Chapter 822 - TAX CREDITS
- Section 5213 - New jobs credit (REPEALED)
- Section 5213-A - Sales tax fairness credit
- Section 5214 - Legislative findings and purpose (REPEALED)
- Section 5214-A - Credit to beneficiary for accumulation distribution
- Section 5215 - Jobs and investment tax credit
- Section 5216 - Credit for investment in The Maine Capital Corporation or the Maine Natural Resource Capital Company (REPEALED)
- Section 5216-A - Credit for investment in the Maine Natural Resource Capital Company (REPEALED)
- Section 5216-B - Seed capital investment tax credit
- Section 5216-C - [Repealed] Contributions to family development account reserve funds (REPEALED)
- Section 5216-D - [Repealed] Maine Fishery Infrastructure Investment Tax Credit Program (REPEALED)
- Section 5217 - Employer-assisted day care
- Section 5217-A - Income tax paid to other taxing jurisdiction
- Section 5217-B - [Repealed] Employer-provided long-term care benefits (REPEALED)
- Section 5217-C - Employer-provided long-term care benefits on and after January 1, 2000
- Section 5217-D - Credit for educational opportunity
- Section 5217-E - Student Loan Repayment Tax Credit
- Section 5217-F - Employer support for volunteer firefighters, volunteer municipal emergency medical services persons and volunteer municipal firefighters
- Section 5218 - Income tax credit for child care expenses
- Section 5218-A - Income tax credit for adult dependent care expenses
- Section 5219 - Income tax credit for installation of renewable energy systems (REPEALED)
- Section 5219-A - [Repealed] Retirement and disability credit (REPEALED)
- Section 5219-B - Conformity credit (REPEALED)
- Section 5219-C - [Repealed] Forest management planning income credits (REPEALED)
- Section 5219-D - Solid waste reduction investment tax credit (REPEALED)
- Section 5219-E - Investment tax credit (REPEALED)
- Section 5219-F - Reclaimed wood waste and cedar waste credit (REPEALED)
- Section 5219-G - Tax credits for partners, S corporation shareholders and beneficiaries of estates and trusts
- Section 5219-H - Application of credits against taxes
- Section 5219-I - Nursing home care credit (REPEALED)
- Section 5219-J - Catastrophic health expense credit (REPEALED)
- Section 5219-K - Research expense tax credit
- Section 5219-L - Super credit for substantially increased research and development
- Section 5219-M - High-technology investment tax credit
- Section 5219-N - [Repealed] Low-income tax credit (REPEALED)
- Section 5219-O - Credit for dependent health benefits paid
- Section 5219-P - Clean fuel vehicle economic and infrastructure development (REPEALED)
- Section 5219-Q - Quality child care investment credit
- Section 5219-R - Credit for rehabilitation of historic properties
- Section 5219-S - Earned income credit
- Section 5219-T - Credit for consumption of wood processing residue (REPEALED)
- Section 5219-U - Educational attainment investment tax credit (REPEALED)
- Section 5219-V - Recruitment credit (REPEALED)
- Section 5219-W - Pine Tree Development Zone tax credit
- Section 5219-X - Biofuel commercial production and commercial use
- Section 5219-Y - Certified visual media production credit
- Section 5219-Z - Tax credit for pollution-reducing boilers (REPEALED)
- Section 5219-AA - Community wind power generator credit (REPEALED)
- Section 5219-BB - Credit for rehabilitation of historic properties after 2007
- Section 5219-CC - [Repealed] Community wind power generator credit (REPEALED)
- Section 5219-DD - [Repealed effective 12/31/2027] Dental care access credit
- Section 5219-EE - [Repealed effective 4/16/2029] Maine Public Employees Retirement System innovation finance credit
- Section 5219-FF - Credit for wellness programs
- Section 5219-GG - Maine capital investment credit
- Section 5219-HH - New markets capital investment credit
- Section 5219-II - Property tax fairness credit
- Section 5219-JJ - Maine capital investment credit for 2013
- Section 5219-KK - [Effective Until 8/9/2024] Property tax fairness credit for tax years beginning on or after January 1, 2014
- Section 5219-KK - [Effective 8/9/2024] Property tax fairness credit for tax years beginning on or after January 1, 2014
- Section 5219-LL - Primary care access credit
- Section 5219-MM - Maine capital investment credit for 2014
- Section 5219-NN - Maine capital investment credit for 2015 and after
- Section 5219-OO - Credit for disability income protection plans in the workplace
- Section 5219-PP - Credit for certain homestead modifications
- Section 5219-QQ - Credit for major business headquarters expansions
- Section 5219-RR - Tax credit for Maine shipbuilding facility investment
- Section 5219-SS - Dependent exemption tax credit
- Section 5219-UU - Employer credit for family and medical leave
- Section 5219-VV - Credit for major food processing and manufacturing facility expansion
- Section 5219-WW - Credit for affordable housing
- Section 5219-XX - Renewable chemicals tax credit
- Section 5219-YY - Credit for paper manufacturing facility investment
- Section 5219-ZZ - Access to justice credit
- Section 5219-AAA - [Effective Until 8/9/2024] Dirigo business incentives program
- Section 5219-AAA - [Effective 8/9/2024] Dirigo business incentives program
- Section 5219-BBB - [Effective 8/9/2024] Credit for investment in qualified professional baseball facilities in the State