Amend the amendment in section 1 in subsection 5 by striking out all of paragraph A (page 1, lines 16 to 17 in amendment)

Amend the amendment in section 1 in subsection 5 to reletter the paragraphs to read consecutively.

summary

This amendment removes the provision in the committee amendment that, for the tax year beginning January 1, 2015, allows charitable contributions included in federal itemized deductions that exceed the limit on Maine itemized deductions by $10,000 to be claimed on a Maine income tax return.

This amendment retains the other provisions in the committee amendment that phase in the full deduction of charitable contributions.