PUBLIC LAWS OF MAINE
Second Regular Session of the 119th

PART T

     Sec. T-1. 36 MRSA §5111, first ¶, as repealed and replaced by PL 1989, c. 495, §1 and affected by c. 596, Pt. J, §7, is amended to read:

     A tax is imposed for each taxable year beginning on or after January 1, 1989 2000, on the Maine taxable income of every resident individual of this State. The amount of the tax is to be determined as follows provided in this section.

     Sec. T-2. 36 MRSA §5111, sub-§1-A, as enacted by PL 1991, c. 591, Pt. YY, §2 and affected by §7, is repealed and the following enacted in its place:

     1-A. Single individuals and married persons filing separate returns; tax years beginning 2000, 2001. For tax years beginning in 2000 or 2001, for single individuals and married persons filing separate returns:

If Maine taxable income is:	The tax is:
Less than $4,150	2% of the Maine taxable income
At least $4,150 but less than $8,250	$83 plus 4.5% of the excess over $4,150
At least $8,250 but less than $16,500	$268 plus 7% of the excess over $8,250
$16,500 or more	$846 plus 8.5% of the excess over $16,500

     Sec. T-3. 36 MRSA §5111, sub-§1-B is enacted to read:

     1-B. Single individuals and married persons filing separate returns; tax years beginning 2002. For tax years beginning on or after January 1, 2002, for single individuals and married persons filing separate returns:

If Maine Taxable income is:	The tax is:
Less than $4,200	2% of the Maine taxable income
At least $4,200 but less than $8,350	$84 plus 4.5% of the excess over $4,200
At least $8,350 but less than $16,700	$271 plus 7% of the excess over $8,350
$16,700 or more	$856 plus 8.5% of the excess over $16,700

     Sec. T-4. 36 MRSA §5111, sub-§2-A, as enacted by PL 1991, c. 591, Pt. YY, §4 and affected by §7, is repealed and the following enacted in its place:

     2-A. Heads of households; tax years beginning 2000, 2001. For tax years beginning in 2000 or 2001, for unmarried individuals or legally separated individuals who qualify as heads of households:

If Maine taxable income is:	The tax is:
Less than $6,200	2% of the Maine taxable income
At least $6,200 but less than $12,400	$124 plus 4.5% of the excess over $6,200

At least $12,400 but less than $24,750	$403 plus 7% of the excess over $12,400
$24,750 or more	$1,268 plus8.5% of the excess over $24,750

     Sec. T-5. 36 MRSA §5111, sub-§2-B is enacted to read:

     2-B. Heads of households; tax years beginning 2002. For tax years beginning on or after January 1, 2002, for unmarried individuals or legally separated individuals who qualify as heads of households:

If Maine Taxable income is:	The tax is:
Less than $6,300	2% of the Maine taxable income
At least $6,300 but less than $12,500	$126 plus 4.5% of the excess over $6,300
At least $12,500 but less than $25,050	$405 plus 7% of the excess over $12,500
$25,050 or more	$1,284 plus 8.5% of the excess over $25,050

     Sec. T-6. 36 MRSA §5111, sub-§3-A, as enacted by PL 1991, c. 591, Pt. YY, §6 and affected by §7, is repealed and the following enacted in its place:

     3-A. Individuals filing married joint return or surviving spouses; tax years beginning 2000, 2001. For tax years beginning in 2000 or 2001, for individuals filing married joint returns or surviving spouses permitted to file a joint return:

If Maine taxable income is:	The tax is:
Less than $8,250	2% of the Maine taxable income
At least $8,250 but less than $16,500	$165 plus 4.5% of the excess over $8,250
At least $16,500 but less than $33,000	$536 plus 7% of the excess over $16,500
$33,000 or more	$1,691 plus8.5% of the excess over $33,000

     Sec. T-7. 36 MRSA §5111, sub-§3-B is enacted to read:

     3-B. Individuals filing married joint return or surviving spouses; tax years beginning 2002. For tax years beginning on or after January 1, 2002, for individuals filing married joint returns or surviving spouses permitted to file a joint return:

If Maine Taxable income is:	The tax is:
Less than $8,400	2% of the Maine taxable income
At least $8,400 but less than $16,700	$168 plus 4.5% of the excess over $8,400
At least $16,700 but less than $33,400	$542 plus 7% of the excess over $16,700
$33,400 or more	$1,711 plus 8.5% of the excess over $33,400

     Sec. T-8. 36 MRSA §5402, sub-§1-B is enacted to read:

     1-B. Cost-of-living adjustment. The "cost-of-living adjustment" for any calendar year is the Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Consumer Price Index for the 12-month period ending June 30, 2001.

     Sec. T-9. 36 MRSA §5402, sub-§§2 and 3, as amended by PL 1989, c. 495, §6, are repealed.

     Sec. T-10. 36 MRSA §5403, as amended by PL 1991, c. 591, Pt. CCC, is repealed and the following enacted in its place:

§5403. Annual adjustments for inflation

     Beginning in 2002, and each subsequent calendar year thereafter, on or about September 15th, the State Tax Assessor shall multiply the cost-of-living adjustment for taxable years beginning in the succeeding calendar year by the dollar amounts of the tax rate tables specified in section 5111, subsections 1-B, 2-B and 3-B. If the dollar amounts of each rate bracket, adjusted by application of the cost-of-living adjustment, are not multiples of $50, any increase must be rounded to the next lowest multiple of $50. If the cost-of-living adjustment for any taxable year is 1.000 or less, no adjustment may be made for that taxable year in the dollar bracket amounts of the tax rate tables. The assessor shall incorporate such changes into the income tax forms, instructions and withholding tables for the taxable year.

     Sec. T-11. Application. That section of this Part that enacts the Maine Revised Statutes, Title 36, section 5402, subsection 1-B; that section that repeals section 5402, subsections 2 and 3; and that section that repeals and replaces section 5403 apply to tax years beginning on or after January 1, 2003.

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