An Act To Exempt Persons 67 Years of Age and Older from the State Income Tax
Sec. 1. 36 MRSA §5126, as amended by PL 2011, c. 380, Pt. N, §11 and affected by §19, is repealed.
Sec. 2. 36 MRSA §5126-A is enacted to read:
§ 5126-A. Personal exemptions; deductions
Sec. 3. 36 MRSA §5250, sub-§2, ¶B, as amended by PL 1997, c. 668, §36, is further amended to read:
This bill exempts from the state income tax income of residents who are 67 years of age or older unless the income is received jointly with a person who has not reached 67 years of age.