Sec. HH-1. 36 MRSA §5124-A, as repealed and replaced by PL 1989, c. 495, §§2 and 9 and amended by c. 596, Pt. J, §7, is repealed and the following enacted in its place:
§5124-A. Standard deduction; resident
The standard deduction of a resident individual is equal to the standard deduction as determined in accordance with the Code, Section 63, except that for tax years beginning in 2005, the Code, Section 63(c)(2) must be applied as if the basic standard deduction is $5,000 in the case of a joint return and a surviving spouse and $2,500 in the case of a married individual filing a separate return.
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