130th MAINE LEGISLATURE
FIRST REGULAR SESSION-2021
Legislative Document No. 1251
H.P. 917 House of Representatives, March 26, 2021
An Act To Encourage Charitable Giving
Received by the Clerk of the House on March 24, 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 ARATA of New Gloucester.
Cosponsored by Senator POULIOT of Kennebec and
Representatives: CARMICHAEL of Greenbush, HANLEY of Pittston, WHITE of Waterville.
Printed on recycled paper
 1 Be it enacted by the People of the State of Maine as follows:
2 Sec. 1. 36 MRSA §5125, sub-§4, as amended by PL 2015, c. 390, §9, is further
3 amended to read:
4 4. Limitation. The total itemized deductions from Maine adjusted gross income
5 claimed on a return may not exceed $28,350, except the limitation does not apply to
6 medical and dental expenses or for taxable years beginning on or after January 1, 2021,
7 charitable contributions included in an individual's itemized deductions from federal
8 adjusted gross income.
9 SUMMARY
10 This bill allows an individual to claim, beginning with taxable years beginning on or
11 after January 1, 2021, itemized deductions from Maine adjusted gross income for
12 individual income tax purposes for charitable contributions that exceed the State's limit on
13 itemized deductions.
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Statutes affected:
Bill Text LD 1251, HP 917: 36.5125