130th MAINE LEGISLATURE
FIRST REGULAR SESSION-2021
Legislative Document No. 495
H.P. 358 House of Representatives, February 19, 2021
An Act To Improve Income Tax Progressivity by Establishing New
Top Individual Income Tax Rates
Received by the Clerk of the House on February 17, 2021. Referred to the Committee on
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative OSHER of Orono.
Cosponsored by Senator CHIPMAN of Cumberland and
Representatives: COLLINGS of Portland, COPELAND of Saco, GRAMLICH of Old Orchard
Beach, MORALES of South Portland, RECKITT of South Portland, ROEDER of Bangor,
TEPLER of Topsham, WILLIAMS of Bar Harbor.
Printed on recycled paper
 1 Be it enacted by the People of the State of Maine as follows:
2 Sec. 1. 36 MRSA §5111, sub-§1-F, as enacted by PL 2015, c. 267, Pt. DD, §3, is
3 amended to read:
4 1-F. Single individuals and married persons filing separate returns; tax years
5 beginning from 2017 to 2020. For tax years beginning on or after January 1, 2017 but
6 before January 1, 2021, for single individuals and married persons filing separate returns:
7 If Maine taxable income is: The tax is:
8 Less than $21,050 5.8% of the Maine taxable income
9 At least $21,050 but less than $50,000 $1,221 plus 6.75% of the excess over
10 $21,050
11 $50,000 or more $3,175 plus 7.15% of the excess over
12 $50,000
137 Sec. 2. 36 MRSA §5111, sub-§1-G is enacted to read:
14 1-G. Single individual and married persons filing separate returns beginning
15 2021. For tax years beginning on or after January 1, 2021, for single individuals and
16 married persons filing separate returns:
17 If Maine taxable income is: The tax is:
18 Less than $21,050 5.8% of the Maine taxable income
19 At least $21,050 but less than $50,000 $1,221 plus 6.75% of the excess over
20 $21,050
21 At least $50,000 but less than $100,000 $3,175 plus 8.35% of the excess over
22 $100,000
23 $100,000 or more $7,350 plus 11.15% of the excess over
24 $100,000
25
17 Sec. 3. 36 MRSA §5111, sub-§2-F, as enacted by PL 2015, c. 267, Pt. DD, §5, is
26
18 amended to read:
27 2-F. Heads of households; tax years beginning from 2017 to 2020. For tax years
28 beginning on or after January 1, 2017 but before January 1, 2021, for unmarried individuals
29 or legally separated individuals who qualify as heads of households:
30 If Maine taxable income is: The tax is:
31 Less than $31,550 5.8% of the Maine taxable income
32 At least $31,550 but less than $75,000 $1,830 plus 6.75% of the excess over
33 $31,550
34 $75,000 or more $4,763 plus 7.15% of the excess over
35 $75,000
36
30 Sec. 4. 36 MRSA §5111, sub-§2-G is enacted to read:
37 2-G. Heads of households; tax years beginning 2021. For tax years beginning on or
38 after January 1, 2021, for unmarried individuals or legally separated individuals who
39 qualify as heads of households:
40 If Maine taxable income is: The tax is:
41 Less than $31,550 5.8% of the Maine taxable income
Page 1 - 130LR1267(01)
 1 At least $31,550 but less than $75,000 $1,830 plus 6.75% of the excess over
2 $31,550
3 At least $75,000 but less than $150,000 $4,763 plus 8.35% of the excess over
4 $75,000
5 $150,000 or more $11,025 plus 11.15% of the excess over
6 $150,000
71 Sec. 5. 36 MRSA §5111, sub-§3-F, as enacted by PL 2015, c. 267, Pt. DD, §7, is
82 amended to read:
9 3-F. Individuals filing married joint returns or surviving spouses; tax years
10 beginning from 2017 to 2020. For tax years beginning on or after January 1, 2017 but
11 before January 1, 2021, for individuals filing married joint returns or surviving spouses
12 permitted to file a joint return:
13 If Maine taxable income is: The tax is:
14 Less than $42,100 5.8% of the Maine taxable income
15 At least $42,100 but less than $100,000 $2,442 plus 6.75% of the excess over
16 $42,100
17 $100,000 or more $6,350 plus 7.15% of the excess over
18 $100,000
19
13 Sec. 6. 36 MRSA §5111, sub-§3-G is enacted to read:
20 3-G. Individuals filing married joint returns or surviving spouses; tax years
21 beginning 2021. For tax years beginning on or after January 1, 2021, for individuals filing
22 married joint returns or surviving spouses permitted to file a joint return:
23 If Maine taxable income is: The tax is:
24 Less than $42,100 5.8% of the Maine taxable income
25 At least $42,100 but less than $100,000 $2,442 plus 6.75% of the excess over
26 $42,100
27 At least $100,000 but less than $200,000 $6,350 plus 8.35% of the excess over
28 $100,000
29 $200,000 or more $14,700 plus 11.15% of the excess over
30 $200,000
31
23 SUMMARY
24 This bill increases the tax rate on the current top bracket under the individual income
25 tax from 7.15% to 8.35% and adds a new bracket of 11.15% on taxable income exceeding
26 $100,000 for single individuals and married persons filing separately, $150,000 for heads
27 of household and $200,000 for individuals filing married joint returns or surviving spouses.
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Statutes affected:
Bill Text LD 495, HP 358: 36.5111