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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 5219-H

Application of credits against taxes

Official textlegislature.maine.gov

# 1.

Meaning of tax.
Whenever a credit provision in this chapter, other than section 5216‑B , section 5219‑W , section 5219‑BB and the income tax credit under the Maine New Markets Capital Investment Program under Title 10, section 1100‑Z , allows for a credit "against the tax otherwise due under this Part," "against the tax imposed by this Part" or similar language, "tax" means all taxes imposed under this Part, except the minimum tax imposed by section 5203‑C and the taxes imposed by chapter 827 .
A.
B.

# 2.

Meaning of tax liability.
Whenever a credit provided for in this chapter is limited by reference to tax liability, "tax liability" means the taxpayer's liability for all taxes imposed under this Part, except the minimum tax imposed by section 5203‑C and the taxes imposed by chapter 827 .
A.
B.

Last amended: PL 1991, c. 528, §BBB2 (NEW). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §BBB2 (NEW). PL 2003, c. 673, §F1 (RPR). PL 2003, c. 673, §F2 (AFF). PL 2011, c. 240, §36 (AMD). PL 2011, c. 644, §29 (AMD). PL 2011, c. 644, §32 (AFF).

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In this chapter (40 sections)
  1. 5217-F · Employer support for volunteer firefighters, volunteer…
  2. 5218 · Income tax credit for child care expenses
  3. 5218-A · Income tax credit for adult dependent care expenses
  4. 5219 · Income tax credit for installation of renewable energy systems
  5. 5219-A · Retirement and disability credit
  6. 5219-AA · Community wind power generator credit
  7. 5219-AAA · Dirigo business incentives program
  8. 5219-B · Conformity credit
  9. 5219-BB · Credit for rehabilitation of historic properties after 2007
  10. 5219-BBB · Credit for investment in qualified professional baseball…
  11. 5219-C · Forest management planning income credits
  12. 5219-CC · Community wind power generator credit
  13. 5219-D · Solid waste reduction investment tax credit
  14. 5219-DD · Dental care access credit
  15. 5219-E · Investment tax credit
  16. 5219-EE · Maine Public Employees Retirement System innovation finance…
  17. 5219-F · Reclaimed wood waste and cedar waste credit
  18. 5219-FF · Credit for wellness programs
  19. 5219-G · Tax credits for partners, S corporation shareholders and…
  20. 5219-GG · Maine capital investment credit
  21. 5219-H · Application of credits against taxes
  22. 5219-HH · New markets capital investment credit
  23. 5219-I · Nursing home care credit
  24. 5219-II · Property tax fairness credit
  25. 5219-J · Catastrophic health expense credit
  26. 5219-JJ · Maine capital investment credit for 2013
  27. 5219-K · Research expense tax credit
  28. 5219-KK · Property tax fairness credit for tax years beginning on or…
  29. 5219-L · Super credit for substantially increased research and…
  30. 5219-LL · Primary care access credit
  31. 5219-M · High-technology investment tax credit
  32. 5219-MM · Maine capital investment credit for 2014
  33. 5219-N · Low-income tax credit
  34. 5219-NN · Maine capital investment credit for 2015 and after
  35. 5219-O · Credit for dependent health benefits paid
  36. 5219-OO · Credit for disability income protection plans in the workplace
  37. 5219-P · Clean fuel vehicle economic and infrastructure development
  38. 5219-PP · Credit for certain homestead modifications
  39. 5219-Q · Quality child care investment credit
  40. 5219-QQ · Credit for major business headquarters expansions
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