| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §5124-A, first ¶, as repealed and replaced by PL 1989, | | c. 495, §2 and affected by c. 596, Pt. J, §7, is amended to read: |
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| | | The standard deduction of resident taxpayers shall | | single individuals or who are married persons filing separate | | returns must conform to the allowable federal standard deduction | | of the taxpayer. For married resident taxpayers filing joint | | returns or who are surviving spouses permitted to file joint | | returns, the standard deduction is twice the amount permitted for | | single individuals.__For resident taxpayers who are unmarried | | individuals or legally separated individuals and who qualify as | | heads of households, the standard deduction is 150% of the amount | | permitted for single individuals. |
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| | | Sec. 2. Application. That section of this Act that amends the Maine | | Revised Statutes, Title 36, section 5124-A applies to tax years | | beginning on or after January 1, 2001. |
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| | | This bill provides that the standard deduction for married | | persons filing joint returns and surviving spouses permitted to | | file joint returns is twice the amount for persons filing as | | single individuals or married persons filing separately. The | | standard deduction for heads of households is 150% of the amount | | for single individuals. |
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