TAX CREDITS

  1. Law
  2. Maine Revised Statutes
  3. TAXATION
  4. INCOME TAXES
  5. TAX CREDITS

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Section
36 §5213

New jobs credit (REPEALED)

Section
36 §5213-A

Sales tax fairness credit

Section
36 §5214

Legislative findings and purpose (REPEALED)

Section
36 §5214-A

Credit to beneficiary for accumulation distribution

Section
36 §5215

Jobs and investment tax credit

Section
36 §5216

Credit for investment in The Maine Capital Corporation or the Maine Natural Resource Capital Company (REPEALED)

Section
36 §5216-A

Credit for investment in the Maine Natural Resource Capital Company (REPEALED)

Section
36 §5216-B

Seed capital investment tax credit

Section
36 §5216-C

Contributions to family development account reserve funds (REPEALED)

Section
36 §5216-D

Maine Fishery Infrastructure Investment Tax Credit Program (REPEALED)

Section
36 §5217

Employer-assisted day care

Section
36 §5217-A

Income tax paid to other taxing jurisdiction

Section
36 §5217-B

Employer-provided long-term care benefits (REPEALED)

Section
36 §5217-C

Employer-provided long-term care benefits on and after January 1, 2000

Section
36 §5217-D

Credit for educational opportunity

Section
36 §5218

Income tax credit for child care expenses

Section
36 §5218-A

Income tax credit for adult dependent care expenses

Section
36 §5219

Income tax credit for installation of renewable energy systems (REPEALED)

Section
36 §5219-A

Retirement and disability credit (REPEALED)

Section
36 §5219-AA

Community wind power generator credit (REPEALED)

Section
36 §5219-B

Conformity credit (REPEALED)

Section
36 §5219-BB

Credit for rehabilitation of historic properties after 2007

Section
36 §5219-C

Forest management planning income credits (REPEALED)

Section
36 §5219-CC

Community wind power generator credit (REPEALED)

Section
36 §5219-D

Solid waste reduction investment tax credit (REPEALED)

Section
36 §5219-DD

Dental care access credit (WHOLE SECTION TEXT EFFECTIVE UNTIL 12/31/27) (WHOLE SECTION TEXT REPEALED 12/31/27)

Section
36 §5219-E

Investment tax credit (REPEALED)

Section
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Employees Retirement System innovation finance credit (WHOLE SECTION TEXT EFFECTIVE UNTIL 4/16/29) (WHOLE SECTION TEXT REPEALED 4/16/29)

Section
36 §5219-F

Reclaimed wood waste and cedar waste credit (REPEALED)

Section
36 §5219-FF

Credit for wellness programs

Section
36 §5219-G

Tax credits for partners, S corporation shareholders and beneficiaries of estates and trusts

Section
36 §5219-GG

Maine capital investment credit

Section
36 §5219-H

Application of credits against taxes

Section
36 §5219-HH

New markets capital investment credit

Section
36 §5219-I

Nursing home care credit (REPEALED)

Section
36 §5219-II

Property tax fairness credit

Section
36 §5219-J

Catastrophic health expense credit (REPEALED)

Section
36 §5219-JJ

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

Section
36 §5219-K

Research expense tax credit

Section
36 §5219-KK

Property tax fairness credit for tax years beginning on or after January 1, 2014

Section
36 §5219-L

Super credit for substantially increased research and development

Section
36 §5219-LL

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

Section
36 §5219-M

High-technology investment tax credit

Section
36 §5219-MM

Maine capital investment credit for 2014

Section
36 §5219-N

Low-income tax credit (REPEALED)

Section
36 §5219-NN

Maine capital investment credit for 2015 and after

Section
36 §5219-O

Credit for dependent health benefits paid

Section
36 §5219-OO

Credit for disability income protection plans in the workplace

Section
36 §5219-P

Clean fuel vehicle economic and infrastructure development (REPEALED)

Section
36 §5219-PP

Credit for certain homestead modifications

Section
36 §5219-Q

Quality child care investment credit

Section
36 §5219-QQ

Credit for major business headquarters expansions

Section
36 §5219-R

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

Section
36 §5219-RR

Tax credit for Maine shipbuilding facility investment

Section
36 §5219-S

Earned income credit

Section
36 §5219-SS

Dependent exemption tax credit

Section
36 §5219-T

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

Section
36 §5219-U

Educational attainment investment tax credit (REPEALED)

Section
36 §5219-UU

Employer credit for family and medical leave

Section
36 §5219-V

Recruitment credit (REPEALED)

Section
36 §5219-VV

Credit for major food processing and manufacturing facility expansion

Section
36 §5219-W

Pine Tree Development Zone tax credit

Section
36 §5219-WW

Credit for affordable housing

Section
36 §5219-X

Biofuel commercial production and commercial use

Section
36 §5219-XX

Renewable chemicals tax credit

Section
36 §5219-Y

Certified visual media production credit

Section
36 §5219-YY

Credit for paper manufacturing facility investment

Section
36 §5219-Z

Tax credit for pollution-reducing boilers (REPEALED)

Section
36 §5219-ZZ

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