY PL 1991, c. 528, §BBB2 (NEW). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §BBB2 (NEW). PL 2003, c. 673, §F1 (RPR). PL 2003, c. 673, §F2 (AFF). PL 2011, c. 240, §36 (AMD). PL 2011, c. 644, §29 (AMD). PL 2011, c. 644, §32 (AFF).
36 ME Rev Stat § 5219-I (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-I. Nursing home care credit (REPEALED)

 §5219-I. Nursing home care credit (REPEALED)SECTION HISTORY PL 1993, c. 410, §YY3 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1993, c. 711, §1 (RP). PL 1993, c. 711, §3 (AFF).
36 ME Rev Stat § 5219-J (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-J. Catastrophic health expense credit (REPEALED)

 §5219-J. Catastrophic health expense credit (REPEALED)SECTION HISTORY PL 1993, c. 711, §2 (NEW). PL 1993, c. 711, §3 (AFF). PL 1995, c. 665, §E3 (RP). PL 1995, c. 665, §E4 (AFF).
36 ME Rev Stat § 5219-N (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-N. Low-income tax credit (REPEALED)

 §5219-N. Low-income tax credit (REPEALED)SECTION HISTORY PL 1997, c. 557, §E1 (NEW). PL 1997, c. 557, §§E2,G1 (AFF). PL 2003, c. 390, §48 (AMD). PL 2003, c. 673, §JJ5 (AMD). PL 2003, c. 673, §JJ6 (AFF). PL 2013, c. 331, Pt. C, §35 (RP). PL 2013, c. 331, Pt. C, §40 (AFF).
36 ME Rev Stat § 5219-P (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-P. Clean fuel vehicle economic and infrastructure development (REPEALED)

 §5219-P. Clean fuel vehicle economic and infrastructure development (REPEALED)SECTION HISTORY RR 1997, c. 2, §62 (RAL). PL 1999, c. 414, §49 (AMD). PL 2005, c. 519, §§PPP1,2 (AMD). PL 2017, c. 170, Pt. E, §5 (RP).
36 ME Rev Stat § 5219-T (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-T. Credit for consumption of wood processing residue (REPEALED) (REALLOCATED FROM TITLE 36, SECTION 5219-S)

 §5219-T. Credit for consumption of wood processing residue (REPEALED)(REALLOCATED FROM TITLE 36, SECTION 5219-S)SECTION HISTORY RR 1999, c. 2, §35 (RAL). PL 2001, c. 358, §O1 (RP). PL 2001, c. 358, §O6 (AFF).
36 ME Rev Stat § 5219-U (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-U. Educational attainment investment tax credit (REPEALED)

 §5219-U. Educational attainment investment tax credit (REPEALED)SECTION HISTORY PL 2001, c. 700, §7 (NEW). PL 2001, c. 700, §§10,11 (AFF). PL 2003, c. 20, §DD5 (AMD). PL 2003, c. 451, §JJ5 (AMD). PL 2005, c. 12, §Q5 (AMD). PL 2007, c. 1, Pt. O, §§6, 7 (AMD). PL 2007, c. 1, Pt. O, §9 (AFF). PL 2007, c. 539, Pt. RR, §2 (RP).
36 ME Rev Stat § 5219-V (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-V. Recruitment credit (REPEALED)

 §5219-V. Recruitment credit (REPEALED)SECTION HISTORY PL 2001, c. 700, §7 (NEW). PL 2001, c. 700, §§10,11 (AFF). PL 2003, c. 20, §DD6 (AMD). PL 2003, c. 451, §JJ6 (AMD). PL 2005, c. 12, §Q6 (AMD). PL 2007, c. 1, Pt. O, §8 (AMD). PL 2007, c. 1, Pt. O, §9 (AFF). PL 2007, c. 539, Pt. SS, §2 (RP).
36 ME Rev Stat § 5219-Y (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-Y. Certified visual media production credit

 §5219-Y. Certified visual media production credit 1.  Credit allowed.  A visual media production company, as defined in Title 5, section 13090-L, subsection 2-A, paragraph E, is allowed a credit against the taxes imposed by this Part in an amount equal to 5% of its nonwage visual media production expenses incurred with respect to a certified visual media production as defined in section 6901, subsection 1, if the visual media production company has visual media production expenses of $75,000 or more with respect to that certified visual media production. For purposes of this section, "nonwage visual media production expenses" means visual media production expenses as defined in Title 5, section 13090‑L, subsection 2-A, paragraph F, except that "nonwage visual media production expenses" does not include certified production wages as defined in section 6901, subsection 2 or any amount that would be included in certified production wages but for the $50,000 limit provided by section 6901, subsection 2.   [PL 2011, c. 240, §37 (AMD).] 2.  Limitation.  The credit allowed by this section may not reduce the tax otherwise due under this Part below zero and may be used only for the taxable year in which the certified visual media production, as defined in section 6901, subsection 1, is completed. Taxpayers claiming a credit under section 5219-W are not eligible for this credit.   [PL 2009, c. 470, §5 (RPR).] SECTION HISTORY PL 2005, c. 519, §GG2 (NEW). PL 2009, c. 470, §5 (RPR). PL 2011, c. 240, §37 (AMD).
36 ME Rev Stat § 5219-Z (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-Z. Tax credit for pollution-reducing boilers (REPEALED)

 §5219-Z. Tax credit for pollution-reducing boilers (REPEALED)SECTION HISTORY PL 2005, c. 519, §TTT2 (NEW). PL 2005, c. 519, §TTT3 (AFF). MRSA T. 36 §5219-Z, sub-§4 (RP).
36 ME Rev Stat § 5219-AA (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-AA. Community wind power generator credit (REPEALED)

 §5219-AA. Community wind power generator credit (REPEALED)SECTION HISTORY RR 2005, c. 2, §25 (COR). PL 2005, c. 646, §7 (NEW). MRSA T. 36 §5219-AA, sub-4 (RP).
36 ME Rev Stat § 5219-CC (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-CC. Community wind power generator credit (REPEALED)

 §5219-CC. Community wind power generator credit (REPEALED)SECTION HISTORY PL 2007, c. 693, §33 (NEW). PL 2007, c. 693, §37 (AFF). PL 2017, c. 170, Pt. E, §7 (RP).
36 ME Rev Stat § 5219-EE (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 822: TAX CREDITS|36 §5219-EE. Maine Public Employees Retirement System innovation finance credit (WHOLE SECTION TEXT EFFECTIVE UNTIL 4/16/29) (WHOLE SECTION TEXT REPEALED 4/16/29)

 §5219-EE. Maine Public Employees Retirement System innovation finance credit (CONTAINS TEXT WITH VARYING EFFECTIVE DATES)(WHOLE SECTION TEXT EFFECTIVE UNTIL 4/16/29)(WHOLE SECTION TEXT REPEALED 4/16/29)1.  Credit allowed.  The Finance Authority of Maine is authorized to issue to the Maine Public Employees Retirement System, referred to in this section as "the retirement system," a refundable credit against the taxes imposed by this Part in an amount certified by the Finance Authority of Maine as equal either to $4,000,000 or 80% of any loss of capital sustained in the innovation finance program established under Title 10, section 1026-T, whichever is less. Upon receipt of a certification as provided in Title 10, section 1026‑T, subsection 4, paragraph E, the Department of Administrative and Financial Services, Bureau of Revenue Services shall pay the amount certified to the retirement system as provided in that subsection.   [PL 2009, c. 633, §5 (NEW).] 2.  Reimbursement by the retirement system.  In the event that the retirement system incurs a loss and redeems a credit under this section and the retirement system subsequently achieves an aggregate return on all of its investments under the innovation finance program under Title 10, section 1026‑T that exceeds an annualized return of 8%, the retirement system shall reimburse the State in an amount equal to the total amount of credits paid to the retirement system under this section.   [PL 2009, c. 633, §5 (NEW).] 3.  Limitations.  A credit under this section may not be redeemed for any loss occurring after July 1, 2028. Pursuant to Title 10, section 1026‑T, total credits redeemed may not exceed $20,000,000.   [PL 2009, c. 633, §5 (NEW).] 4.  Audit.  The State Tax Assessor may audit any transactions necessary to verify the amount of credits claimed or redeemed under this section. If the assessor determines that a credit larger than that authorized by this section has been received, the assessor may enforce repayment of the overpayment by assessment pursuant to the provisions of chapter 7 or may apply the overpayment against subsequent redemptions made pursuant to this section.   [PL 2009, c. 633, §5 (NEW).] 5.  Repeal.  This section is repealed April 16, 2029.   [PL 2009, c. 633, §5 (NEW).] SECTION HISTORY PL 2009, c. 633, §5 (NEW).