If Maine taxable income is: The tax is:

Less than $8,350 2% of the Maine

taxable income

At least $8,350 but $167 plus 4.5% less of the excess

over $8,350

At least $25,000 $916 plus 7% of

but less than the excess over

$50,000 $25,000

$50,000 or more $2,666 plus

8.5% of the

excess over

$50,000

2-C.__Heads of households; tax years beginning 2006.__For tax years beginning on or after January 1, 2006, for unmarried individuals or legally separated individuals who qualify as heads of households:

If Maine taxable income is: The tax is:

Less than $12,500 2% of the Maine

taxable income

At least $12,500 $250 plus 4.5%

but less than of the excess

$37,500 over $12,500

At least $37,500 but $1,375 plus 7%

less than $75,000 of the excess

over $37,500

$75,000 or more $4,000 plus

8.5% of the

excess over

$75,000

3-C.__Individuals filing married joint return or surviving spouses; tax years beginning 2006.__For tax years beginning on or after January 1, 2006, for individuals filing married joint returns or surviving spouses permitted to file a joint return:

If Maine taxable income is: The tax is: