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 Credit for investment in The Maine Capital Corporation or the Maine Natural Resource Capital Company (REPEALED) - §5216.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

36 §5216-A. Credit for investment in the Maine Natural Resource Capital Company (REPEALED) - §5216-A. Credit for investment in the Maine Natural Resource Capital...

36 §5216-B. Seed capital investment tax credit - §5216-B. Seed capital investment tax credit 1. Definitions. As used...

36 §5216-C. Contributions to family development account reserve funds (REPEALED) - §5216-C. Contributions to family development account reserve funds (REPEALED) SECTION...

36 §5216-D. Maine Fishery Infrastructure Investment Tax Credit Program (REPEALED) - §5216-D. Maine Fishery Infrastructure Investment Tax Credit Program (REPEALED) SECTION...

36 §5217. Employer-assisted day care - §5217. Employer-assisted day care 1. Credit allowed. A taxpayer constituting...

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

36 §5217-B. Employer-provided long-term care benefits (REPEALED) - §5217-B. Employer-provided long-term care benefits (REPEALED) SECTION HISTORY PL 1989,...

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,...

36 §5217-D. Credit for educational opportunity - §5217-D. Credit for educational opportunity 1. Definitions. As used in...

36 §5217-E. Student Loan Repayment Tax Credit - §5217-E. Student Loan Repayment Tax Credit 1. Definitions. As used...

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

36 §5218. Income tax credit for child care expenses - §5218. Income tax credit for child care expenses 1. Resident...

36 §5218-A. Income tax credit for adult dependent care expenses - §5218-A. Income tax credit for adult dependent care expenses 1....

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 Income tax credit for installation of renewable energy systems (REPEALED) - §5219.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

36 §5219-A. Retirement and disability credit (REPEALED) - §5219-A. Retirement and disability credit (REPEALED) SECTION HISTORY PL 1987,...

36 §5219-B. Conformity credit (REPEALED) - §5219-B. Conformity credit (REPEALED) SECTION HISTORY PL 1987, c. 504,...

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

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

36 §5219-E. Investment tax credit (REPEALED) - §5219-E. Investment tax credit (REPEALED) SECTION HISTORY PL 1991, c....

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

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...

36 §5219-H. Application of credits against taxes - §5219-H. Application of credits against taxes 1. Meaning of tax....

36 §5219-I. Nursing home care credit (REPEALED) - §5219-I. Nursing home care credit (REPEALED) SECTION HISTORY PL 1993,...

36 §5219-J. Catastrophic health expense credit (REPEALED) - §5219-J. Catastrophic health expense credit (REPEALED) SECTION HISTORY PL 1993,...

36 §5219-K. Research expense tax credit - §5219-K. Research expense tax credit 1. Credit allowed. A taxpayer...

36 §5219-L. Super credit for substantially increased research and development - §5219-L. Super credit for substantially increased research and development 1....

36 §5219-M. High-technology investment tax credit - §5219-M. High-technology investment tax credit 1. Definitions. As used in...

36 §5219-N. Low-income tax credit (REPEALED) - §5219-N. Low-income tax credit (REPEALED) SECTION HISTORY PL 1997, c....

36 §5219-O. Credit for dependent health benefits paid - §5219-O. Credit for dependent health benefits paid 1. Credit allowed....

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

36 §5219-Q. Quality child care investment credit - §5219-Q. Quality child care investment credit 1. Definition. As used...

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

36 §5219-S. Earned income credit - §5219-S. Earned income credit 1. Resident taxpayer; tax years beginning...

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...

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

36 §5219-V. Recruitment credit (REPEALED) - §5219-V. Recruitment credit (REPEALED) SECTION HISTORY PL 2001, c. 700,...

36 §5219-W. Pine Tree Development Zone tax credit - §5219-W. Pine Tree Development Zone tax credit 1. Credit allowed....

36 §5219-X. Biofuel commercial production and commercial use - §5219-X. Biofuel commercial production and commercial use 1. Definition. As...

36 §5219-Y. Certified visual media production credit - §5219-Y. Certified visual media production credit 1. Credit allowed. A...

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

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

36 §5219-BB. Credit for rehabilitation of historic properties after 2007 - §5219-BB. Credit for rehabilitation of historic properties after 2007 1....

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

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

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...

36 §5219-FF. Credit for wellness programs - §5219-FF. Credit for wellness programs 1. Definitions. As used in...

36 §5219-GG. Maine capital investment credit - §5219-GG. Maine capital investment credit 1. Credit allowed. A taxpayer...

36 §5219-HH. New markets capital investment credit - §5219-HH. New markets capital investment credit 1. Definitions. As used...

36 §5219-II. Property tax fairness credit - §5219-II. Property tax fairness credit For tax years beginning on...

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

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

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

36 §5219-MM. Maine capital investment credit for 2014 - §5219-MM. Maine capital investment credit for 2014 1. Credit allowed....

36 §5219-NN. Maine capital investment credit for 2015 and after - §5219-NN. Maine capital investment credit for 2015 and after 1....

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

36 §5219-PP. Credit for certain homestead modifications - §5219-PP. Credit for certain homestead modifications 1. Credit allowed. An...

36 §5219-QQ. Credit for major business headquarters expansions - §5219-QQ. Credit for major business headquarters expansions 1. Definitions. As...

36 §5219-RR. Tax credit for Maine shipbuilding facility investment - §5219-RR. Tax credit for Maine shipbuilding facility investment 1. Definitions....

36 §5219-SS. Dependent exemption tax credit - §5219-SS. Dependent exemption tax credit 1. Resident taxpayer. A resident...

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

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

36 §5219-WW. Credit for affordable housing - §5219-WW. Credit for affordable housing 1. Definitions. As used in...

36 §5219-XX. Renewable chemicals tax credit - §5219-XX. Renewable chemicals tax credit 1. Definitions. As used in...

36 §5219-YY. Credit for paper manufacturing facility investment - §5219-YY. Credit for paper manufacturing facility investment 1. Definitions. As...

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

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Maine Revised Statutes Part 8: INCOME TAXES Chapter 822: TAX CREDITS

Maine Revised Statutes
Part 8: INCOME TAXES
Chapter 822: TAX CREDITS