Maine Revised Statutes Title 36 Sec. 5126 – Personal exemptions prior to 2018
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For income tax years beginning on or after January 1, 1998 but before January 1, 1999, a resident individual is allowed $2,400 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another return. For income tax years beginning on or after January 1, 1999 but before January 1, 2000, a resident individual is allowed $2,750 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another return. For income tax years beginning on or after January 1, 2000 but before January 1, 2013, a resident individual is allowed $2,850 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another return. For income tax years beginning on or after January 1, 2013 but before January 1, 2018, a resident individual is allowed a deduction equal to the total amount of deductions allowed for personal exemptions in accordance with the Code, Section 151. [PL 2017, c. 474, Pt. B, §6 (AMD).]
1. Single individuals and married persons filing separate returns.
[PL 1989, c. 878, Pt. D, §12 (RP).]
Terms Used In Maine Revised Statutes Title 36 Sec. 5126
- Code: means the United States Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2022. See Maine Revised Statutes Title 36 Sec. 111
- Dependent: A person dependent for support upon another.
- Resident individual: means an individual:
A. See Maine Revised Statutes Title 36 Sec. 5102Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111 Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111 Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111 Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
2. Heads of households.
[PL 1989, c. 878, Pt. D, §12 (RP).]
3. Individuals filing married joint return or surviving spouses.
[PL 1989, c. 878, Pt. D, §12 (RP).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 686, §10 (AMD). PL 1979, c. 615, §4 (AMD). IB 1981, c. 2, §3 (AMD). PL 1983, c. 3, §3 (AMD). PL 1987, c. 504, §§11,12 (AMD). PL 1987, c. 772, §37 (AMD). PL 1987, c. 819, §8 (RPR). PL 1987, c. 892, §2 (AMD). PL 1989, c. 495, §§3,9 (RPR). PL 1989, c. 596, §J7 (AMD). PL 1989, c. 878, §D12 (RPR). PL 1997, c. 24, §E2 (AMD). PL 1997, c. 643, §§HHH4,5 (AMD). PL 1997, c. 643, §HHH10 (AFF). PL 1999, c. 401, §QQQ1 (AMD). PL 2001, c. 583, §16 (AMD). PL 2011, c. 380, Pt. N, §11 (AMD). PL 2011, c. 380, Pt. N, §19 (AFF). PL 2017, c. 474, Pt. B, §6 (AMD).