Deduction

Last amended: P&SL 1969, c. 154, §F1 (NEW). PL 1987, c. 819, §5 (RP).

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In this chapter (16 sections)

1. 5121 · Maine taxable income
2. 5122 · Modifications
3. 5123 · Deduction
4. 5124 · Standard deduction; resident
5. 5124-A · Standard deduction; resident before 2016
6. 5124-B · Standard deduction; resident on or after January 1, 2016 but…
7. 5124-C · Standard deduction; resident on or after January 1, 2018
8. 5125 · Itemized deductions
9. 5126 · Personal exemptions prior to 2018
10. 5126-A · Personal exemptions on or after January 1, 2018
11. 5127 · Income tax credits
12. 5128 · Dual residence; reduction of tax
13. 5129 · Credit for investment in The Maine Capital Corporation
14. 5130 · Retirement credit
15. 5131 · Exemption credit
16. 5132 · Income or loss from sources on tribal land

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