§5111. Imposition and rate of tax

A tax is imposed for each taxable year beginning on or after January 1, 2000, on the Maine taxable income of every resident individual of this State. The amount of the tax is determined as provided in this section.   [PL 1999, c. 731, Pt. T, §1 (AMD).]

1.  Single individuals and married persons filing separate returns.

[PL 1991, c. 824, Pt. A, §76 (AMD); PL 1991, c. 824, Pt. A, §79 (AFF); MRSA T. 36 §5111, sub-§1 (RP).]

1-A.  Single individuals and married persons filing separate returns; tax years beginning 2000, 2001.  For tax years beginning in 2000 or 2001, for single individuals and married persons filing separate returns:

[PL 1999, c. 731, Pt. T, §2 (RPR).]

1-B.  Single individuals and married persons filing separate returns; tax years from 2002 to 2012.  For tax years beginning on or after January 1, 2002 but not later than December 31, 2012, for single individuals and married persons filing separate returns:

[PL 2011, c. 380, Pt. N, §1 (AMD); PL 2011, c. 380, Pt. N, §19 (AFF).]

1-C.  Single individuals and married persons filing separate returns; tax year 2013.  For tax years beginning on or after January 1, 2013 but not later than December 31, 2013, for single individuals and married persons filing separate returns:

[PL 2013, c. 368, Pt. Q, §3 (AMD).]

1-D.  Single individuals and married persons filing separate returns; tax years beginning 2014 and 2015.  For tax years beginning in 2014 or 2015, for single individuals and married persons filing separate returns:

[PL 2015, c. 267, Pt. DD, §2 (AMD).]

1-E.  Single individuals and married persons filing separate returns; tax years beginning 2016.  For tax years beginning in 2016, for single individuals and married persons filing separate returns:

[PL 2015, c. 267, Pt. DD, §3 (NEW).]

1-F.  Single individuals and married persons filing separate returns; tax years beginning 2017.  For tax years beginning on or after January 1, 2017, for single individuals and married persons filing separate returns:

[PL 2015, c. 267, Pt. DD, §3 (NEW).]

2.  Heads of households.

[PL 1991, c. 824, Pt. A, §77 (AMD); PL 1991, c. 824, Pt. A, §79 (AFF); MRSA T. 36 §5111, sub-§2 (RP).]

2-A.  Heads of households; tax years beginning 2000, 2001.  For tax years beginning in 2000 or 2001, for unmarried individuals or legally separated individuals who qualify as heads of households:

[PL 1999, c. 731, Pt. T, §4 (RPR).]

2-B.  Heads of households; tax years from 2002 to 2012.  For tax years beginning on or after January 1, 2002 but not later than December 31, 2012, for unmarried individuals or legally separated individuals who qualify as heads of households:

[PL 2011, c. 380, Pt. N, §3 (AMD); PL 2011, c. 380, Pt. N, §19 (AFF).]

2-C.  Heads of households; tax year 2013.  For tax years beginning on or after January 1, 2013 but not later than December 31, 2013, for unmarried individuals or legally separated individuals who qualify as heads of households:

[PL 2013, c. 368, Pt. Q, §5 (AMD).]

2-D.  Heads of households; tax years beginning 2014 and 2015.  For tax years beginning in 2014 or 2015, for unmarried individuals or legally separated individuals who qualify as heads of households:

[PL 2015, c. 267, Pt. DD, §4 (AMD).]

2-E.  Heads of households; tax years beginning 2016.  For tax years beginning in 2016, for unmarried individuals or legally separated individuals who qualify as heads of households:

[PL 2015, c. 267, Pt. DD, §5 (NEW).]

2-F.  Heads of households; tax years beginning 2017.  For tax years beginning on or after January 1, 2017, for unmarried individuals or legally separated individuals who qualify as heads of households:

[PL 2015, c. 267, Pt. DD, §5 (NEW).]

3.  Individuals filing married joint return or surviving spouses.

[PL 1991, c. 824, Pt. A, §78 (AMD); PL 1991, c. 824, Pt. A, §79 (AFF); MRSA T. 36 §5111, sub-§3 (RP).]

3-A.  Individuals filing married joint return or surviving spouses; tax years beginning 2000, 2001.  For tax years beginning in 2000 or 2001, for individuals filing married joint returns or surviving spouses permitted to file a joint return:

[PL 1999, c. 731, Pt. T, §6 (RPR).]

3-B.  Individuals filing married joint return or surviving spouses; tax years from 2002 to 2012.  For tax years beginning on or after January 1, 2002 but not later than December 31, 2012, for individuals filing married joint returns or surviving spouses permitted to file a joint return:

[PL 2011, c. 380, Pt. N, §5 (AMD); PL 2011, c. 380, Pt. N, §19 (AFF).]

3-C.  Individuals filing married joint return or surviving spouses; tax year 2013.  For tax years beginning on or after January 1, 2013 but not later than December 31, 2013, for individuals filing married joint returns or surviving spouses permitted to file a joint return:

[PL 2013, c. 368, Pt. Q, §7 (AMD).]

3-D.  Individuals filing married joint return or surviving spouses; tax years beginning 2014 and 2015.  For tax years beginning in 2014 or 2015, for individuals filing married joint returns or surviving spouses permitted to file a joint return:

[PL 2015, c. 267, Pt. DD, §6 (AMD).]

3-E.  Individuals filing married joint returns or surviving spouses; tax years beginning 2016.  For tax years beginning in 2016, for individuals filing married joint returns or surviving spouses permitted to file a joint return:

[PL 2015, c. 267, Pt. DD, §7 (NEW).]

3-F.  Individuals filing married joint returns or surviving spouses; tax years beginning 2017.  For tax years beginning on or after January 1, 2017, for individuals filing married joint returns or surviving spouses permitted to file a joint return:

[PL 2015, c. 267, Pt. DD, §7 (NEW).]

4.  Nonresident individuals.

[PL 1987, c. 819, §2 (RP).]

4.  Additional tax.  Additionally, a tax is imposed for each taxable year on the Maine adjusted gross income of every nonresident individual. The amount of the tax equals the tax computed under this section and chapter 805 as if the nonresident individual were a resident individual, multiplied by the ratio of the nonresident individual's Maine adjusted gross income, as defined in section 5102, subsection 1-C, paragraph B, to the nonresident individual's entire federal adjusted gross income, as modified by section 5122.

[PL 2009, c. 434, §62 (AMD).]

5.  Income tax surcharge.

[PL 2009, c. 434, §63 (RP).]

6.  Income tax surcharge to advance public kindergarten to grade 12 education.

A. [PL 2017, c. 284, Pt. D, §2 (RP).]

B. [PL 2017, c. 284, Pt. D, §2 (RP).]

C. [PL 2017, c. 284, Pt. D, §2 (RP).]

[PL 2017, c. 284, Pt. D, §2 (RP).]

SECTION HISTORY

P&SL 1969, c. 154, §F1 (NEW). PL 1975, c. 660, §6 (RPR). PL 1975, c. 661 (RPR). PL 1977, c. 686, §7 (AMD). IB 1981, c. 2, §1 (AMD). PL 1983, c. 3, §1 (AMD). PL 1983, c. 571, §18 (RPR). PL 1985, c. 535, §14 (RPR). PL 1985, c. 783, §§19,20 (AMD). PL 1987, c. 504, §7 (AMD). PL 1987, c. 819, §2 (RPR). PL 1989, c. 495, §§1,9 (RPR). PL 1989, c. 596, §§J1,2,7 (AMD). PL 1991, c. 528, §§YY1-6,ZZ1 (AMD). PL 1991, c. 528, §§YY7,8,ZZ4, RRR (AFF). PL 1991, c. 591, §§YY1-6,ZZ1 (AMD). PL 1991, c. 591, §§YY7,8,ZZ4 (AFF). PL 1991, c. 824, §§A76-78 (AMD). PL 1991, c. 824, §§A79,92,93 (AFF). PL 1999, c. 521, §B1 (AMD). PL 1999, c. 521, §B11 (AFF). PL 1999, c. 731, §T1 (AMD). PL 1999, c. 731, §§T2-7 (AMD). PL 2009, c. 434, §§62, 63 (AMD). PL 2011, c. 380, Pt. N, §§1-6 (AMD). PL 2011, c. 380, Pt. N, §19 (AFF). PL 2013, c. 368, Pt. Q, §§3-8 (AMD). IB 2015, c. 4, §2 (AMD). PL 2015, c. 267, Pt. DD, §§2-7 (AMD). PL 2017, c. 284, Pt. D, §2 (AMD).