An Act To Exempt from the Income Tax Military Pay of Maine Residents Who Are Members of the Armed Services Stationed outside of the State Earned while on Active Duty
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §5122, sub-§2, ¶Y is enacted to read:
Y. Income received by an individual for active duty in the Armed Forces of the United States while the individual is stationed outside the State.
Sec. 2. Application. That section of this Act that enacts the Maine Revised Statutes, Title 36, section 5122, subsection 2, paragraph Y applies to tax years beginning on or after January 1, 2007.
SUMMARY
This bill exempts from income tax income received by an individual for active duty in the Armed Forces of the United States while the individual is stationed outside of the State.