Sec. H-1. Tax expenditures. The following General Fund tax expenditures for fiscal years 1999-00 and 2000-01, in accordance with Title 5, section 1666, will continue in effect unless repealed or modified by the 119th Legislature.
General Fund Sales Tax 36 MRSA FY'00 FY'01
Expenditures
Casual Sales 1752 sub§11 D D
Sales by Executors 1752 sub§11 A A
Rentals to Persons in the 1752 sub§11 A A
Business of Renting Autos
Sales to Persons in the 1752 sub§11 $2,453,489 $2,551,628
Business of Renting Autos
Sales to Persons in the 1752 sub§11 $546,295 $568,147
Business of Renting Video
Tapes & Video Equipment
Separately Charged Labor 1752 sub§14 $17,965,858 $18,684,493
Service Fees
Tips Given Directly to 1752 sub§14 $619,487 $644,267
Employees
Exempt Custom Computer 1752 sub§1-E $685,552 $712,973
Programming
Certain Telephone or 1752 sub§18A $12,780,627 $13,291,852
Telegraph Services
Sales Tax Prohibited by 1760 sub§1 D D
the Federal & State
Constitutions
Sales to the State & 1760 sub§2 $107,071,286 $111,354,137
Political Subdivisions
Products for Human 1760 sub§3 $122,283,508 $127,174,848
Consumption
Ships Stores 1760 sub§4 C C
Prescription Drugs 1760 sub§5 $14,429,671 $15,006,858
Prosthetic Devices 1760 sub§5A $3,795,410 $3,947,226
Meals Served by Public or 1760 sub§6 $6,030,132 $6,271,337
Private Schools ¶A
Meals Served to Patients in 1760 sub§6 E E
Hospitals & Nursing Homes ¶B
Providing Meals for the 1760 sub§6 $269,803 $280,595
Elderly ¶C
Providing Meals to 1760 sub§6 A A
Residents of Certain ¶D
Nonprofit Congregate
Housing Facilities
Products Used in 1760 sub§7 $6,816,495 $7,089,155
Agricultural and Aqua-
cultural Production &
Bait
Certain Jet Fuel 1760 sub§8 $1,538,755 $1,554,142
¶B
Coal, Oil & Wood for 1760 sub§9 $20,405,244 $21,221,454
Cooking & Heating Homes
Fuel Oil for Burning 1760 sub§9A $22,347 $23,241
Blueberry Land
First 750 KW Hours of 1760 sub§9B $19,708,684 $20,497,032
Residential Electricity
Per Month
Gas When Used for 1760 sub§9C $3,330,503 $3,463,723
Cooking & Heating in
Residences
Fuel and Electricity Used 1760 sub§9D $26,797,484 $27,869,384
in Manufacturing
Fuel Oil or Coal that 1760 sub§9G $35,926 $37,364
becomes an Ingredient or
Component Part
Certain Returnable 1760 sub§12 $1,234,056 $1,283,418
Containers
Packaging Materials 1760 sub§12A $13,389,990 $13,925,590
Publications Sold on Short 1760 sub§14 $4,800,726 $4,992,755
Intervals
Sales to Nonprofit Nursing 1760 sub§16 C C
Homes Lic. by Human
Services
Sales to Incorporated 1760 sub§16 C C
Nonprofit Boarding Care
Facilities Lic. by Human
Services
Sales to Incorp. Nonprofit 1760 sub§16 A A
Home Health Care Agencies
Sales to Incorp. Nonprofit 1760 sub§16 A A
Rural Community
Health Centers
Sales to Incorporated 1760 sub§16 A A
Nonprofit Dental Health
Centers
Sales to Incorporated 1760 sub§16 F F
Hospitals
Sales to Private Schools & 1760 sub§16 C C
Colleges
Sales to Educational TV or 1760 sub§16 A A
Radio Stations
Sales to Regularly 1760 sub§16 $1,366,265 $1,420,915
Organized Churches
Sales to Institutions 1760 sub§16 C C
Conducting Medical Research or Scientific Study in Biology
Camp Rentals 1760 sub§17 B B
Rental Charges for Living 1760 sub§18 B B
Quarters in Nursing Homes
Sales to Certain Nonprofit 1760 sub§18A B B
Residential Child Care
Institutions
Rental of Living Quarters 1760 sub§19 $3,187,404 $3,314,901
at Schools
Rental Charges on 1760 sub§20 $53,310,337 $55,442,750
Continuous Residence
for More Than 28 Days
Automobiles Used in Driver 1760 sub§21 $25,292 $26,303
Education Programs
Automobiles Sold to Amputee 1760 sub§22 A A
Veterans
Certain Vehicles Purchased 1760 sub§23 B B
by Nonresidents
Funeral Services 1760 sub§24 $1,925,085 $2,002,088
Watercraft Purchased by 1760 sub§25 A A
Nonresidents
Snowmobiles & All-terrain 1760 sub§§25A, A A
Vehicles Purchased by 25B
Nonresidents
Sales to Volunteer 1760 sub§26 $101,887 $105,963
Ambulance Corps & Fire
Departments
Sales to Community Mental 1760 sub§28 $90,714 $94,342
Health & Mental Retardation
Facilities
Water Pollution Control 1760 sub§29 C C
Facilities
Air Pollution Control 1760 sub§30 C C
Facilities
Machinery & Equipment 1760 sub§31 $40,151,231 $41,757,279
New Machinery for 1760 sub§32 A A
Experimental Research
Diabetic Supplies 1760 sub§33 $404,424 $420,601
Sales Through Coin-operated 1760 sub§34 $645,766 $671,597
Vending Machines
Goods & Services for Seeing 1760 sub§35 A A
Eye Dogs
Sales to Regional Planning 1760 sub§37 A A
Commissions
Water Used in Private 1760 sub§39 $3,966,416 $4,125,072
Residences
Mobile & Modular Homes 1760 sub§40 $2,690,526 $2,798,147
Property Used in Interstate 1760 sub§41 C C
Commerce
Sales to Historical 1760 sub§42 B B
Societies & Museums
Sales to Day Care Centers & 1760 sub§43 A A
Nursery Schools
Sales to Church Affiliated 1760 sub§44 A A
Residential Homes
Certain Property Purchased 1760 sub§45 A A
Out of State
Sales to Organ. that 1760 sub§46 A A
Provide Rec. Fac. for Med.
Patients
Sales to Emergency 1760 sub§47 A A
Shelters & Feeding
Organizations
Sales to Community Action 1760 sub§49 C C
Agencies
Sales to any Nonprofit Free 1760 sub§50 B B
Libraries
Sales to Veterans' Memorial 1760 sub§51 A A
Cemetery Associations
Railroad Track Materials 1760 sub§52 $87,615 $91,120
Sales to Nonprofit Rescue 1760 sub§53 A A
Operations
Items Purchased with Food 1760 sub§54 $632,904 $626,575
Stamps
Sales to Hospice 1760 sub§55 A A
Organizations
Sales to Nonprofit Youth & 1760 sub§56 C C
Scouting Organizations
Self-help Literature on 1760 sub§57 A A
Alcoholism
Portable Classrooms 1760 sub§58 A A
Sales to Certain Incorp. 1760 sub§59 A A
Nonprofit Educational Orgs
Sales to Incorporated 1760 sub§60 A A
Nonprofit Animal Shelters
Construction Contracts with 1760 sub§61 D D
Exempt Organizations
Sales to Certain Charitable 1760 sub§62 A A
Suppliers of Medical
Equipment
Sales to Orgs that Fulfill 1760 sub§63 A A
the Wishes of Children with
Life-threatening Diseases
Sales by Schools & 1760 sub§64 C C
School-sponsored
Organizations
Sales to Monasteries and 1760 sub§65 A A
Convents
Sales to Providers of 1760 sub§66 A A
Certain Sport Systems for
Single-parent Families
Sales to Nonprofit Home 1760 sub§67 A A
Construction Organizations
Sales to Orgs that Conduct 1760 sub§68 A A
Research for the Maine
Science & Technology
Foundation
Sales to Orgs that Create 1760 sub§69 A A
& Maintain a Registry of
Vietnam Veterans
Sales to Orgs that Provide 1760 sub§70 A A
Certain Services for
Hearing-impaired Persons
Sales to State-chartered 1760 sub§71 A A
Credit Unions
Sales to Nonprofit Housing 1760 sub§72 A A
Development Organizations
Seedlings for Commercial 1760 sub§73 $70,568 $73,390
Forestry Use
Property Used in Production 1760 sub§74 $251,898,248 $261,974,177
Meals & Lodging Provided 1760 sub§75 $1,324,845 $1,377,838
to Employees
Certain Aircraft Parts 1760 sub§76 A A
Sales to Eye Banks 1760 sub§77 A A
Sales of Certain Farm 1760 sub§78 $1,487 $1,547
Animal Bedding & Hay
Partial Exemption For Clean 1760 sub§79 $3,137 $3,171
Fuel Vehicles
Trade-in Credits 1765 $20,131,718 $20,936,986
Sales Tax Credit on 1811-A A A
Worthless Accounts
Credit for Sales Taxes Paid 1862 A A
to Another State
Returned Merchandise 1863 B B
Donated to Charity
Refund of Sales Tax on 2012 A A
Goods Removed from the
State
Refund of Sales Tax on 2013 $3,286,103 $3,417,547
Certain Depreciable
Machinery and Equipment
Fish Passage Facilities 2014 A A
Exempt Personal Services 1752 sub§11 $10,006,350 $10,406,604
Exempt Amusement & 1752 sub§11 $11,837,575 $12,311,078
Recreational Services
Exempt Professional 1752 sub§11 $52,683,058 $54,790,380
Services
Exempt Business Services 1752 sub§11 $26,624,608 $27,689,592
Exempt Construction 1752 sub§11 $42,060,702 $43,743,130
Services
Exempt Medical Services 1752 sub§11 $76,979,681 $80,058,868
Exempt Transportation 1752 sub§11 $54,111,886 $56,276,362
Services
General Fund Excise Tax 36 MRSA FY'00 FY'01
Expenditures
Excise Tax Exemption on Jet 2903 $682,081 $688,902
or Turbo Jet Fuel
Refund of Excise Tax on 2910 $53,000 $54,000
Fuel Used in Piston
Aircraft
Insurance Company 2514 B B
Exclusions From Premiums
Tax
Deductions of Dividends & 2515 A A
Direct Return Premiums
Insurance Company Tax 2524 A A
Credit for Provision of
Day Care Services
Solid Waste Reduction 2526 A A
Investment Tax Credit
Maine Capital Tax Credit 2621-A sub§3 $500,000 $500,000
Cigarette Stamp Tax 4366 $2,090,192 $2,049,774
Deduction for Licensed
Distributors
Exemptions of the Real 4641-C C C
Estate Transfer Tax
Local Government Fund 36 MRSA FY'00 FY'01
Sales Tax Expenditures
Casual Sales 1752 sub§11 B B
Sales by Executors 1752 sub§11 A A
Rentals to Persons in the 1752 sub§11 A A
Business of Renting Autos
Sales to Persons in the 1752 sub§11 $131,852 $137,126
Business of Renting Autos
Sales to Persons in the 1752 sub§11 $29,358 $30,533
Business of Renting Video
Tapes & Video Equipment
Separately Charged Labor 1752 sub§14 $965,499 $1,004,119
Service Fees
Tips Given Directly to 1752 sub§14 $33,292 $34,623
Employees
Exempt Custom Computer 1752 sub§1-E $36,842 $38,316
Programming
Certain Telephone or 1752 sub§18A $686,841 $714,314
Telegraph Services
Sales Tax Prohibited by the 1760 sub§1 B B
Federal & State
Constitutions
Sales to the State & 1760 sub§2 $5,754,094 $5,984,258
Political Subdivisions
Products for Human 1760 sub§3 $6,571,611 $6,834,476
Consumption
Ships Stores 1760 sub§4 A A
Prescription Drugs 1760 sub§5 $775,462 $806,480
Prosthetic Devices 1760 sub§5A $203,968 $212,127
Meals Served by Public or 1760 sub§6 $324,064 $337,027
Private Schools ¶A
Meals Served to Patients in 1760 sub§6 B B
Hospitals & Nursing Homes ¶B
Providing Meals for the 1760 sub§6 $14,499 $15,079
Elderly ¶C
Providing Meals to 1760 sub§6 A A
Residents of Certain ¶D
Nonprofit Congregate
Housing Facilities
Products Used in 1760 sub§7 $366,324 $380,977
Agricultural and
Aquacultural Production &
Bait
Certain Jet Fuel 1760 sub§8 $82,694 $83,521
¶B
Coal, Oil & Wood for 1760 sub§9 $1,096,594 $1,140,458
Cooking & Heating Homes
Fuel Oil for Burning 1760 sub§9A $1,201 $1,249
Blueberry Land
First 750 KW Hours of 1760 sub§9B $1,059,160 $1,101,526
Residential Electricity
Per Month
Gas When Used for 1760 sub§9C $178,984 $186,143
Cooking & Heating in Resi
dences
Fuel and Electricity Used 1760 sub§9D $1,440,118 $1,497,722
in Manufacturing
Fuel Oil or Coal that 1760 sub§9G $1,931 $2,008
becomes an Ingredient or
Component Part
Certain Returnable 1760 sub§12 $66,319 $68,972
Containers
Packaging Materials 1760 sub§12A $719,589 $748,372
Publications Sold on Short 1760 sub§14 $257,995 $268,315
Intervals
Sales to Nonprofit Nursing 1760 sub§16 A A
Homes Lic. by Human
Services
Sales to Incorporated 1760 sub§16 A A
Nonprofit Boarding Care
Facilities Lic. by Human
Services
Sales to Incorp. Nonprofit 1760 sub§16 A A
Home Health Care Agencies
Sales to Incorp. Nonprofit 1760 sub§16 A A
Rural Community Health
Centers
Sales to Incorporated 1760 sub§16 A A
Nonprofit Dental Health
Centers
Sales to Incorporated 1760 sub§16 C C
Hospitals
Sales to Private Schools & 1760 sub§16 A A
Colleges
Sales to Educational TV or 1760 sub§16 A A
Radio Stations
Sales to Regularly 1760 sub§16 $73,424 $76,361
Organized Churches
Sales to Institutions 1760 sub§16 A A
Conducting Medical Research or Scientific
Study in Biology
Camp Rentals 1760 sub§17 A A
Rental Charges for Living 1760 sub§18 A A
Quarters in Nursing Homes
Sales to Certain Nonprofit 1760 sub§18A A A
Residential Child Care
Institutions
Rental of Living Quarters 1760 sub§19 $171,294 $178,145
at Schools
Rental Charges on 1760 sub§20 $2,864,939 $2,979,537
Continuous Residence for
More Than 28 Days
Automobiles Used in Driver 1760 sub§21 $1,359 $1,414
Education Programs
Automobiles Sold to
Amputee Veterans 1760 sub§22 A A
Certain Vehicles Purchased 1760 sub§23 A A
by Nonresidents
Funeral Services 1760 sub§24 $103,456 $107,594
Watercraft Purchased by 1760 sub§25 A A
Nonresidents
Snowmobiles & All-terrain 1760 sub§§25A, A A
Vehicles Purchased by 25B
Nonresidents
Sales to Volunteer 1760 sub§26 $5,476 $5,695
Ambulance Corps & Fire
Departments
Sales to Community Mental 1760 sub§28 $4,875 $5,070
Health & Mental Retardation
Facilities
Water Pollution Control 1760 sub§29 A A
Facilities
Air Pollution Control 1760 sub§30 A A
Facilities
Machinery & Equipment 1760 sub§31 $2,157,758 $2,244,069
New Machinery for 1760 sub§32 A A
Experimental Research
Diabetic Supplies 1760 sub§33 $21,734 $22,603
Sales Through Coin-operated 1760 sub§34 $34,704 $36,092
Vending Machines
Goods & Services for Seeing 1760 sub§35 A A
Eye Dogs
Sales to Regional Planning 1760 sub§37 A A
Agencies
Water Used in Private 1760 sub§39 $213,158 $221,685
Residences
Mobile & Modular Homes 1760 sub§40 $144,591 $150,375
Property Used in Interstate 1760 sub§41 A A
Commerce
Sales to Historical 1760 sub§42 A A
Societies & Museums
Sales to Day Care Centers & 1760 sub§43 A A
Nursery Schools
Sales to Church-affiliated 1760 sub§44 A A
Residential Homes
Certain Property Purchased 1760 sub§45 A A
Out of State
Sales to Organ. that 1760 sub§46 A A
Provide Rec. Fac. for Med.
Patients
Sales to Emergency 1760 sub§47 A A
Shelters & Feeding
Organizations
Sales to Community Action 1760 sub§49 A A
Agencies
Sales to any Nonprofit Free 1760 sub§50 A A
Libraries
Sales to Veterans' Memorial 1760 sub§51 A A
Cemetery Associations
Railroad Track Materials 1760 sub§52 $4,709 $4,897
Sales to Nonprofit Rescue 1760 sub§53 A A
Operations
Items Purchased with Food 1760 sub§54 $34,013 $33,673
Stamps
Sales to Hospice 1760 sub§55 A A
Organizations
Sales to Nonprofit Youth & 1760 sub§56 A A
Scouting Organizations
Self-help Literature on 1760 sub§57 A A
Alcoholism
Portable Classrooms 1760 sub§58 A A
Sales to Certain Incorp. 1760 sub§59 A A
Nonprofit Educational Orgs
Sales to Incorporated 1760 sub§60 A A
Nonprofit Animal Shelters
Construction Contracts with 1760 sub§61 B B
Exempt Organizations
Sales to Certain Charitable 1760 sub§62 A A
Suppliers of Medical
Equipment
Sales to Orgs that Fulfill 1760 sub§63 A A
the Wishes of Children with
Life-threatening Diseases
Sales by Schools & 1760 sub§64 A A
School-sponsored
Organizations
Sales to Monasteries and 1760 sub§65 A A
Convents
Sales to Providers of 1760 sub§66 A A
Certain Sport Systems for
Single-parent Families
Sales to Nonprofit Home 1760 sub§67 A A
Construction Organizations
Sales to Orgs that Conduct 1760 sub§68 A A
Research for the Maine
Science & Technology
Foundation
Sales to Orgs that Create & 1760 sub§69 A A
Maintain a Registry of
Vietnam Veterans
Sales to Orgs that Provide 1760 sub§70 A A
Certain Services for
Hearing-impaired Persons
Sales to State-chartered 1760 sub§71 A A
Credit Unions
Sales to Nonprofit Housing 1760 sub§72 A A
Development Organizations
Seedlings for Commercial 1760 sub§73 $3,792 $3,944
Forestry Use
Property Used in Production 1760 sub§74 $13,537,208 $14,078,697
Meals & Lodging Provided to 1760 sub§75 $71,198 $74,046
Employees
Certain Aircraft Parts 1760 sub§76 A A
Sales to Eye Banks 1760 sub§77 A A
Sales of Certain Farm 1760 sub§78 $80 $83
Animal Bedding & Hay
Partial Exemption for Clean 1760 sub§79 $169 $170
Fuel Vehicles
Trade-in Credits 1765 $1,081,894 $1,125,170
Sales Tax Credit on 1811-A A A
Worthless Accounts
Credit for Sales Taxes Paid 1862 A A
to Another State
Returned Merchandise 1863 A A
Donated to Charity
Refund of Sales Tax on 2012 A A
Goods Removed from the
State
Refund of Sales Tax on 2013 $176,598 $183,662
Certain Depreciable
Machinery and
Equipment
Fish Passage Facilities 2014 A A
Exempt Personal Services 1752 sub§11 $537,749 $559,259
Exempt Amusement & 1752 sub§11 $636,161 $661,607
Recreational Services
Exempt Professional 1752 sub§11 $2,831,229 $2,944,478
Services
Exempt Business Services 1752 sub§11 $1,430,827 $1,488,060
Exempt Construction 1752 sub§11 $2,260,375 $2,350,790
Services
Exempt Medical Services 1752 sub§11 $4,136,948 $4,302,426
Exempt Transportation 1752 sub§11 $2,908,015 $3,024,336
Services
H.O.M.E. Fund Excise Tax 36 MRSA FY'00 FY'01
Expenditure
Exemptions of the Real 4641-C C C
Estate Transfer Tax
Highway Fund Sales 36 MRSA FY'00 FY'01
Tax Expenditures
Exemption for Motor
Vehicle Fuel 1760 sub§8 $47,724,998 $48,285,465
Highway Fund Gasoline
and Special Fuel Tax
Expenditures
Local Government
Exemption from the
Gasoline Tax 2903 $1,304,779 $1,317,827
Federal Exemption
from the Gasoline Tax 2903 $222,892 $225,121
Exemption for Gasoline
Exported from the State 2903 $19,706,766 $19,903,833
Fuel Brought into the
State in Fuel Tanks of
Autos and Trucks 2903 A A
Gasoline Shrinkage
Allowance 2906 $576,057 $587,578
Refund on Worthless
Accounts 2906-A A A
Refund of the Gasoline
Tax for Off-highway Use 2908 $544,895 $550,343
Refund of the Entire
Gasoline Tax for Certain
Bus Companies 2909 $48,094 $48,575
State and Local
Government Exemption
from the Special Fuel Tax 3203 $3,961,934 $4,041,172
Distillate Fuel Credit
for Worthless Accounts 3214 A A
Refund of the Special
Fuel Tax for Certain
Bus Companies 3215 $7,757 $7,912
Refund of the Special
Fuel Tax for Off-highway
Use 3218 $3,107,289 $3,169,435
Exemption of Tax on
Distillate Fuel Exported
from the State 3203 $13,624,975 $13,897,475
Excise Tax Exemptions
by United States Law 3203 A A
General Fund Income 36 MRSA FY'00 FY'01
Tax Expenditures
Individual Income Tax 5122 $4,903,002 $4,989,542
Exemptions of Interest sub§2
on U.S. Obligations ¶A
Deduction of Premiums 5122 A A
Paid for Long-term sub§2
Health Care Insurance ¶G
Standard Deduction for 5124-A $128,358,976 $133,493,335
Residents
Itemized Deductions 5125 $112,996,904 $118,646,749
for Residents
Personal Exemptions for 5126 $200,668,727 $243,991,459
Residents
Income Tax Paid to 5217-A $12,242,028 $12,866,372
Another Jurisdiction
Income Tax Credit for 5218 $3,002,601 $3,152,731
Child Care Expense of
Residents
Retirement & Disability 5219-A $75,307 $79,524
Tax Credit
Income Taxes for Non-Maine 5142 sub§7 $2,842,491 $2,956,191
Resident Servicemen
Standard Deduction for 5124-A $6,253,526 $6,503,667
Non-Residents
Itemized Deductions for 5125 $6,069,751 $6,373,239
Non-Residents
Personal Exemptions for 5126 $9,932,438 $12,206,291
Non-Residents
Income Tax Credit for 5218 $56,669 $57,803
Child Care Expense of
Non-Residents
Exempt Assocs. & Trusts 5162 sub§2 A A
from Fed. Tax are Exempt
from the ME Corp. Inc. Tax
Credit for Income Taxes 5165 A A
Paid Another State on
an Estate or Trust
Tax Credit on a Resident 5214-A A A
Trust
Non-Resident Trusts and 5175 A A
Estates
Corporate Income Tax 5200-A $12,510,248 $12,923,086
Exemptions by U.S. Law sub§2
¶A
Exclusion for a Portion 5200-A D D
of the Dividends Received sub§2
from Uncombined Affiliates ¶G
Jobs and Investment 5215 $2,007,585 $2,067,813
Tax Credit
Maine Seed Capital 5216-B $361,734 $376,204
Tax Credit
Employer-assisted Child 5217 A A
Care Tax Credit
Employer-provided 5217-B $37,767 $38,900
Long-term Care
Benefits Credit
Forest Management 5219-C A A
Planning Tax Credit
Solid Waste Reduction 5219-D $528,972 $528,972
Investment Tax Credit
Machinery & Equipment 5219-E $873,716 $582,478
Investment Tax Credit
Research Expense Tax 5219-K $854,100 $854,100
Credit
Super Research & 5219-L $838,976 $859,438
Development Expense
Tax Credit
High-technology 5219-M $657,657 $657,657
Investment Tax Credit
Low-income Tax Credit 5219-N $1,025,869 $1,071,421
Dependent Health 5219-O $699,067 $868,793
Insurance Tax Credit
Net Exclusion of Pension 5102 sub§11 $85,592,707 $89,016,415
Contributions & Earnings
(Employer Plans)
Net Exclusion of Pension 5102 sub§11 $12,191,933 $12,679,610
Contributions & Earnings
(Ind. Retire. Plans)
Net Exclusion of Pension 5102 sub§11 $4,818,763 $5,011,514
Contributions & Earnings
(Keogh Plans)
Exclusion of Premiums on 5102 sub§11 $230,721 $239,949
Accident and Disability
Insurance
Excl. of Other Employee 5102 sub§11 $2,781,831 $2,893,104
Benefits (Premiums on
Group Term Life Insurance)
Deductibility of Casualty 5102 sub§11 $159,856 $166,251
& Theft Losses
Exclusion of Untaxed 5102 sub§11 $23,554,919 $24,497,116
Medicare Benefits
Exclusion of Untaxed 5102 sub§11 $39,562,905 $41,145,421
Social Security Benefits
Deductibility of Medical 5102 sub§11 $5,998,734 $6,238,683
Expenses
Excl. Contributions by 5102 sub§11 $94,219,678 $97,988,465
Employers for Med.
Insurance Premiums
& Med. Care
Exclusion of Public 5102 sub§11 $669,749 $696,539
Assistance Benefits
Expensing Multiperiod 5102 sub§11 $446,706 $464,574
Timber Growing Costs
Expensing of Exploration 5102 sub§11 E E
& Development Costs of
Nonfuel Minerals
Excess of Percentage 5102 sub§11 $259,803 $270,195
over Cost Depletion,
Nonfuel Minerals
Excess of Percentage 5102 sub§11 $809,461 $841,839
over Cost Depletion
Deferral of Income of 5102 sub§11 $703,956 $732,114
Controlled Foreign
Corporations
Expensing of Research 5102 sub§11 $198,616 $206,560
& Development Expenditures
Exclusion of Benefits 5102 sub§11 $2,656,582 $2,762,846
& Allowances to Armed
Forces Personnel
Exclusion of Income of 5102 sub§11 $922,882 $959,797
Foreign Sales
Corporations
Exclusion of Income 5102 sub§11 $2,617,030 $2,721,711
Earned Abroad by
U.S. Citizens
Expensing of Exploration 5102 sub§11 $441,369 $459,023
& Development Costs
Exclusion of Workers' 5102 sub§11 $4,606,656 $4,790,922
Compensation Benefits
Exclusion of Railroad 5102 sub§11 $414,134 $430,699
Retirement Benefits
Deductibility of 5102 sub§11 $15,029,795 $15,630,987
Charitable Contributions
Exclusion for Employer- 5102 sub§11 $971,795 $1,010,667
provided Child Care
Exclusion for Certain 5102 sub§11 $51,912 $53,989
Foster Care Payments
Expensing Costs of 5102 sub§11 $26,368 $27,423
Removing Architectural
Barriers
Exclusion of Cafeteria 5102 sub§11 $5,828,304 $6,061,437
Plans
Exclusion of Employees' 5102 sub§11 $817,410 $850,106
Meals and Lodging
(Other Than Military)
Employee Stock Ownership 5102 sub§11 $854,325 $888,498
Plans (ESOPs)
Exclusion of Rental 5102 sub§11 $467,209 $485,897
Allowances of
Minister's Home
Exclusion of Miscellaneous 5102 sub§11 $5,422,592 $5,639,496
Fringe Benefits
Exclusion of Interest 5102 sub§11 $347,544 $333,642
on State & Local
Government Student
Loan Bonds
Exclusion of Scholarship 5102 sub§11 $917,453 $954,152
and Fellowship Income
Excl. Int. on State & 5102 sub§11 $720,313 $749,126
Local Govt. Bonds for
Private Nonprofit
Educational Fac.
Deductibility of 5102 sub§11 $13,349,721 $13,883,710
Nonbusiness Taxes
Exclusion of Capital 5102 sub§11 $18,746,044 $19,495,886
Gains at Death
Expensing Depreciable 5102 sub§11 $1,150,966 $1,197,005
Business Property
Amortization of Business 5102 sub§11 $243,245 $252,975
Start-up Costs
Depreciation on Equipment 5102 sub§11 $18,307,966 $19,040,285
in Excess of Alternative
Depreciation System
Depreciation of Rental 5102 sub§11 $1,382,869 $1,438,184
Housing in Excess of
Alternative Depreciation
System
Depreciation on Buildings 5102 sub§11 $1,760,223 $1,584,201
Other than Rental
Housing in Excess of ADS
Exclusion of Capital 5102 sub§11 $13,497,152 $14,037,038
Gains on Homes Sales
Exclusion of Interest on 5102 sub§11 $889,922 $925,519
State & Local Rental
Housing Bonds
Exclusion of Interest 5102 sub§11 $1,981,560 $2,060,822
on State & Local
Owner Housing Bonds
Deduction of Property 5102 sub§11 $16,620,908 $17,285,745
Tax on Owner-occupied
Homes
Deductibility of Mortgage 5102 sub§11 $51,131,822 $53,177,095
Interest on Owner-occupied
Homes
Permanent Exemption of 5102 sub§11 $183,917 $191,274
Imputed Interest Rules
Deferral of Gain on 5102 sub§11 $723,062 $751,984
Installment Sales
Completed Contract Rules 5102 sub§11 $174,495 $181,474
Exclusion of Interest 5102 sub§11 $388,929 $404,486
on State & Local Small
Issue Bonds
Additional Standard 5102 sub§11 $2,294,021 $2,385,782
Deduction for the
Blind & the Elderly
Parental Personal 5102 sub§11 $1,607,607 $1,954,676
Exemption for Students
Age 19 to 23
Excl. of Vets. Disability 5102 sub§11 $2,178,529 $2,265,670
Comp., Veterans Pensions
& G.I. Bill Benefits
Exclusion of Military 5102 sub§11 $115,690 $120,317
Disability Benefits
Exclusion of Employee 5102 sub§11 $108,160 $112,486
Awards
Deferral of Gain on 5102 sub§11 $621,920 $646,797
Like-kind Exchanges
Excl. of Interest on 5102 sub§11 $711,938 $740,415
State & Local Govt.
Sewage, Water &
Hazardous Waste Bonds
Employer-paid 5102 sub§11 $1,825,988 $1,899,028
Transportation Benefits
Excl. of Interest on 5102 sub§11 $1,210,294 $1,258,706
State & Local Govt.
Bonds for Private
Airports, Docks &
Marine Facilities
Excl. of Interest on 5102 sub§11 $2,064,619 $2,147,204
State & Local Govt.
Bonds for Private
Nonprofit Hospital
Facilities
Excl. of Interest on 5102 sub§11 $207,648 $215,954
State & Local Govt.
IBDs for Energy
Production Facilities
Local Government 36 MRSA FY'00 FY'01
Fund Income Tax
Expenditures
Individual Income 5122 sub§2 $263,491 $268,142
Tax Exemptions of ¶A
Interest on U.S.
Obligations
Deduction of Premiums 5122 sub§2 A A
Paid for Long-term ¶G
Health Care Insurance
Standard Deduction 5124-A $6,898,111 $7,174,036
for Residents
Itemized Deductions 5125 $6,072,542 $6,376,169
for Residents
Personal Exemptions 5126 $10,784,094 $13,112,291
for Residents
Income Tax Paid to 5217-A $657,896 $691,449
Another Jurisdiction
Income Tax Credit for 5218 $161,362 $169,430
Child Care Expense
of Residents
Retirement & Disability 5219-A $4,047 $4,274
Tax Credit
Income Taxes for 5142 sub§7 $152,758 $158,868
Non-Maine Resident
Servicemen
Standard Deduction 5124-A $336,069 $349,512
for Non-Residents
Itemized Deductions 5125 $326,193 $342,503
for Non-Residents
Personal Exemptions 5126 $533,777 $655,976
for Non-Residents
Income Tax Credit for 5218 $3,045 $3,106
Child Care Expense
of Non-Residents
Exempt Assocs. & 5162 sub§2 A A
Trusts from Fed.
Tax are Exempt from
the ME Corp. Inc. Tax
Credit for Income 5165 A A
Taxes Paid Another
State on an Estate
or Trust
Tax Credit on a 5214-A A A
Resident Trust
Non-Resident Trusts 5175 A A
and Estates
Corporate Income Tax 5200-A sub§2 $672,310 $694,497
Exemptions by U.S. Law ¶A
Exclusion for a Portion 5200-A sub§2 D D
of the Dividends ¶G
Received from
Uncombined Affiliates
Jobs and Investment 5215 $107,889 $111,126
Tax Credit
Maine Seed Capital 5216-B $19,440 $20,217
Tax Credit
Employer-assisted 5217 A A
Child Care Tax Credit
Employer-provided 5217-B $2,030 $2,091
Long-term Care Benefits
Credit
Forest Management 5219-C A A
Planning Tax Credit
Solid Waste Reduction 5219-D $28,427 $28,427
Investment Tax Credit
Machinery & Equipment 5219-E $46,954 $31,303
Investment Tax Credit
Research Expense Tax 5219-K $45,900 $45,900
Credit
Super Research & 5219-L $45,087 $46,187
Development Expense
Tax Credit
High-technology 5219-M $35,343 $35,343
Investment Tax Credit
Low-income Tax Credit 5219-N $55,131 $57,579
Dependent Health Insurance 5219-O $37,568 $46,690
Tax Credit
Net Exclusion of Pension 5102 sub§11 $4,599,819 $4,783,812
Contributions & Earnings
(Employer Plans)
Net Exclusion of 5102 sub§11 $655,204 $681,412
Pension Contributions
& Earnings (Ind. Retire.
Plans)
Net Exclusion of 5102 sub§11 $258,964 $269,323
Pension Contributions &
Earnings (Keogh Plans)
Exclusion of Premiums on 5102 sub§11 $12,399 $12,895
Accident and Disability
Insurance
Excl. of Other Employee 5102 sub§11 $149,498 $155,478
Benefits (Premiums on
Group Term Life Insurance)
Deductibility of Casualty 5102 sub§11 $8,591 $8,934
& Theft Losses
Exclusion of Untaxed 5102 sub§11 $1,265,860 $1,316,494
Medicare Benefits
Exclusion of Untaxed 5102 sub§11 $2,126,141 $2,211,187
Social Security Benefits
Deductibility of 5102 sub§11 $322,377 $335,272
Medical Expenses
Excl. Contributions 5102 sub§11 $5,063,439 $5,265,976
by Employers for Med.
Insurance Premiums &
Med. Care
Exclusion of Public 5102 sub§11 $35,993 $37,433
Assistance Benefits
Expensing Multiperiod 5102 sub§11 $24,006 $24,967
Timber Growing Costs
Expensing of Exploration 5102 sub§11 E E
& Development Costs of
Nonfuel Minerals
Excess of Percentage 5102 sub§11 $13,962 $14,520
over Cost Depletion,
Nonfuel Minerals
Excess of Percentage 5102 sub§11 $43,501 $45,241
over Cost Depletion
Deferral of Income of 5102 sub§11 $37,831 $39,344
Controlled Foreign
Corporations
Expensing of Research 5102 sub§11 $10,674 $11,101
& Development
Expenditures
Exclusion of Benefits 5102 sub§11 $142,767 $148,477
& Allowances to Armed
Forces Personnel
Exclusion of Income of 5102 sub§11 $49,596 $51,580
Foreign Sales Corporations
Exclusion of Income 5102 sub§11 $140,641 $146,267
Earned Abroad by
U.S. Citizens
Expensing of Exploration 5102 sub§11 $23,719 $24,668
& Development Costs
Exclusion of Workers' 5102 sub§11 $247,565 $257,468
Compensation Benefits
Exclusion of Railroad 5102 sub§11 $22,256 $23,146
Retirement Benefits
Deductibility of 5102 sub§11 $807,713 $840,021
Charitable Contributions
Exclusion for Employer- 5102 sub§11 $52,225 $54,314
provided Child Care
Exclusion for Certain 5102 sub§11 $2,790 $2,901
Foster Care Payments
Expensing Costs of 5102 sub§11 $1,417 $1,474
Removing Architectural
Barriers
Exclusion of Cafeteria 5102 sub§11 $313,218 $325,746
Plans
Exclusion of Employees' 5102 sub§11 $43,928 $45,685
Meals and Lodging
(Other Than Military)
Employee Stock Ownership 5102 sub§11 $45,912 $47,749
Plans (ESOPs)
Exclusion of Rental 5102 sub§11 $25,108 $26,113
Allowances of Minister's
Home
Exclusion of 5102 sub§11 $291,414 $303,071
Miscellaneous
Fringe Benefits
Exclusion of Interest 5102 sub§11 $18,677 $17,930
on State & Local
Government Student
Loan Bonds
Exclusion of Scholarship 5102 sub§11 $49,305 $51,277
and Fellowship Income
Excl. Int. on State 5102 sub§11 $38,710 $40,259
& Local Govt. Bonds
for Private Nonprofit
Educational Fac.
Deductibility of 5102 sub§11 $717,424 $746,121
Nonbusiness Taxes
Exclusion of Capital 5102 sub§11 $1,007,427 $1,047,724
Gains at Death
Expensing Depreciable 5102 sub§11 $61,854 $64,328
Business Property
Amortization of Business 5102 sub§11 $13,072 $13,595
Start-up Costs
Depreciation on Equipment 5102 sub§11 $983,884 $1,023,240
in Excess of Alternative
Depreciation System
Depreciation of Rental 5102 sub§11 $74,316 $77,289
Housing in Excess of
Alternative Depreciation
System
Depreciation on Buildings 5102 sub§11 $94,596 $85,136
Other than Rental
Housing in Excess of ADS
Exclusion of Capital 5102 sub§11 $725,347 $754,361
Gains on Homes Sales
Exclusion of Interest 5102 sub§11 $47,825 $49,738
on State & Local
Rental Housing Bonds
Exclusion of Interest 5102 sub§11 $106,491 $110,750
on State & Local
Owner Housing Bonds
Deduction of Property 5102 sub§11 $893,221 $928,949
Tax on Owner-occupied
Homes
Deductibility of 5102 sub§11 $2,747,864 $2,857,779
Mortgage Interest
on Owner-occupied Homes
Permanent Exemption of 5102 sub§11 $9,884 $10,279
Imputed Interest Rules
Deferral of Gain on 5102 sub§11 $38,858 $40,412
Installment Sales
Completed Contract Rules 5102 sub§11 $9,377 $9,753
Exclusion of Interest 5102 sub§11 $20,901 $21,737
on State & Local
Small Issue Bonds
Additional Standard 5102 sub§11 $123,282 $128,214
Deduction for the
Blind & the Elderly
Parental Personal 5102 sub§11 $86,394 $105,046
Exemption for Students
Age 19 to 23
Excl. of Vets. Disability 5102 sub§11 $117,076 $121,759
Comp., Veterans Pensions
& G.I. Bill Benefits
Exclusion of Military 5102 sub§11 $6,217 $6,466
Disability Benefits
Exclusion of Employee 5102 sub§11 $5,813 $6,045
Awards
Deferral of Gain on 5102 sub§11 $33,422 $34,759
Like-kind Exchanges
Excl. of Interest on 5102 sub§11 $38,260 $39,790
State & Local Govt.
Sewage, Water &
Hazardous Waste Bonds
Employer-paid 5102 sub§11 $98,130 $102,055
Transportation Benefits
Excl. of Interest on 5102 sub§11 $65,042 $67,644
State & Local Govt.
Bonds for Private
Airports, Docks &
Marine Facilities
Excl. of Interest on 5102 sub§11 $110,954 $115,392
State & Local Govt.
Bonds for Private
Nonprofit Hospital
Facilities
Excl. of Interest on 5102 sub§11 $11,159 $11,606
State & Local Govt.
IBDs for Energy
Production Facilities
| Revisor of Statutes Homepage | Subject Index | Search | Laws of Maine | Maine Legislature |
