Chapter

TAX CREDITS

Me. Rev. Stat. tit. 36, § 5213— New jobs credit
Me. Rev. Stat. tit. 36, § 5213-A— Sales tax fairness credit
Me. Rev. Stat. tit. 36, § 5214— Legislative findings and purpose
Me. Rev. Stat. tit. 36, § 5214-A— Credit to beneficiary for accumulation distribution
Me. Rev. Stat. tit. 36, § 5215— Jobs and investment tax credit
Me. Rev. Stat. tit. 36, § 5216— Credit for investment in The Maine Capital Corporation or the Maine Natural Resource Capital Company
Me. Rev. Stat. tit. 36, § 5216-A— Credit for investment in the Maine Natural Resource Capital Company
Me. Rev. Stat. tit. 36, § 5216-B— Seed capital investment tax credit
Me. Rev. Stat. tit. 36, § 5216-C— Contributions to family development account reserve funds
Me. Rev. Stat. tit. 36, § 5216-D— Maine Fishery Infrastructure Investment Tax Credit Program
Me. Rev. Stat. tit. 36, § 5217— Employer-assisted day care
Me. Rev. Stat. tit. 36, § 5217-A— Income tax paid to other taxing jurisdiction
Me. Rev. Stat. tit. 36, § 5217-B— Employer-provided long-term care benefits
Me. Rev. Stat. tit. 36, § 5217-C— Employer-provided long-term care benefits on and after January 1, 2000
Me. Rev. Stat. tit. 36, § 5217-D— Credit for educational opportunity
Me. Rev. Stat. tit. 36, § 5217-E— Student Loan Repayment Tax Credit
Me. Rev. Stat. tit. 36, § 5217-F— Employer support for volunteer firefighters, volunteer municipal emergency medical services persons and volunteer municipal firefighters
Me. Rev. Stat. tit. 36, § 5218— Income tax credit for child care expenses
Me. Rev. Stat. tit. 36, § 5218-A— Income tax credit for adult dependent care expenses
Me. Rev. Stat. tit. 36, § 5219— Income tax credit for installation of renewable energy systems
Me. Rev. Stat. tit. 36, § 5219-A— Retirement and disability credit
Me. Rev. Stat. tit. 36, § 5219-AA— Community wind power generator credit
Me. Rev. Stat. tit. 36, § 5219-AAA— Dirigo business incentives program
Me. Rev. Stat. tit. 36, § 5219-B— Conformity credit
Me. Rev. Stat. tit. 36, § 5219-BB— Credit for rehabilitation of historic properties after 2007
Me. Rev. Stat. tit. 36, § 5219-BBB— Credit for investment in qualified professional baseball facilities in the State
Me. Rev. Stat. tit. 36, § 5219-C— Forest management planning income credits
Me. Rev. Stat. tit. 36, § 5219-CC— Community wind power generator credit
Me. Rev. Stat. tit. 36, § 5219-D— Solid waste reduction investment tax credit
Me. Rev. Stat. tit. 36, § 5219-DD— Dental care access credit
Me. Rev. Stat. tit. 36, § 5219-E— Investment tax credit
Me. Rev. Stat. tit. 36, § 5219-EE— Maine Public Employees Retirement System innovation finance credit
Me. Rev. Stat. tit. 36, § 5219-F— Reclaimed wood waste and cedar waste credit
Me. Rev. Stat. tit. 36, § 5219-FF— Credit for wellness programs
Me. Rev. Stat. tit. 36, § 5219-G— Tax credits for partners, S corporation shareholders and beneficiaries of estates and trusts
Me. Rev. Stat. tit. 36, § 5219-GG— Maine capital investment credit
Me. Rev. Stat. tit. 36, § 5219-H— Application of credits against taxes
Me. Rev. Stat. tit. 36, § 5219-HH— New markets capital investment credit
Me. Rev. Stat. tit. 36, § 5219-I— Nursing home care credit
Me. Rev. Stat. tit. 36, § 5219-II— Property tax fairness credit
Me. Rev. Stat. tit. 36, § 5219-J— Catastrophic health expense credit
Me. Rev. Stat. tit. 36, § 5219-JJ— Maine capital investment credit for 2013
Me. Rev. Stat. tit. 36, § 5219-K— Research expense tax credit
Me. Rev. Stat. tit. 36, § 5219-KK— Property tax fairness credit for tax years beginning on or after January 1, 2014
Me. Rev. Stat. tit. 36, § 5219-L— Super credit for substantially increased research and development
Me. Rev. Stat. tit. 36, § 5219-LL— Primary care access credit
Me. Rev. Stat. tit. 36, § 5219-M— High-technology investment tax credit
Me. Rev. Stat. tit. 36, § 5219-MM— Maine capital investment credit for 2014
Me. Rev. Stat. tit. 36, § 5219-N— Low-income tax credit
Me. Rev. Stat. tit. 36, § 5219-NN— Maine capital investment credit for 2015 and after
Me. Rev. Stat. tit. 36, § 5219-O— Credit for dependent health benefits paid
Me. Rev. Stat. tit. 36, § 5219-OO— Credit for disability income protection plans in the workplace
Me. Rev. Stat. tit. 36, § 5219-P— Clean fuel vehicle economic and infrastructure development
Me. Rev. Stat. tit. 36, § 5219-PP— Credit for certain homestead modifications
Me. Rev. Stat. tit. 36, § 5219-Q— Quality child care investment credit
Me. Rev. Stat. tit. 36, § 5219-QQ— Credit for major business headquarters expansions
Me. Rev. Stat. tit. 36, § 5219-R— Credit for rehabilitation of historic properties
Me. Rev. Stat. tit. 36, § 5219-RR— Tax credit for Maine shipbuilding facility investment
Me. Rev. Stat. tit. 36, § 5219-S— Earned income credit
Me. Rev. Stat. tit. 36, § 5219-SS— Dependent exemption tax credit
Me. Rev. Stat. tit. 36, § 5219-T— Credit for consumption of wood processing residue
Me. Rev. Stat. tit. 36, § 5219-U— Educational attainment investment tax credit
Me. Rev. Stat. tit. 36, § 5219-UU— Employer credit for family and medical leave
Me. Rev. Stat. tit. 36, § 5219-V— Recruitment credit
Me. Rev. Stat. tit. 36, § 5219-VV— Credit for major food processing and manufacturing facility expansion
Me. Rev. Stat. tit. 36, § 5219-W— Pine Tree Development Zone tax credit
Me. Rev. Stat. tit. 36, § 5219-WW— Credit for affordable housing
Me. Rev. Stat. tit. 36, § 5219-X— Biofuel commercial production and commercial use
Me. Rev. Stat. tit. 36, § 5219-XX— Renewable chemicals tax credit
Me. Rev. Stat. tit. 36, § 5219-Y— Certified visual media production credit
Me. Rev. Stat. tit. 36, § 5219-YY-2— Credit for paper manufacturing facility investment
Me. Rev. Stat. tit. 36, § 5219-Z— Tax credit for pollution-reducing boilers
Me. Rev. Stat. tit. 36, § 5219-ZZ— Access to justice credit