allocations

eturns or surviving spouses permitted to file a joint return:
If Maine taxable income is:
The tax is:
Less than $42,100
5.8% of the Maine taxable income
At least $42,100 but less than $100,000 $2,442 plus 6.75% of the excess over
$42,100
$100,000 or more $6,350 plus 7.15% of the excess over
$100,000
Sec. D-9. 36 MRSA §5111, sub-§3-G, is enacted to read:
3-G. Individuals filing married joint returns or surviving spouses; tax years beginning
2018 and 2019. For tax years beginning in 2018 and 2019, 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 $42,100
2.75% of the Maine taxable income
$42,100 or more $1,158 plus 3.15% of the excess over
$42,100
Sec. D-10. 36 MRSA §5111, sub-§6 as enacted by IB 2015, c. 4, § 2, is repealed and
replaced with the following:
6. Income tax surcharge. For tax years beginning on or after January 1, 2018, in addition
to any other tax imposed by this chapter, a tax surcharge at the rate of 3% is imposed on the
taxpayer's Maine taxable income.
Sec. D-11. 36 MRSA §5122, sub-§ 2, M-2, as amended by PL 2015, c. 390, § 8, is further
amended to read:
M-2. For tax years beginning on or after January 1, 2016:
(1) For each individual who is a primary recipient of retirement plan benefits, the
reduction is the sum of:
(a) Excluding military retirement plan benefits, an amount that is the lesser of:
(i) The aggregate of retirement plan benefits under employee retirement plans or
individual retirement accounts included in the individual’s federal adjusted
gross income; and
(ii) The pension deduction amount reduced by the total amount of the
individual’s social security benefits and railroad retirement benefits paid by the
United States, but not less than $0; and
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