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An Act To Provide Income Tax Relief to Working and Middle-class Families
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §5111, sub-§2-B,  as enacted by PL 1999, c. 731, Pt. T, §5, is amended to read:
 
2-B. Heads of households; tax years beginning 2002 but before 2007.   For tax years beginning on or after January 1, 2002 but before January 1, 2007, for unmarried individuals or legally separated individuals who qualify as heads of households:
Sec. 2. 36 MRSA §5111, sub-§2-C  is enacted to read:
 
2-C.  Heads of households; tax years beginning 2007.     For tax years beginning on or after January 1, 2007, for unmarried individuals or legally separated individuals who qualify as heads of households:
Sec. 3. 36 MRSA §5111, sub-§3-B,  as enacted by PL 1999, c. 731, Pt. T, §7, is amended to read:
 
3-B. Individuals filing married joint return or surviving spouses; tax years beginning 2002 but before 2007.   For tax years beginning on or after January 1, 2002 but before January 1, 2007, for individuals filing married joint returns or surviving spouses permitted to file a joint return:
Sec. 4. 36 MRSA §5111, sub-§3-C  is enacted to read:
 
3-C.  Individuals filing married joint return or surviving spouses; tax years beginning 2007.     For tax years beginning on or after January 1, 2007, for individuals filing married joint returns or surviving spouses permitted to file a joint return:
Sec. 5. Application. This Act applies to tax years beginning on or after January 1, 2007.
 
SUMMARY
This bill increases the taxable income thresholds for heads of household and joint filers by approximately 20%.