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2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS
36 §5124-A. Standard deduction; resident

Universal Citation:
36 ME Rev Stat § 5124-A (2012 through 125th Legis)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Part 8: INCOME TAXES

§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. [2011, c. 380, Pt. N, §§19, 20 (AFF); 2011, c. 380, Pt. N, §7 (AMD).]

1. Married persons; joint return.

[ 1989, c. 495, §2 (RP) .]

2. Unmarried or legally separated heads of households.

[ 1989, c. 495, §2 (RP) .]

3. Single individuals.

[ 1989, c. 495, §2 (RP) .]

4. Married persons; separate returns.

[ 1989, c. 495, §2 (RP) .]

5. Certain individuals; deduction limitation.

[ 1989, c. 495, §2 (RP) .]

SECTION HISTORY

1977, c. 477, §17 (NEW). IB 1983, c. 2, §2 (AMD). IB 1983, c. 3, §2 (AMD). 1985, c. 535, §15 (RPR). 1987, c. 497, §§48,49 (AMD). 1987, c. 819, §6 (RPR). 1989, c. 495, §§2,9 (RPR). 1989, c. 596, §J7 (AMD). 2003, c. 20, §HH1 (RPR). 2003, c. 479, §4 (AMD). 2005, c. 12, §P5 (AMD). 2009, c. 213, Pt. BBBB, §17 (AFF). 2009, c. 213, Pt. BBBB, §9 (AMD). 2011, c. 380, Pt. N, §§19, 20 (AFF). 2011, c. 380, Pt. N, §7 (AMD).

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