or more plus 8.5% of the

excess over

$24,300 $144,400

Sec. 3. 36 MRSA §5111, sub-§3-A, as enacted by PL 1991, c. 591, Pt. YY, §6 and affected by §7, is amended to read:

3-A. Individuals filing married joint return or surviving spouses. 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 $8,100 2% of the Maine

$43,050 taxable income

At least $8,100 $43,050 $162 $861 plus

but less than $16,200 4.5% of the

$104,050 excess over

$8,100 $43,050

At least $16,200 $104,050 $527 $3,606

but less than $32,400 plus 7% of

$158,550 the excess over

$16,200 $104,050

$32,400 $158,550 or more $1,661 $7,421

plus 8.5% of the

excess over

$32,400 $158,550

SUMMARY

This bill changes the state individual income tax brackets to the 1999 federal income tax brackets and retains the current state rate structure.