Maine Revised Statutes

Title 36, Chapter  822: TAX CREDITS
36 §5213. New jobs credit (REPEALED)
36 §5214. Legislative findings and purpose (REPEALED)
36 §5214-A. Credit to beneficiary for accumulation distribution
36 §5215. Jobs and investment tax credit
36 §5216. Credit for investment in The Maine Capital Corporation or the Maine Natural Resource Capital Company (REPEALED)
36 §5216-A. Credit for investment in the Maine Natural Resource Capital Company (REPEALED)
36 §5216-B. Seed capital investment tax credit
36 §5216-C. Contributions to family development account reserve funds
36 §5217. Employer-assisted day care
36 §5217-A. Income tax paid to other taxing jurisdiction (WHOLE SECTION TEXT IN EFFECT PENDING REFERENDUM ON 6/8/10)
36 §5217-A. Income tax paid to other taxing jurisdiction (WHOLE SECTION TEXT SUSPENDED UNTIL REFERENDUM ON 6/8/10)
36 §5217-B. Employer-provided long-term care benefits
36 §5217-C. Employer-provided long-term care benefits on and after January 1, 2000
36 §5217-D. Credit for educational opportunity
36 §5218. Income tax credit for child care expenses
36 §5218-A. Household credit (WHOLE SECTION TEXT SUSPENDED UNTIL REFERENDUM ON 6/8/10)
36 §5218-B. Alternate calculation of household credit (WHOLE SECTION TEXT SUSPENDED UNTIL REFERENDUM ON 6/8/10)
36 §5218-C. Credit for certain charitable contributions (WHOLE SECTION TEXT SUSPENDED UNTIL REFERENDUM ON 6/8/10)
36 §5218-D. Elderly credit (WHOLE SECTION TEXT SUSPENDED UNTIL REFERENDUM ON 6/8/10)
36 §5219. Income tax credit for installation of renewable energy systems (REPEALED)
36 §5219-A. Retirement and disability credit (WHOLE SECTION TEXT IN EFFECT PENDING REFERENDUM ON 6/8/10)
36 §5219-A. Retirement and disability credit (REPEALED) (WHOLE SECTION REPEAL SUSPENDED UNTIL REFERENDUM ON 6/8/10)
36 §5219-B. Conformity credit (REPEALED)
36 §5219-C. Forest management planning income credits
36 §5219-D. Solid waste reduction investment tax credit (REPEALED)
36 §5219-E. Investment tax credit
36 §5219-F. Reclaimed wood waste and cedar waste credit (REPEALED)
36 §5219-G. Tax credits for partners, S corporation shareholders and beneficiaries of estates and trusts
36 §5219-H. Application of credits against taxes
36 §5219-I. Nursing home care credit (REPEALED)
36 §5219-J. Catastrophic health expense credit (REPEALED)
36 §5219-K. Research expense tax credit
36 §5219-L. Super credit for substantially increased research and development
36 §5219-M. High-technology investment tax credit
36 §5219-N. Low-income tax credit (WHOLE SECTION TEXT IN EFFECT PENDING REFERENDUM ON 6/8/10)
36 §5219-N. Low-income tax credit (REPEALED) (WHOLE SECTION REPEAL SUSPENDED UNTIL REFERENDUM ON 6/8/10)
36 §5219-O. Credit for dependent health benefits paid
36 §5219-P. Clean fuel vehicle economic and infrastructure development (REALLOCATED FROM TITLE 36, SECTION 5219-O)
36 §5219-Q. Quality child care investment credit
36 §5219-R. Credit for rehabilitation of historic properties (REALLOCATED FROM TITLE 36, SECTION 5219-Q)
36 §5219-S. Earned income credit
36 §5219-T. Credit for consumption of wood processing residue (REPEALED) (REALLOCATED FROM TITLE 36, SECTION 5219-S)
36 §5219-U. Educational attainment investment tax credit (REPEALED)
36 §5219-V. Recruitment credit (REPEALED)
36 §5219-W. Pine Tree Development Zone tax credit
36 §5219-X. Biofuel commercial production and commercial use
36 §5219-Y. Certified media production credit
36 §5219-Z. Tax credit for pollution-reducing boilers (REPEALED)
36 §5219-AA. Community wind power generator credit (REPEALED)
36 §5219-BB. Credit for rehabilitation of historic properties after 2007
36 §5219-CC. Community wind power generator credit
36 §5219-DD. Dental care access credit (CONTAINS TEXT WITH VARYING EFFECTIVE DATES) (WHOLE SECTION TEXT REPEALED 12/31/15 by T. 36, §5219-DD, sub-§6) (WHOLE SECTION TEXT EFFECTIVE UNTIL 12/31/15)