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An Act To Make the Income Tax More Equitable for Citizens of the State
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 years beginning 2013.   For tax years beginning on or after January 1, 2013, for single individuals and married persons filing separate returns:
Sec. 2. 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 years beginning 2013.   For tax years beginning on or after January 1, 2013, for unmarried individuals or legally separated individuals who qualify as heads of households:
Sec. 3. 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 years beginning 2013.   For tax years beginning on or after January 1, 2013, for individuals filing married joint returns or surviving spouses permitted to file a joint return:
 
SUMMARY
This bill reinstates the 8.5% tax rate for high-income taxpayers. The higher tax rates apply to individuals filing married joint returns or surviving spouses who have Maine taxable income of $250,000 or more, heads of households who have Maine taxable income of $187,500 or more and single individuals and married persons filing separate returns who have Maine taxable income of $125,000 or more.