For income tax years beginning on or after January 1, 1998 but before January 1, 1999, a resident individual is allowed $2,400 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another return. For income tax years beginning on or after January 1, 1999 but before January 1, 2000, a resident individual is allowed $2,750 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another return. For income tax years beginning on or after January 1, 2000 but before January 1, 2013, a resident individual is allowed $2,850 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another return. For income tax years beginning on or after January 1, 2013 but before January 1, 2018, a resident individual is allowed a deduction equal to the total amount of deductions allowed for personal exemptions in accordance with the Code, Section 151. [PL 2017, c. 474, Pt. B, §6 (AMD).] 1. Single individuals and married persons filing separate returns. [PL 1989, c. 878, Pt. D, §12 (RP).] 2. Heads of households. [PL 1989, c. 878, Pt. D, §12 (RP).] 3. Individuals filing married joint return or surviving spouses. [PL 1989, c. 878, Pt. D, §12 (RP).]
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