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Title 36, Chapter 822: TAX CREDITS
36 §5213. New jobs credit (REPEALED) 
36 §5213-A. Sales tax fairness credit 
36 §5214. Legislative findings and purpose (REPEALED) 
36 §5214-A. Credit to beneficiary for accumulation distribution 
36 §5215. Jobs and investment tax credit 
36 §5216. Credit for investment in The Maine Capital Corporation or the Maine Natural Resource Capital Company (REPEALED) 
36 §5216-A. Credit for investment in the Maine Natural Resource Capital Company (REPEALED) 
36 §5216-B. Seed capital investment tax credit 
36 §5216-C. Contributions to family development account reserve funds (REPEALED) 
36 §5216-D. Maine Fishery Infrastructure Investment Tax Credit Program (REPEALED) 
36 §5217. Employer-assisted day care 
36 §5217-A. Income tax paid to other taxing jurisdiction 
36 §5217-B. Employer-provided long-term care benefits (REPEALED) 
36 §5217-C. Employer-provided long-term care benefits on and after January 1, 2000 
36 §5217-D. Credit for educational opportunity 
36 §5217-E. Student Loan Repayment Tax Credit 
36 §5217-F. Employer support for volunteer firefighters, volunteer municipal emergency medical services persons and volunteer municipal firefighters 
36 §5218. Income tax credit for child care expenses 
36 §5218-A. Income tax credit for adult dependent care expenses 
36 §5219. Income tax credit for installation of renewable energy systems (REPEALED) 
36 §5219-A. Retirement and disability credit (REPEALED) 
36 §5219-B. Conformity credit (REPEALED) 
36 §5219-C. Forest management planning income credits (REPEALED) 
36 §5219-D. Solid waste reduction investment tax credit (REPEALED) 
36 §5219-E. Investment tax credit (REPEALED) 
36 §5219-F. Reclaimed wood waste and cedar waste credit (REPEALED) 
36 §5219-G. Tax credits for partners, S corporation shareholders and beneficiaries of estates and trusts 
36 §5219-H. Application of credits against taxes 
36 §5219-I. Nursing home care credit (REPEALED) 
36 §5219-J. Catastrophic health expense credit (REPEALED) 
36 §5219-K. Research expense tax credit 
36 §5219-L. Super credit for substantially increased research and development 
36 §5219-M. High-technology investment tax credit 
36 §5219-N. Low-income tax credit (REPEALED) 
36 §5219-O. Credit for dependent health benefits paid 
36 §5219-P. Clean fuel vehicle economic and infrastructure development (REPEALED) 
36 §5219-Q. Quality child care investment credit 
36 §5219-R. Credit for rehabilitation of historic properties (REALLOCATED FROM TITLE 36, SECTION 5219-Q) 
36 §5219-S. Earned income credit 
36 §5219-T. Credit for consumption of wood processing residue (REPEALED) (REALLOCATED FROM TITLE 36, SECTION 5219-S) 
36 §5219-U. Educational attainment investment tax credit (REPEALED) 
36 §5219-V. Recruitment credit (REPEALED) 
36 §5219-W. Pine Tree Development Zone tax credit 
36 §5219-X. Biofuel commercial production and commercial use 
36 §5219-Y. Certified visual media production credit 
36 §5219-Z. Tax credit for pollution-reducing boilers (REPEALED) 
36 §5219-AA. Community wind power generator credit (REPEALED) 
36 §5219-BB. Credit for rehabilitation of historic properties after 2007 
36 §5219-CC. Community wind power generator credit (REPEALED) 
36 §5219-DD. Dental care access credit (WHOLE SECTION TEXT EFFECTIVE UNTIL 12/31/27) (WHOLE SECTION TEXT REPEALED 12/31/27) 
36 §5219-EE. Maine Public Employees Retirement System innovation finance credit (WHOLE SECTION TEXT EFFECTIVE UNTIL 4/16/29) (WHOLE SECTION TEXT REPEALED 4/16/29) 
36 §5219-FF. Credit for wellness programs 
36 §5219-GG. Maine capital investment credit 
36 §5219-HH. New markets capital investment credit 
36 §5219-II. Property tax fairness credit 
36 §5219-JJ. Maine capital investment credit for 2013 (REALLOCATED FROM TITLE 36, SECTION 5219-II) 
36 §5219-KK. Property tax fairness credit for tax years beginning on or after January 1, 2014 
36 §5219-LL. Primary care access credit (REALLOCATED FROM TITLE 36, SECTION 5219-KK) 
36 §5219-MM. Maine capital investment credit for 2014 
36 §5219-NN. Maine capital investment credit for 2015 and after 
36 §5219-OO. Credit for disability income protection plans in the workplace 
36 §5219-PP. Credit for certain homestead modifications 
36 §5219-QQ. Credit for major business headquarters expansions 
36 §5219-RR. Tax credit for Maine shipbuilding facility investment 
36 §5219-SS. Dependent exemption tax credit 
36 §5219-UU. Employer credit for family and medical leave 
36 §5219-VV. Credit for major food processing and manufacturing facility expansion 
36 §5219-WW. Credit for affordable housing 
36 §5219-XX. Renewable chemicals tax credit 
36 §5219-YY. Credit for paper manufacturing facility investment 
36 §5219-ZZ. Access to justice credit (REALLOCATED FROM TITLE 36, SECTION 5219-YY) 
36 §5219-AAA. Dirigo business incentives program 
36 §5219-BBB. Credit for investment in qualified professional baseball facilities in the State 
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes · 7 State House Station · State House Room 108 · Augusta, Maine 04333-0007
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