Sec. L-1. Tax expenditures. The following tax expenditures for fiscal years 2001-02 and 2002-03, in accordance with Title 5, section 1666, will continue in effect unless repealed or modified by the 120th Legislature.
General Fund Sales Tax 36 MRSA FY'02 FY'03
Expenditures
Casual Sales 1752 sub§11 D D
Sales by Executors 1752 sub§11 A A
Separately Charged Labor 1752 sub§14 $20,582,675 $21,611,809
Service Fees
Tips Given Directly to 1752 sub§14 $682,290 $716,405
Employees
Exempt Custom Computer 1752 sub§1E $689,589 $724,068
Programming
Certain Telecommu- 1752 $11,864,398 $12,243,998
nications Services sub§18D ¶B
Sales Tax Prohibited by 1760 sub§1 D D
the Federal & State
Constitutions
Sales to the State & 1760 sub§2 $105,280,275 $109,491,485
Political Subdivisions
Grocery Staples 1760 sub§3 $109,098,938 $111,040,592
Ships Stores 1760 sub§4 C C
Prescription Drugs 1760 sub§5 $32,258,408 $32,994,832
Prosthetic Devices 1760 sub§5A $3,450,372 $3,588,387
Meals Served by Public or 1760 sub§6A $5,794,957 $5,968,805
Private Schools
Meals Served to Patients in 1760 sub§6 E E
Hospitals & Nursing Homes ¶B
Providing Meals for the 1760 sub§6 $270,417 $283,937
Elderly ¶C
Providing Meals to 1760 sub§6 A A
Residents of Certain ¶D
Nonprofit Congregate
Housing Facilities
Certain Meals Served by 1760 sub§6 $9,331 $9,705
Colleges to Employees ¶E
of the College
Products Used in 1760 sub§7 $7,037,784 $7,299,708
Agricultural and Aqua-
cultural Production &
Bait
Certain Jet Fuel 1760 sub§8 $2,300,036 $2,415,038¶B
Coal, Oil & Wood for 1760 sub§9 $21,307,274 $22,159,565
Cooking & Heating Homes
Fuel Oil for Burning 1760 sub§9A $23,518 $24,694
Blueberry Land
First 750 KW Hours of 1760 sub§9B $18,181,375 $18,635,909
Residential Electricity
Per Month
Gas When Used for Cooking & 1760 sub§9C $8,090,225 $8,232,575
Heating in Residences
Fuel and Electricity Used 1760 sub§9D $23,474,916 $24,413,912
in Manufacturing
Fuel Oil or Coal that 1760 sub§9G $36,008 $37,808
becomes an Ingredient or
Component Part
Certain Returnable 1760 sub§12 $1,164,578 $1,222,806
Containers
Packaging Materials 1760 sub§12A $9,944,571 $10,311,834
Publications Sold on Short 1760 sub§14 $4,856,982 $4,980,352
Intervals
Sales to Nonprofit Nursing 1760 sub§16 D D
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 $16,038,100 $17,028,856
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 $1,369,370 $1,437,838
Organized Churches
Sales to Institutions 1760 sub§16 C C
Conducting Medical Research
or Scientific Study in
Biology
Sales to Certain Incorp. 1760 sub§16 $3,282 $3,413
Nonprofit Organizations
that Teach Reading Reading
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 $3,678,755 $3,825,906
at Schools
Rental Charges on 1760 sub§20 $57,537,365 $58,975,799
Continuous Residence
for More Than 28 Days
Automobiles Used in Driver 1760 sub§21 $25,350 $26,618
Education Programs
Automobiles Sold to Amputee 1760 sub§22 A A
Veterans
Certain Vehicles Purchased 1760 sub§23 $0 $0
or Leased by Nonresidents
Certain Vehicles Purchased 1760 sub§23C C C
by Nonresidents
Funeral Services 1760 sub§24 $2,943,798 $3,048,188
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 $99,668 $103,655
Ambulance Corps & Fire
Departments
Sales to Community Mental 1760 sub§28 $109,790 $114,431
Health, Substance Abuse &
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 $35,130,082 $36,428,314
New Machinery for 1760 sub§32 A A
Experimental Research
Diabetic Supplies 1760 sub§33 $416,359 $437,177
Sales Through Coin-operated 1760 sub§34 $666,138 $699,445
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 $5,621,876 $5,723,419
Residences
Mobile & Modular Homes 1760 sub§40 $2,641,822 $2,773,913
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 Res. Fac. for Med.
Patients
Sales to Emergency 1760 sub§47A A A
Shelters & Feeding
Organizations
Sales to Community Action 1760 sub§49 C C
Agencies; Child Abuse
Councils; Child Advocacy
Orgs.
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 $88,647 $92,193
Sales to Nonprofit Rescue 1760 sub§53 A A
Operations
Items Purchased with Food 1760 sub§54 $383,443 $379,609
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 Support 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
Community
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 $71,851 $74,724
Forestry Use
Property Used in 1760 sub§74 $316,858,331 $324,305,566
Manufacturing Production
Meals & Lodging Provided 1760 sub§75 $1,626,586 $1,648,413
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 $1,491 $1,565
Animal Bedding & Hay
Partial Exemption For Clean 1760 sub§79 $3,056 $3,209
Fuel Vehicles
Electricy Used for Net 1760 sub§80 $100 $104
Billing
Animal Waste Storage 1760 sub§81 $19,759 $20,549
Facility
Sales of Property Delivered 1760 sub§82 F F
Outside this State
Sales of Certain 1760 sub§83 $233,281 $242,613
Printed Materials
Trade-in Credits 1765 $24,396,662 $25,616,496
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 $3,506,175 $3,673,607
Certain Depreciable
Machinery and Equipment
Fish Passage Facilities 2014 A A
Exempt Personal Services 1752 sub§11 $9,518,470 $9,930,854
Exempt Business and Legal 1752 sub§11 $11,617,485 $12,168,768
Services (Consumer
Purchases)
Exempt Business and Legal 1752 sub§11 $128,117,242 $133,241,932
Services (Business
Purchases)
Exempt Amusement & 1752 sub§11 $26,693,645 $27,998,951
Recreational Services
Exempt Health Services 1752 sub§11 $24,796,507 $25,982,757
(Consumer Purchases)
Exempt Educational Services 1752 sub§11 $41,983,760 $44,728,958
(Consumer Purchases)
Exempt Membership, Social 1752 sub§11 $58,711,179 $161,854,957
and Misc. Services
(Consumer Purchases)
Exempt Insurance, Banking 1752 sub§11 $72,211,135 $75,404,952
and Brokerage Services
(Consumer Purchases)
Exempt Insurance, Banking 1752 sub§11 $62,112,050 $63,983,305
and Brokerage Services
(Business Purchases)
Exempt Transportation 1752 sub§11 $10,294,925 $10,902,285
Services (Consumer
Purchases)
Exempt Transportation 1752 sub§11 $51,161,453 $52,257,116
Services (Business
Purchases)
Exempt Construction 1752 sub§11 $16,993,139 $17,491,795
Services (Business
Purchases)
Exempt Other Misc. Services 1752 sub§11 $13,225,192 $13,754,200
& Memberships (Business
Purchases)
General Fund Excise Tax 36 MRSA FY'02 FY'03
Expenditures
Excise Tax Exemption on Jet 2903 $639,793 $646,191
or Turbo Jet Fuel
Refund of Excise Tax on 2910 $55,000 $56,000
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-A $1,887,179 $1,869,231
Deduction for Licensed
Distributors
Exemptions of the Real 4641-C C C
Estate Transfer Tax
Local Government Fund Sales 36 MRSA FY'02 FY'03
Tax Expenditures
Casual Sales 1752 sub§11 B B
Sales by Executors 1752 sub§11 A A
Separately Charged Labor 1752 sub§14 $1,106,129 $1,161,435
Service Fees
Tips Given Directly to 1752 sub§14 $36,667 $38,500
Employees
Exempt Custom Computer 1752 sub§1E $37,059 $38,912
Programming
Certain Telecommunications 1752 sub§18D $637,602 $658,002
Services ¶B
Sales Tax Prohibited by the 1760 sub§1 B B
Federal & State
Constitutions
Sales to the State & 1760 sub§2 $5,657,844 $5,884,158
Political Subdivisions
Grocery Staples 1760 sub§3 $5,863,062 $5,967,408
Ships Stores 1760 sub§4 A A
Prescription Drugs 1760 sub§5 $1,733,592 $1,773,168
Prosthetic Devices 1760 sub§5A $185,426 $192,843
Meals Served by Public or 1760 sub§6 $311,425 $320,768
Private Schools ¶A
Meals Served to Patients in 1760 sub§6 B B
Hospitals & Nursing Homes ¶B
Providing Meals for the 1760 sub§6 $14,532 $15,259
Elderly ¶C
Providing Meals to 1760 sub§6 A A
Residents of Certain ¶D
Nonprofit Congregate
Housing
Facilities
Certain Meals Served by 1760 sub§6 $501 $522
Colleges to Employees of ¶E
the College
Products Used in 1760 sub§7 $378,216 $392,292
Agricultural and
Aquacultural Production &
Bait
Certain Jet Fuel 1760 sub§8 $123,606 $129,786¶B
Coal, Oil & Wood for 1760 sub§9 $1,145,069 $1,190,872
Cooking & Heating Homes
Fuel Oil for Burning 1760 sub§9A $1,264 $1,327
Blueberry Land
First 750 KW Hours of 1760 sub§9B $977,081 $1,001,508
Residential Electricity
Per Month
Gas When Used for Cooking & 1760 sub§9C $434,775 $442,425
Heating in Residences
Fuel and Electricity Used 1760 sub§9D $1,261,560 $1,312,023
in Manufacturing
Fuel Oil or Coal that 1760 sub§9G $1,935 $2,032
becomes an Ingredient or
Component Part
Certain Returnable 1760 sub§12 $62,585 $65,715
Containers
Packaging Materials 1760 sub§12A $534,429 $554,166
Publications Sold on Short 1760 sub§14 $261,018 $267,648
Intervals
Sales to Nonprofit Nursing 1760 sub§16 B B
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 $861,900 $915,144
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 $73,591 $77,271
Organized Churches
Sales to Institutions 1760 sub§16 A A
Conducting Medical Research
or Scientific Study in
Biology
Sales to Certain 1760 sub§16 $176 $183
Incorporated Nonprofit
Organizations that Teach
Reading
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 $197,699 $205,607
at Schools
Rental Charges on 1760 sub§20 $3,092,103 $3,169,405
Continuous Residence for
More Than 28 Days
Automobiles Used in Driver 1760 sub§21 $1,362 $1,430
Education Programs
Automobiles Sold to Amputee 1760 sub§22 A A
Veterans
Certain Vehicles Purchased 1760 sub§23 $0 $0
or Leased by Nonresidents
Certain Vehicles Purchased 1760 sub§23C A A
by Nonresidents
Funeral Services 1760 sub§24 $158,202 $163,812
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 $5,356 $5,570
Ambulance Corps & Fire
Departments
Sales to Community Mental 1760 sub§28 $5,900 $6,150
Health, Substance Abuse
& 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 $1,887,918 $1,957,686
New Machinery for 1760 sub§32 A A
Experimental Research
Diabetic Supplies 1760 sub§33 $22,375 $23,494
Sales Through Coin-operated 1760 sub§34 $35,799 $37,589
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 $302,124 $307,581
Residences
Mobile & Modular Homes 1760 sub§40 $141,974 $149,072
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 Res. Fac. for Med.
Patients
Sales to Emergency 1760 sub§47A A A
Shelters & Feeding
Organizations
Sales to Community Action 1760 sub§49 A A
Agencies; Child Abuse
Councils; Child Advocacy
Orgs.
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 $4,764 $4,954
Sales to Nonprofit Rescue 1760 sub§53 A A
Operations
Items Purchased with Food 1760 sub§54 $20,607 $20,401
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 Support 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 & Tech. Comm.
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 $3,861 $4,016
Forestry Use
Property Used in 1760 sub§74 $17,028,214 $17,428,434
Manufacturing Production
Meals & Lodging Provided to 1760 sub§75 $87,414 $88,587
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 $84
Animal Bedding & Hay
Partial Exemption for Clean 1760 sub§79 $164 $172
Fuel Vehicles
Electricity Used for Net 1760 sub§80 $5 $6
Billing
Animal Waste Storage 1760 sub§81 $1,062 1,104
Facility
Sales of Property Delivered 1760 sub§82 C C
Outside this State
Sales of Certain Printed 1760 sub§83 $12,537 $13,038
Materials
Trade-in Credits 1765 $1,311,096 $1,376,650
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 $188,425 $197,423
Certain Depreciable
Machinery and
Equipment
Fish Passage Facilities 2014 A A
Exempt Personal Services 1752 sub§11 $511,530 $533,692
Exempt Business and Legal 1752 sub§11 $624,333 $653,959
Services (Consumer
Purchases)
Exempt Business and Legal 1752 sub§11 $6,885,120 $7,160,525
Services (Business
Purchases)
Exempt Amusement & 1752 sub§11 $1,434,537 $1,504,685
Recreational Services
Exempt Health Services 1752 sub§11 $1,332,584 $1,396,334
(Consumer Purchases)
Exempt Educational 1752 sub§11 $2,256,240 $2,403,769
Services (Consumer
Purchases)
Exempt Membership, Social 1752 sub§11 $3,155,185 $3,324,134
and Misc. Services (Consumer
Purchases)
Exempt Insurance, Banking 1752 sub§11 $3,880,683 $4,052,321
and Brokerage Services
(Consumer Purchases)
Exempt Insurance, Banking 1752 sub§11 $3,337,950 $3,438,513
and Brokerage Services
(Business Purchases)
Exempt Transportation 1752 sub§11 $553,257 $585,897
Services (Consumer
Purchases)
Exempt Transportation 1752 sub§11 $2,749,456 $2,808,338
Services (Business Purchases)
Exempt Construction 1752 sub§11 $913,225 $940,023
Services (Business Purchases)
Exempt Other Misc. Services 1752 sub§11 $710,732 $739,161
& Memberships (Business
Purchases)
H.O.M.E. Fund Excise Tax 36 MRSA FY'02 FY'03
Expenditure
Exemptions of the Real 4641-C C C
Estate Transfer Tax
Highway Fund Sales 36 MRSA FY'02 FY'03
Tax Expenditures
Exemption for Motor 1760 sub§8 $54,125,494 $50,062,055
Vehicle Fuel
Highway Fund Gasoline 36 MRSA FY'02 FY'03
and Special Fuel Tax
Expenditures
Local Government
Exemption from the
Gasoline Tax 2903 $1,093,822 $1,109,135
Federal Exemption
from the Gasoline Tax 2903 $330,538 $333,844
Exemption for Gasoline
Exported from the State 2903 $42,198,459 $42,620,444
Fuel Brought into the
State in Fuel Tanks of
Autos and Trucks 2903 A A
Gasoline Shrinkage
Allowance 2906 $615,000 $620,000
Refund on Worthless
Accounts 2906-A A A
Refund of the Gasoline
Tax for Off-highway Use 2908 $472,159 $478,769
Refund of the Entire
Gasoline Tax for Certain
Bus Companies 2909 $40,920 $41,493
State and Local
Government Exemption
from the Special Fuel Tax 3203 $2,369,201 $2,416,585
Distillate Fuel Credit
for Worthless Accounts 3214 A A
Refund of the Special
Fuel Tax for Certain
Bus Companies 3215 $4,804 $4,924
Refund of the Special
Fuel Tax for Off-highway
Use 3218 $2,662,384 $2,742,255
Exemption of Tax on
Distillate Fuel Exported
from the State 3204-A $8,531,956 $8,702,595
Excise Tax Exemptions
by United States Law 3204-A $340,759 $347,574
General Fund Income 36 MRSA FY'02 FY'03
Tax Expenditures
Individual Income Tax 5122 sub§2 $5,342,870 $5,704,507
Exemptions of Interest ¶A
on U.S. Obligations
Deduction of Premiums 5122 sub§2 $3,002,766 $3,408,996
Paid for Long-term ¶G
Health Care Insurance
Deduction for Contributions 5122 sub§2 $99,096 $103,059
to a Capital Construction ¶I
Fund
Deduction for Qualified 5122 sub§2 $88,800 $117,696
Withdrawal from Higher ¶J
Education Account
Deduction for Pension 5122 sub§2 $16,639,632 $17,416,917
Income ¶M
Itemized Deductions 5125 $60,925,800 $65,049,624
for Residents
Income Tax Paid to 5217-A $18,344,170 $19,585,813
Another Jurisdiction
Income Tax Credit for Child 5218 $3,069,066 $3,276,799
Care Expense of Residents
Retirement & Disability Tax 5219-A $3,796 $3,416
Credit
Income Taxes for 5142 sub§7 $3,327,364 $3,552,580
Non-Maine Resident
Servicemen
Itemized Deductions for 5125 $3,606,200 $3,850,289
Nonresidents
Income Tax Credit for 5218 $147,095 $157,051
Child Care Expense of
Nonresidents
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
Nonresident Trusts and 5175 A A
Estates
Corporate Income Tax 5200-A sub§2 $13,341,586 $13,475,002
Exemptions by U.S. Law ¶A
Exclusion for a Portion of 5200-A sub§2 D D
the Dividends Received ¶G
from Uncombined Affiliates
Double-weighted Sales Tax 5211 $2,594,632 $2,620,579
Apportionment Formula
Single Sales Factor 5212 $36,897 $37,635
Apportionment for Mutual
Fund Service Providers
Jobs and Investment 5215 $1,047,747 $1,079,180
Tax Credit
Maine Seed Capital 5216-B $535,033 $559,145
Tax Credit
Family Development 5216-C $75,683 $123,607
Account Credit
Employer-assisted Child 5217 A A
Care Tax Credit
Employer-provided 5217-B $17,968 $18,507
Long-term Care
Benefits Credit
Forest Management 5219-C A A
Planning Tax Credit
Solid Waste Reduction 5219-D B B
Investment Tax Credit
Machinery & Equipment 5219-E $461,928 $69,289
Investment Tax Credit
Research Expense Tax 5219-K $1,203,198 $1,251,325
Credit
Super Research & 5219-L $815,547 $856,324
Development Expense
Tax Credit
High-technology 5219-M $3,012,356 $3,162,974
Investment Tax Credit
Low-income Tax Credit 5219-N $704,158 $697,116
Dependent Health 5219-O $903,545 $939,687
Insurance Tax Credit
Quality Child Care 5219-Q $91,574 $91,759
Investment Credit
Credit for Rehabilitation 5219-R $209,729 $237,250
of Historic Properties
State Earned Income Tax 5219-S $1,174,531 $1,228,500
Credit
Net Exclusion of Pension 5102 sub§11 $72,835,309 $75,748,721
Contributions & Earnings
(Employer Plans)
Net Exclusion of Pension 5102 sub§11 $10,984,754 $11,424,144
Contributions & Earnings
(Ind. Retire. Plans)
Net Exclusion of Pension 5102 sub§11 $3,859,776 $4,014,167
Contributions & Earnings
(Keogh Plans)
Exclusion of Premiums on 5102 sub§11 $193,237 $200,966
Accident and Disability
Insurance
Excl. of Other Employee 5102 sub§11 $2,180,104 $2,267,309
Benefits (Premiums on
Group Term Life Insurance)
Deductibility of Casualty 5102 sub§11 $202,137 $222,351
& Theft Losses
Exclusion of Untaxed 5102 sub§11 $24,674,819 $25,661,812
Medicare Benefits
Exclusion of Untaxed 5102 sub§11 $39,829,530 $42,525,432
Social Security Benefits
Deductibility of Medical 5102 sub§11 $8,148,114 $8,699,627
Expenses
Excl. Contributions by 5102 sub§11 $80,559,815 $83,782,208
Employers for Med.
Insurance Premiums
& Med. Care
Exclusion of Public 5102 sub§11 $624,303 $649,275
Assistance Benefits
Expensing Multiperiod 5102 sub§11 $175,179 $182,186
Timber Growing Costs
Expensing of Exploration 5102 sub§11 C C
& Development Costs of
Nonfuel Minerals
Excess of Percentage 5102 sub§11 $218,974 $227,732
over Cost Depletion,
Nonfuel Minerals
Excess of Percentage 5102 sub§11 $678,590 $705,733
over Cost Depletion
Deferral of Income of 5102 sub§11 $997,271 $1,037,162
Controlled Foreign
Corporations
Expensing of Research 5102 sub§11 $1,488,336 $1,547,869
& Development Expenditures
Exclusion of Benefits 5102 sub§11 $1,981,913 $2,061,190
& Allowances to Armed
Forces Personnel
Exclusion of Income of 5102 sub§11 $1,379,533 $1,434,715
Foreign Sales
Corporations
Exclusion of Income 5102 sub§11 $2,378,296 $2,473,428
Earned Abroad by
U.S. Citizens
Expensing of Exploration 5102 sub§11 C C
& Development Costs
Exclusion of Workers' 5102 sub§11 $4,954,783 $5,152,974
Compensation Benefits
Exclusion of Railroad 5102 sub§11 $398,295 $425,254
Retirement Benefits
Deductibility of 5102 sub§11 $22,629,854 $24,161,578
Charitable Contributions
Exclusion for Employer- 5102 sub§11 $396,383 $412,238
provided Child Care
Exclusion for Certain 5102 sub§11 $495,478 $515,297
Foster Care Payments
Expensing Costs of 5102 sub§11 $99,096 $103,059
Removing Architectural
Barriers
Exclusion of Cafeteria 5102 sub§11 $6,837,600 $7,111,104
Plans
Exclusion of Employees' 5102 sub§11 $792,765 $824,476
Meals and Lodging
(Other Than Military)
Employee Stock Ownership 5102 sub§11 $1,186,563 $1,234,025
Plans (ESOPs)
Exclusion of Rental 5102 sub§11 $396,383 $412,238
Allowances of
Minister's Home
Exclusion of Miscellaneous 5102 sub§11 $6,441,218 $6,698,866
Fringe Benefits
Exclusion of Interest 5102 sub§11 $297,287 $309,178
on State & Local
Government Student
Loan Bonds
Exclusion of Scholarship 5102 sub§11 $1,109,010 $1,153,370
and Fellowship Income
Deduction for Interest 5102 sub§11 $297,287 $309,178
on Student Loans
Deferral of Tax on Earnings 5102 sub§11 $99,096 $103,059
of Qualified State Tuition
Programs
Excl. Int. on State & 5102 sub§11 $693,670 $721,416
Local Govt. Bonds for
Private Nonprofit
Educational Fac.
Deductibility of Other 5102 sub§11 $3,054,681 $3,176,868
State & Local Taxes
Deduction of Self- 5102 sub§11 $4,397,736 $5,497,170
employed Health and L-T
Care Insurance Premiums
Exclusion of Capital 5102 sub§11 $34,462,669 $35,841,176
Gains at Death
Expensing Depreciable 5102 sub§11 $767,931 $548,522
Business Property
Amortization of Business 5102 sub§11 $297,287 $309,178
Start-up Costs
Depreciation on Equipment 5102 sub§11 $32,801,616 $32,033,685
in Excess of Alternative
Depreciation System
Depreciation of Rental 5102 sub§11 $1,483,203 $1,542,532
Housing in Excess of
Alternative Depreciation
System
Depreciation on Buildings 5102 sub§11 $1,755,270 $1,645,566
Other than Rental
Housing in Excess of ADS
Exclusion of Capital 5102 sub§11 $12,882,436 $13,397,733
Gains on Homes Sales
Exclusion of Interest on 5102 sub§11 $237,313 $246,805
State & Local Rental-
housing Bonds
Exclusion of Interest 5102 sub§11 $949,250 $987,220
on State & Local
Owner-housing Bonds
Deduction of Property 5102 sub§11 $17,998,734 $19,216,996
Tax on Owner-occupied
Homes
Deductibility of Mortgage 5102 sub§11 $32,542,159 $34,744,808
Interest on Owner-occupied
Homes
Permanent Exemption of 5102 sub§11 $237,313 $246,805
Imputed Interest Rules
Deferral of Gain on 5102 sub§11 $741,602 $771,266
Installment Sales
Completed Contract Rules 5102 sub§11 $296,641 $308,506
Exclusion of Interest 5102 sub§11 $395,521 $411,342
on State & Local Small
Issue Bonds
Additional Standard 5102 sub§11 $2,998,840 $3,201,819
Deduction for the
Blind & the Elderly
Parental Personal 5102 sub§11 $693,670 $721,416
Exemption for Students
Age 19 to 23
Excl. of Vets. Disability 5102 sub§11 $3,398,981 $3,534,940
Comp., Veterans Pensions
& G.I. Bill Benefits
Exclusion of Military 5102 sub§11 $99,096 $103,059
Disability Benefits
Exclusion of Employee 5102 sub§11 $99,096 $103,059
Awards
Deferral of Gain on 5102 sub§11 $1,661,188 $1,727,635
Like-kind Exchanges
Excl. of Interest on 5102 sub§11 $396,383 $412,238
State & Local Govt.
Sewage, Water &
Hazardous Waste Bonds
Employer-paid 5102 sub§11 $891,861 $927,535
Transportation Benefits
Excl. of Interest on 5102 sub§11 $711,938 $740,415
State & Local Govt. Bonds
for Private Airports,
Docks & Marine Facilities
Excl. of Interest on 5102 sub§11 $109,005 $113,365
State & Local Govt.
Bonds for Private
Nonprofit Hospital
Facilities
Excl. of Interest on 5102 sub§11 $99,096 $103,059
State & Local Govt.
IBDs for Energy
Production Facilities
Local Government Fund 36 MRSA FY'02 FY'03
Income Tax Expenditures
Individual Income Tax 5122 sub§2 $287,130 $306,565
Exemptions of Interest ¶A
on U.S. Obligations
Deduction of Premiums 5122 sub§2 $161,371 $183,202
Paid for Long-term ¶G
Health Care Insurance
Deduction for Contributions 5122 sub§2 $5,325 $5,538
to a Capital Construction ¶I
Fund
Deduction for Qualified 5122 sub§2 $4,772 $6,325
Withdrawal from Higher ¶J
Education Account
Deduction for Pension 5122 sub§2 $894,227 $935,999
Income ¶M
Itemized Deductions 5125 $3,274,200 $3,495,818
for Residents
Income Tax Paid to 5217-A $985,830 $1,052,557
Another Jurisdiction
Income Tax Credit for Child 5218 $164,934 $176,098
Care Expense of Residents
Retirement & Disability Tax 5219-A $204 $184
Credit
Income Taxes for 5142 sub§7 $178,815 $190,918
Non-Maine Resident
Servicemen
Itemized Deductions for 5125 $193,800 $206,918
Nonresidents
Income Tax Credit for 5218 $7,905 $8,440
Child Care Expense of
Nonresidents
Exempt Assocs. & Trusts 5162 sub§2 A A
from Fed. Tax are Exempt
from the ME Corp Inc. Tax
Credit for Incomes Taxes 5165 A A
Paid Another State on an
Estate or Trust
Tax Credit on a Resident 5214-A A A
Trust
Nonresident Trusts and 5175 A A
Estates
Corporate Income Tax 5200-A sub§2 $716,987 $724,157
Exemptions by U.S. Law ¶A
Exclusion for a Portion of 5200-A sub§2 D D
the Dividends Received ¶G
from Uncombined Affiliates
Double-weighted Sales Tax 5211 $139,438 $140,832
Apportionment Formula
Single Sales Factor 5212 $1,983 $2,023
Apportionment for Mutual
Fund Service Providers
Jobs and Investment 5215 $56,307 $57,996
Tax Credit
Maine Seed Capital 5216-B $28,753 $30,049
Tax Credit
Family Development 5216-C $4,067 $6,643
Account Credit
Employer-assisted Child 5217 A A
Care Tax Credit
Employer-provided 5217-B $966 $995
Long-term Care
Benefits Credit
Forest Management 5219-C A A
Planning Tax Credit
Solid Waste Reduction 5219-D B B
Investment Tax Credit
Machinery & Equipment 5219-E $24,824 $3,724
Investment Tax Credit
Research Expense Tax 5219-K $64,661 $67,247
Credit
Super Research & 5219-L $43,828 $46,020
Development Expense
Tax Credit
High-technology 5219-M $161,886 $169,981
Investment Tax Credit
Low-income Tax Credit 5219-N $37,842 $37,464
Dependent Health 5219-O $48,557 $50,499
Insurance Tax Credit
Quality Child Care 5219-Q $4,921 $4,931
Investment Credit
Credit for Rehabilitation 5219-R $11,271 $12,750
of Historic Properties
State Earned Income Tax 5219-S $63,120 $66,021
Credit
Net Exclusion of Pension 5102 sub§11 $3,914,226 $4,070,795
Contributions & Earnings
(Employer Plans)
Net Exclusion of Pension 5102 sub§11 $590,329 $613,942
Contributions & Earnings
(Ind. Retire. Plans)
Net Exclusion of Pension 5102 sub§11 $207,427 $215,724
Contributions & Earnings
(Keogh Plans)
Exclusion of Premiums on 5102 sub§11 $10,385 $10,800
Accident and Disability
Insurance
Excl. of Other Employee 5102 sub§11 $117,161 $121,847
Benefits (Premiums on
Group Term Life Insurance)
Deductibility of Casualty 5102 sub§11 $10,863 $11,949
& Theft Losses
Exclusion of Untaxed 5102 sub§11 $1,326,044 $1,379,086
Medicare Benefits
Exclusion of Untaxed 5102 sub§11 $2,140,470 $2,285,350
Social Security Benefits
Deductibility of Medical 5102 sub§11 $437,886 $467,525
Expenses
Excl. Contributions by 5102 sub§11 $4,329,347 $4,502,521
Employers for Med.
Insurance Premiums
& Med. Care
Exclusion of Public 5102 sub§11 $33,551 $34,893
Assistance Benefits
Expensing Multiperiod 5102 sub§11 $9,414 $9,791
Timber Growing Costs
Expensing of Exploration 5102 sub§11 C C
& Development Costs of
Nonfuel Minerals
Excess of Percentage 5102 sub§11 $11,768 $12,239
over Cost Depletion,
Nonfuel Minerals
Excess of Percentage 5102 sub§11 $36,468 $37,927
over Cost Depletion
Deferral of Income of 5102 sub§11 $53,594 $55,738
Controlled Foreign
Corporations
Expensing of Research 5102 sub§11 $79,984 $83,184
& Development Expenditures
Exclusion of Benefits 5102 sub§11 $106,510 $110,770
& Allowances to Armed
Forces Personnel
Exclusion of Income of 5102 sub§11 $74,137 $77,103
Foreign Sales
Corporations
Exclusion of Income 5102 sub§11 $127,811 $132,924
Earned Abroad by
U.S. Citizens
Expensing of Exploration 5102 sub§11 C C
& Development Costs
Exclusion of Workers' 5102 sub§11 $266,274 $276,925
Compensation Benefits
Exclusion of Railroad 5102 sub§11 $21,405 $22,853
Retirement Benefits
Deductibility of 5102 sub§11 $1,216,146 $1,298,462
Charitable Contributions
Exclusion for Employer- 5102 sub§11 $21,302 $22,154
provided Child Care
Exclusion for Certain 5102 sub§11 $26,627 $27,692
Foster Care Payments
Expensing Costs of 5102 sub§11 $5,325 $5,538
Removing Architectural
Barriers
Exclusion of Cafeteria 5102 sub§11 $367,458 $382,156
Plans
Exclusion of Employees' 5102 sub§11 $42,604 $44,308
Meals and Lodging
(Other Than Military)
Employee Stock Ownership 5102 sub§11 $63,767 $66,317
Plans (ESOPs)
Exclusion of Rental 5102 sub§11 $21,302 $22,154
Allowances of
Minister's Home
Exclusion of Miscellaneous 5102 sub§11 $346,156 $360,002
Fringe Benefits
Exclusion of Interest 5102 sub§11 $15,976 $16,615
on State & Local
Government Student
Loan Bonds
Exclusion of Scholarship 5102 sub§11 $59,599 $61,983
and Fellowship Income
Deduction for Interest 5102 sub§11 $15,976 $16,615
on Student Loans
Deferral of Tax on Earnings 5102 sub§11 $5,325 $5,538
of Qualified State Tuition
Programs
Excl. Int. on State & 5102 sub§11 $37,278 $38,769
Local Govt. Bonds for
Private Nonprofit
Educational Fac.
Deductibility of Other 5102 sub§11 $164,161 $170,727
State & Local Taxes
Deduction of Self- 5102 sub§11 $236,338 $295,422
employed Health and L-T
Care Insurance Premiums
Exclusion of Capital 5102 sub§11 $1,852,051 $1,926,133
Gains at Death
Expensing Depreciable 5102 sub§11 $41,269 $29,478
Business Property
Amortization of Business 5102 sub§11 $15,976 $16,615
Start-up Costs
Depreciation on Equipment 5102 sub§11 $1,762,784 $1,721,515
in Excess of Alternative
Depreciation System
Depreciation of Rental 5102 sub§11 $79,709 $82,897
Housing in Excess of
Alternative Depreciation
System
Depreciation on Buildings 5102 sub§11 $94,330 $88,434
Other than Rental
Housing in Excess of ADS
Exclusion of Capital 5102 sub§11 $692,312 $720,005
Gains on Homes Sales
Exclusion of Interest on 5102 sub§11 $12,753 $13,263
State & Local Rental-
housing Bonds
Exclusion of Interest 5102 sub§11 $51,013 $53,054
on State & Local
Owner-housing Bonds
Deduction of Property 5102 sub§11 $967,266 $1,032,736
Tax on Owner-occupied
Homes
Deductibility of Mortgage 5102 sub§11 $1,748,841 $1,867,213
Interest on Owner-occupied
Homes
Permanent Exemption of 5102 sub§11 $12,753 $13,263
Imputed Interest Rules
Deferral of Gain on 5102 sub§11 $39,854 $41,448
Installment Sales
Completed Contract Rules 5102 sub§11 $15,942 $16,579
Exclusion of Interest 5102 sub§11 $21,256 $22,106
on State & Local Small
Issue Bonds
Additional Standard 5102 sub§11 $161,160 $172,068
Deduction for the
Blind & the Elderly
Parental Personal 5102 sub§11 $37,278 $38,769
Exemption for Students
Age 19 to 23
Excl. of Vets. Disability 5102 sub§11 $182,664 $189,970
Comp., Veterans Pensions
& G.I. Bill Benefits
Exclusion of Military 5102 sub§11 $5,325 $5,538
Disability Benefits
Exclusion of Employee 5102 sub§11 $5,325 $5,538
Awards
Deferral of Gain on 5102 sub§11 $89,274 $92,844
Like-kind Exchanges
Excl. of Interest on 5102 sub§11 $21,302 $22,154
State & Local Govt.
Sewage, Water &
Hazardous Waste Bonds
Employer-paid 5102 sub§11 $47,929 $49,846
Transportation Benefits
Excl. of Interest on 5102 sub§11 $38,260 $39,790
State & Local Govt. Bonds
for Private Airports,
Docks & Marine Facilities
Excl. of Interest on 5102 sub§11 $5,858 $6,092
State & Local Govt.
Bonds for Private
Nonprofit Hospital
Facilities
Excl. of Interest on 5102 sub§11 $5,325 $5,538
State & Local Govt.
IBDs for Energy
Production Facilities
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