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An Act To Establish Tax Fairness
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §5111, sub-§1-C, as enacted by PL 2011, c. 380, Pt. N, §2 and affected by §19, is amended to read:
 
1-C. Single individuals and married persons filing separate returns; tax year 2013.   For the tax yearsyear beginning on or after January 1, 2013 and before January 1, 2014, for single individuals and married persons filing separate returns:
Sec. 2.  36 MRSA §5111, sub-§1-D  is enacted to read:
 
1-D.  Single individuals and married persons filing separate returns; tax years beginning 2014.     For tax years beginning on or after January 1, 2014, for single individuals and married persons filing separate returns:
Sec. 3. 36 MRSA §5111, sub-§2-C, as enacted by PL 2011, c. 380, Pt. N, §4 and affected by §19, is amended to read:
 
2-C. Heads of households; tax year 2013.   For the tax yearsyear beginning on or after January 1, 2013 and before January 1, 2014, for unmarried individuals or legally separated individuals who qualify as heads of households:
Sec. 4.  36 MRSA §5111, sub-§2-D  is enacted to read:
 
2-D.  Heads of households; tax years beginning 2014.     For tax years beginning on or after January 1, 2014, for unmarried individuals or legally separated individuals who qualify as heads of households:
Sec. 5. 36 MRSA §5111, sub-§3-C, as enacted by PL 2011, c. 380, Pt. N, §6 and affected by §19, is amended to read:
 
3-C. Individuals filing married joint return or surviving spouses; tax year 2013.   For the tax yearsyear beginning on or after January 1, 2013 and before January 1, 2014, for individuals filing married joint returns or surviving spouses permitted to file a joint return:
Sec. 6.  36 MRSA §5111, sub-§3-D  is enacted to read:
 
3-D.  Individuals filing married joint return or surviving spouses; tax years beginning 2014.     For tax years beginning on or after January 1, 2014, for individuals filing married joint returns or surviving spouses permitted to file a joint return:
 
SUMMARY
This bill creates a new top income tax rate of 8.5%. The new rate is imposed on taxable income over $100,000 for single individuals and married persons filing separately, on income over $110,000 for taxpayers filing as heads of households and on income over $120,000 for individuals filing married joint returns or surviving spouses.