§5121. Maine taxable income
The Maine taxable income of a resident individual is equal to the individual's federal adjusted gross income with the modifications and less the deductions and personal exemptions provided in this chapter. [PL 2019, c. 379, Pt. C, §2 (AMD).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1987, c. 504, §8 (RPR). PL 1987, c. 819, §4 (RPR). PL 1989, c. 596, §J3 (RPR). PL 1995, c. 281, §26 (AMD). PL 2003, c. 390, §26 (AMD). PL 2019, c. 379, Pt. C, §2 (AMD).
Structure Maine Revised Statutes
Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS
36 §5121. Maine taxable income
36 §5123. Deduction (REPEALED)
36 §5124. Standard deduction; resident (REPEALED)
36 §5124-A. Standard deduction; resident before 2016
36 §5124-B. Standard deduction; resident on or after January 1, 2016 but before January 1, 2018
36 §5124-C. Standard deduction; resident on or after January 1, 2018
36 §5126. Personal exemptions prior to 2018
36 §5126-A. Personal exemptions on or after January 1, 2018
36 §5127. Income tax credits (REPEALED)
36 §5128. Dual residence; reduction of tax
36 §5129. Credit for investment in The Maine Capital Corporation (REPEALED)
36 §5130. Retirement credit (REPEALED)