Maine Revised Statutes
Chapter 822: TAX CREDITS
36 §5216. Credit for investment in The Maine Capital Corporation or the Maine Natural Resource Capital Company (REPEALED)

Maine Revised Statutes

TITLE 36: TAXATION

Part 8: INCOME TAXES

Chapter 822: TAX CREDITS

36 §5213. New jobs credit (REPEALED)

36 §5213-A. Sales tax fairness credit

36 §5214. Legislative findings and purpose (REPEALED)

36 §5214-A. Credit to beneficiary for accumulation distribution

36 §5215. Jobs and investment tax credit

36 §5216. Credit for investment in The Maine Capital Corporation or the Maine Natural Resource Capital Company (REPEALED)

36 §5216-A. Credit for investment in the Maine Natural Resource Capital Company (REPEALED)

36 §5216-B. Seed capital investment tax credit

36 §5216-C. Contributions to family development account reserve funds (REPEALED)

36 §5216-D. Maine Fishery Infrastructure Investment Tax Credit Program (REPEALED)

36 §5217. Employer-assisted day care

36 §5217-A. Income tax paid to other taxing jurisdiction

36 §5217-B. Employer-provided long-term care benefits (REPEALED)

36 §5217-C. Employer-provided long-term care benefits on and after January 1, 2000

36 §5217-D. Credit for educational opportunity

36 §5217-E. Student Loan Repayment Tax Credit

36 §5217-F. Employer support for volunteer firefighters and volunteer municipal emergency medical services persons

36 §5218. Income tax credit for child care expenses

36 §5218-A. Income tax credit for adult dependent care expenses

36 §5219. Income tax credit for installation of renewable energy systems (REPEALED)

36 §5219-A. Retirement and disability credit (REPEALED)

36 §5219-B. Conformity credit (REPEALED)

36 §5219-C. Forest management planning income credits (REPEALED)

36 §5219-D. Solid waste reduction investment tax credit (REPEALED)

36 §5219-E. Investment tax credit (REPEALED)

36 §5219-F. Reclaimed wood waste and cedar waste credit (REPEALED)

36 §5219-G. Tax credits for partners, S corporation shareholders and beneficiaries of estates and trusts

36 §5219-H. Application of credits against taxes

36 §5219-I. Nursing home care credit (REPEALED)

36 §5219-J. Catastrophic health expense credit (REPEALED)

36 §5219-K. Research expense tax credit

36 §5219-L. Super credit for substantially increased research and development

36 §5219-M. High-technology investment tax credit

36 §5219-N. Low-income tax credit (REPEALED)

36 §5219-O. Credit for dependent health benefits paid

36 §5219-P. Clean fuel vehicle economic and infrastructure development (REPEALED)

36 §5219-Q. Quality child care investment credit

36 §5219-R. Credit for rehabilitation of historic properties (REALLOCATED FROM TITLE 36, SECTION 5219-Q)

36 §5219-S. Earned income credit

36 §5219-T. Credit for consumption of wood processing residue (REPEALED) (REALLOCATED FROM TITLE 36, SECTION 5219-S)

36 §5219-U. Educational attainment investment tax credit (REPEALED)

36 §5219-V. Recruitment credit (REPEALED)

36 §5219-W. Pine Tree Development Zone tax credit

36 §5219-X. Biofuel commercial production and commercial use

36 §5219-Y. Certified visual media production credit

36 §5219-Z. Tax credit for pollution-reducing boilers (REPEALED)

36 §5219-AA. Community wind power generator credit (REPEALED)

36 §5219-BB. Credit for rehabilitation of historic properties after 2007

36 §5219-CC. Community wind power generator credit (REPEALED)

36 §5219-DD. Dental care access credit (WHOLE SECTION TEXT EFFECTIVE UNTIL 12/31/27) (WHOLE SECTION TEXT REPEALED 12/31/27)

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)

36 §5219-FF. Credit for wellness programs

36 §5219-GG. Maine capital investment credit

36 §5219-HH. New markets capital investment credit

36 §5219-II. Property tax fairness credit

36 §5219-JJ. Maine capital investment credit for 2013 (REALLOCATED FROM TITLE 36, SECTION 5219-II)

36 §5219-KK. Property tax fairness credit for tax years beginning on or after January 1, 2014

36 §5219-LL. Primary care access credit (REALLOCATED FROM TITLE 36, SECTION 5219-KK)

36 §5219-MM. Maine capital investment credit for 2014

36 §5219-NN. Maine capital investment credit for 2015 and after

36 §5219-OO. Credit for disability income protection plans in the workplace

36 §5219-PP. Credit for certain homestead modifications

36 §5219-QQ. Credit for major business headquarters expansions

36 §5219-RR. Tax credit for Maine shipbuilding facility investment

36 §5219-SS. Dependent exemption tax credit

36 §5219-UU. Employer credit for family and medical leave

36 §5219-VV. Credit for major food processing and manufacturing facility expansion

36 §5219-WW. Credit for affordable housing

36 §5219-XX. Renewable chemicals tax credit

36 §5219-YY. Credit for paper manufacturing facility investment

36 §5219-ZZ. Access to justice credit (REALLOCATED FROM TITLE 36, SECTION 5219-YY)