LD 762
pg. 2
Page 1 of 2 An Act to Exempt Purple Heart Recipients from State Income Tax LD 762 Title Page
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LR 496
Item 1

 
O.__For income tax years beginning on or after January 1,
2001, an amount equal to the income earned by a person who
is a Purple Heart medal recipient, awarded pursuant to 10
United States Code, Chapter 57 (1999), to the extent that
income is included in federal adjusted gross income.

 
SUMMARY

 
This bill exempts from Maine income tax income earned by a
person awarded the Purple Heart medal, which is awarded to a
person killed or wounded in action.

 
This bill also corrects a conflict created by Public Law 1999,
chapters 708 and 731, each of which enacted a new Maine Revised
Statutes, Title 36, section 5122, subsection 2, paragraph M.
This bill resolves the conflict by reallocating one of the new
paragraphs to be Title 36, section 5122, subsection 2, paragraph
N.


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