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PUBLIC LAWS OF MAINE
First Regular Session of the 118th

PART M

     Sec. M-1. Tax expenditures. Following are General Fund tax expenditures for fiscal years 1997-98 and 1998-99 in accordance with Title 5, section 1666, which will continue in effect unless repealed or modified by the 118th Legislature.

General Fund Sales Tax Expenditures

36 MRSA

FY'98

FY'99

Casual Sales

1752 sub§11

D

D

Sales by Executors

1752 sub§11

A

A

Rentals to Persons in the Business of Renting Autos

1752 sub§11

A

A

Sales to Persons in the Business of Renting Autos

1752 sub§11

$2,244,124

$2,333,889

Sales to Persons in the Business of Renting Video Tapes & Video Equipment

1752 sub§11

$556,623

$567,755

Separately Charged Labor Service Fees

1752
sub-§14

$17,429,791

$18,126,983

Tips Given Directly to Employees

1752 sub§14

$594,618

$618,403

Certain Telephone or Telegraph Services

1752 sub§18A

$24,362,924

$25,337,441

Sales Tax Prohibited by the Federal & State Constitutions

1760 sub§1

D

D

Sales to the State & Political Subdivisions

1760 sub§2

$119,275,656

$124,046,683

Products for Human Consumption

1760 sub§3

$119,604,894

$124,389,089

Ships Stores

1760 sub§4

$362,376

$376,871

Prescription Drugs

1760 sub§5

$11,473,529

$11,932,470

Prosthetic Devices

1760 sub§5A

$4,224,359

$4,393,333

Meals Served by Public or Private Schools

1760 sub§6A

$6,718,162

$7,121,251

Meals Served to Patients in Hospitals & Nursing Homes

1760 sub§6B

$4,535,504

$4,716,925

Providing Meals for the Elderly

1760 sub§6C

$285,550

$296,972

Providing Meals to Residents of Certain Nonprofit Congregate Housing Facilities

1760 sub§6D

A

A

Products Used in Agricultural and Aquacultural Production & Bait

1760 sub§7

$7,217,822

$7,506,535

Certain Jet Fuel

1760 sub§8B

$2,014,191

$2,094,758

Coal, Oil & Wood for Cooking & Heating Homes

1760 sub§9

$16,936,390

$17,613,846

Fuel Oil for Burning Blueberry Land

1760 sub§9A

$23,815

$24,768

First 750 KW Hours of Residential Electricity Per Month

1760 sub§9B

$22,754,781

$23,209,877

Gas When Used for Cooking & Heating in Residences

1760 sub§9C

$3,135,251

$3,260,662

Fuel and Electricity Used in Manufacturing

1760 sub§9D

$31,003,835

$32,243,988

Fuel Oil or Coal which become an Ingredient or Component Part

1760 sub§9G

$34,843

$36,236

Certain Returnable Containers

1760 sub§12

$1,303,186

$1,355,313

Packaging Materials

1760 sub§12A

$12,492,340

$12,992,033

Publications Sold on Short Intervals

1760 sub§14

$5,153,088

$5,359,212

Sales to Nonprofit Nursing Homes Lic. by Human Services

1760 sub§16

$753,735

$783,883

Sales to Incorporated Nonprofit Boarding Care Facilities Lic. by Human Services

1760 sub§16

$277,770

$288,881

Sales to Incorporated Nonprofit Home Health Care Agencies

1760 sub§16

A

A

Sales to Incorporated Nonprofit Rural Community Health Centers

1760 sub§16

A

A

Sales to Incorporated Nonprofit Dental Health Centers

1760 sub§16

A

A

Sales to Incorporated Hospitals

1760 sub§16

$11,910,785

$12,387,216

Sales to Private Schools& Colleges

1760 sub§16

$675,590

$702,614

Sales to Educational TV or Radio Stations

1760 sub§16

A

A

Sales to Regularly Organized Churches

1760 sub§16

$1,249,953

$1,299,951

Sales to Institutions Conducting Medical Research or Scientific Study in Biology

1760 sub§16

C

C

Camp Rentals

1760 sub§17

B

B

Rental Charges for Living Quarters in Nursing Homes

1760 sub§18

B

B

Sales to Certain Nonprofit Residential Child Care Institutions

1760 sub§18A

$60,399

$62,815

Rental of Living Quarters at Schools

1760 sub§19

$2,784,604

$2,895,988

Rental Charges on Continuous Residence for More Than 28 Days

1760 sub§20

$50,772,216

$52,803,105

Automobiles Used in Driver Education Programs

1760 sub§21

$28,245

$29,374

Automobiles Sold to Amputee Veterans

1760 sub§22

A

A

Certain Vehicles Purchased by Nonresidents

1760 sub§23

B

B

Funeral Services

1760 sub§24

$1,526,847

$1,587,921

Watercraft Purchased by Nonresidents

1760 sub§25

A

A

Snowmobiles & All-terrain Vehicles Purchased by Nonresidents

1760 sub§25 A,B

A

A

Sales to Volunteer Ambulance Corps & Fire Departments

1760 sub§26

$86,079

$89,522

Sales to Community Mental Health & Mental Retardation Facilities

1760 sub§28

$50,084

$52,088

Water Pollution Control Facilities

1760 sub§29

C

C

Air Pollution Control Facilities

1760 sub§30

C

C

Machinery & Equipment

1760 sub§31

$25,004,039

$26,004,201

New Machinery for Experimental Research

1760 sub§32

A

A

Diabetic Supplies

1760 sub§33

$409,087

$425,451

Sales Through Coin Operated Vending Machines

1760 sub§34

$978,132

$997,695

Goods & Services for Seeing Eye Dogs

1760 sub§35

A

A

Sales to Regional Planning Agencies

1760 sub§37

A

A

Water Used in Private Residences

1760 sub§39

$3,869,388

$4,024,163

Mobile & Modular Homes

1760 sub§40

$2,606,127

$2,710,372

Property Used in Interstate Commerce

1760 sub§41

C

C

Sales to Historical Societies & Museums

1760 sub§42

B

B

Sales to Day Care Centers & Nursery Schools

1760 sub§43

A

A

Sales to Church Affiliated Residential Homes

1760 sub§44

A

A

Certain Property Purchased Out of State

1760 sub§45

A

A

Sales to Organ. that Provide Rec. Fac. for Med. Patients

1760 sub§46

A

A

Sales to Emergency Shelters & Feeding Organizations

1760 sub§47A

A

A

Sales to Community Action Agencies

1760 sub§49

C

C

Sales to any Nonprofit Free Libraries

1760 sub§50

B

B

Sales to Veterans Memorial Cemetery Associations

1760 sub§51

A

A

Railroad Track Materials

1760 sub§52

$92,481

$96,180

Sales to Nonprofit Rescue Operations

1760 sub§53

A

A

Items Purchased with Food Stamps

1760 sub§54

$833,370

$866,706

Sales to Hospice Organizations

1760 sub§55

A

A

Sales to Nonprofit Youth & Scouting Organizations

1760 sub§56

C

C

Self-Help Literature on Alcoholism

1760 sub§57

A

A

Portable Classrooms

1760 sub§58

A

A

Sales to Certain Incorp. Nonprofit Educational Orgs.

1760 sub§59

A

A

Sales to Incorporated Nonprofit Animal Shelters

1760 sub§60

A

A

Construction Contracts with Exempt Organizations

1760 sub§61

D

D

Sales to Certain Charitable Suppliers of Medical Equipment

1760 sub§62

A

A

Sales to Orgs that Fulfill the Wishes of Children with Life-Threatening Diseases

1760 sub§63

A

A

Sales by Schools & School-Sponsored Organizations

1760 sub§64

C

C

Sales to Monasteries and Convents

1760 sub§65

A

A

Sales to Providers of Certain Sport Systems for Single-Parent Families

1760 sub§66

A

A

Sales to Nonprofit Home Construction Organizations

1760 sub§67

A

A

Sales to Orgs which Conduct Research for the Maine Science & Technology Comm

1760 sub§68

A

A

Sales to Orgs that Create & Maintain a Registry of Vietnam Veterans

1760 sub§69

A

A

Sales to Orgs that Provide Certain Services for Hearing-Impaired Persons

1760 sub§70

A

A

Sales to State-Chartered Credit Unions

1760 sub§71

A

A

Sales to Nonprofit Housing Development Organizations

1760 sub§72

A

A

Seedlings for Commercial Forestry Use

1760 sub§73

$73,903

$76,860

Property Used in Production

1760 sub§74

$260,715,354

$271,143,968

Meals & Lodging Provided to Employees

1760 sub§75

$1,250,892

$1,300,927

Certain Aircraft Parts

1760 sub§76

A

A

Sales to Eye Banks

1760 sub§77

A

A

Trade-In Credits

1765

$19,687,093

$20,474,577

Sales Tax Credit on Worthless Accounts

1811-A

A

A

Credit for Sales Taxes Paid to Another State

1862

A

A

Returned Merchandise Donated to Charity

1863

B

B

Refund of Sales Tax on Goods Removed from the State

2012

A

A

Refund of Sales Tax on Certain Depreciable Machinery and Equipment

2013

$3,008,254

$3,128,584

Fish Passage Facilities

2014

A

A

Exempt Personal Services

1752 sub§11

$8,004,977

$8,341,186

Exempt Amusement & Recreational Services

1752 sub§11

$10,855,388

$11,311,315

Exempt Professional Services

1752 sub§11

$45,702,667

$47,622,179

Exempt Business Services

1752 sub§11

$19,165,042

$19,969,974

Exempt Construction Services

1752 sub§11

$34,083,530

$35,515,039

Exempt Medical Services

1752 sub§11

$57,089,853

$59,487,626

       

General Fund Excise Tax Expenditures

36 MRSA

FY'98

FY'99

Excise Tax Exemption on Jet or Turbo Jet Fuel

2903

$780,377

$788,180

Refund of Excise Tax on Fuel Used in Piston Aircraft

2910

$61,718

$62,335

Insurance Company Exclusions From Premiums Tax

2514

B

B

Deductions of Dividends & Direct Return Premiums

2515

A

A

Insurance Company Tax Credit for Provision of Day Care Services

2524

A

A

Solid Waste Reduction Investment Tax Credit

2526

A

A

Maine Capital Tax Credit

2621-A sub§3

$500,000

$500,000

Railroad Tax Credit Applied Against Operating Income

2624

$1,725,827

$1,734,457

Cigarette Stamp Tax Deduction for Licensed Distributors

4366

$1,046,182

$1,025,258

Exemptions of the Real Estate Transfer Tax

4641-C

C

C

 

28-A MRSA

   

Liquor Sales at Discount Stores

§403

$1,244,565

$1,294,348

Discount on Liquor Sales to Agency Stores

§606 sub§4

$4,511,351

$5,736,918

Taxes on Malt Beverages Sold to Military Bases

§1652

B

B

Liquor Sales to Government Agencies & Food Manufacturers

§1651

A

A

       

General Fund Property Tax Expenditures

36 MRSA

FY'98

FY'99

Tree Growth Reimbursements

578

$5,615,000

$5,895,000

Veterans Reimbursement of Property Tax

653

$861,000

$887,000

       

General Fund Income Tax Expenditures

36 MRSA

FY'98

FY'99

Individual Income Tax Exemptions of Interest on U.S. Obligations

5122 sub§2A

$4,642,465

$4,735,314

Deduction of Premiums Paid for Long-Term Health Care Insurance

5122 sub§2G

A

A

Standard Deduction for Residents

5124-A

$116,472,111

$121,363,940

Itemized Deductions for Residents

5125

$100,282,764

$106,099,165

Personal Exemptions for Residents

5126

$115,127,852

$116,279,130

Income Tax Paid to Another Jurisdiction

5217-A

$11,082,760

$11,647,981

Income Tax Credit for Child Care Expense of Residents

5218

$3,140,739

$3,212,976

Retirement & Disability Tax Credit

5219-A

$67,531

$71,313

Income Taxes for Non-Maine Resident Servicemen

5142 sub§7

$2,628,042

$2,733,164

Standard Deduction for Non-Residents

5124-A

$5,562,501

$5,807,251

Itemized Deductions for Non-Residents

5125

$4,817,918

$5,092,539

Personal Exemptions for Non-Residents

5126

$4,858,990

$4,897,862

Income Tax Credit for Child Care Expense of Non-Residents

5218

$62,877

$64,323

Exempt Assocs. & Trusts from Fed. Tax are Exempt from the ME Corp. Inc. Tax

5162 sub§2

A

A

Credit for Income Taxes Paid Another State on an Estate or Trust

5165

A

A

Tax Credit on a Resident Trust

5214-A

A

A

Non-Resident Trusts & Estates

5175

A

A

Corporate Income Tax Exemptions by U.S. Law

5200A sub§2A

$8,243,218

$8,284,434

Exclusion for a Portion of the Dividends Received from Uncombined Affiliates

5200A sub§2G

D

D

Jobs & Investment Tax Credit

5215

$2,847,000

$3,321,500

Maine Seed Capital Tax Credit

5216-B

$366,195

$384,505

Employer Assisted Child Care Tax Credit

5217

A

A

Employer-Provided Long-Term Care Benefits Credit

5217-B

A

A

Forest Management Planning Tax Credit

5219-C

A

A

Solid Waste Reduction Investment Tax Credit

5219-D

$854,100

$854,100

Machinery & Equipment Investment Tax Credit

5219-E

$12,249,408

$12,264,009

Research Expense Tax Credit

5219-K

$474,500

$474,500

Catastrophic Health Expense Credit

5219-J

$2,464,055

$369,608

Exclusion for Income of 80-20 Corporations

5244

E

E

Net Exclusion of Pension Contributions & Earnings (Employer Plans)

5102 sub§11

$78,479,415

$83,188,180

Net Exclusion of Pension Contributions & Earnings (Ind. Retire. Plans)

5102 sub§11

$9,224,343

$9,750,130

Net Exclusion of Pension Contributions & Earnings (Keogh Plans)

5102 sub§11

$3,727,603

$4,066,815

Exclusion of Premiums on Accident and Disability Insurance

5102 sub§11

$189,800

$189,800

Excl. of Other Employee Benefits (Premiums on Group Term Life Ins.)

5102 sub§11

$2,092,545

$2,197,172

Deductibility of Casualty & Theft Losses

5102 sub§11

$94,900

$94,900

Exclusion of Untaxed Medicare Benefits

5102 sub§11

$20,320,160

$24,038,750

Exclusion of Untaxed Social Security Benefits

5102 sub§11

$31,935,376

$33,180,856

Deductibility of Medical Expenses

5102 sub§11

$5,016,130

$5,352,210

Excl. Contributions by Employers for Med. Insurance Premiums & Medical Care

5102 sub§11

$55,030,604

$59,322,991

Exclusion of Public Assistance Benefits

5102 sub§11

$569,400

$569,400

Expensing Multiperiod Timber Growing Costs

5102 sub§11

$365,396

$401,936

Expensing of Exploration & Development Costs for Nonfuel Minerals

5102 sub§11

B

B

Excess of Percentage over Cost Depletion, Nonfuel Minerals

5102 sub§11

$208,780

$208,780

Excess of Percentage over Cost Depletion

5102 sub§11

$715,502

$770,596

Deferral of Income of Controlled Foreign Corporations

5102 sub§11

$626,340

$626,340

Expensing of Research & Development Expenditures

5102 sub§11

$161,330

$161,330

Exclusion of Benefits & Allowances to Armed Forces Personnel

5102 sub§11

$1,992,900

$1,992,900

Exclusion of Income of Foreign Sales Corporations

5102 sub§11

$854,100

$854,100

Exclusion of Income Earned Abroad by U.S. Citizens

5102 sub§11

$1,715,745

$1,823,837

Expensing of Exploration & Development Costs

5102 sub§11

$408,070

$408,070

Exclusion of Workers' Compensation Benefits

5102 sub§11

$4,185,090

$4,394,345

Exclusion of Railroad Retirement Benefits

5102 sub§11

$379,600

$379,600

Deductibility of Charitable Contributions

5102 sub§11

$12,602,115

$12,917,167

Exclusion for Employer- Provided Child Care

5102 sub§11

$759,200

$759,200

Exclusion for Certain Foster Care Payments

5102 sub§11

$47,450

$47,450

Expensing Costs of Removing Architectural Barriers

5102 sub§11

$75,920

$75,920

Exclusion of Cafeteria Plans

5102 sub§11

$5,388,595

$6,121,444

Exclusion of Employee Meals and Lodging (Other Than Military)

5102 sub§11

$664,300

$664,300

Employee Stock Ownership Plans (ESOPs)

5102 sub§11

$735,571

$803,244

Exclusion of Rental Allowances of Minister's Home

5102 sub§11

$284,700

$284,700

Exclusion of Miscellaneous Fringe Benefits

5102 sub§11

$5,523,837

$5,844,220

Exclusion of Interest on State & Local Government Student Loan Bonds

5102 sub§11

$123,370

$123,370

Exclusion of Scholarship & Fellowship Income

5102 sub§11

$835,120

$918,632

Excl. Int. on State & Local Govt. Bonds for Private Nonprofit Educational Facilities

5102 sub§11

$683,280

$683,280

Deductibility of Non-Business Taxes

5102 sub§11

$12,716,800

$13,505,242

Exclusion of Capital Gains at Death

5102 sub§11

$16,076,060

$17,683,666

Expensing Depreciable Business Property

5102 sub§11

$917,683

$1,164,423

Amortization of Business Start-Up Costs

5102 sub§11

$218,270

$218,270

Depreciation on Equipment in Excess of Alternative Depreciation System

5102 sub§11

$15,926,574

$15,576,189

Depreciation of Rental Housing in Excess of Alternative Depreciation System

5102 sub§11

$1,138,800

$1,138,800

Depreciation on Buildings other than Rental Housing in Excess of ADS

5102 sub§11

$2,152,332

$1,829,482

Exclusion of Capital Gains on Home Sales for Persons Age 55 & Over

5102 sub§11

$5,234,836

$5,444,229

Deferral of Capital Gains on Home Sales

5102 sub§11

$15,704,508

$16,332,688

Exclusion of Interest on State & Local Rental- Housing Bonds

5102 sub§11

$778,180

$778,180

Excl. of Int. on State & Local Owner-Housing Bonds

5102 sub§11

$1,613,300

$1,613,300

Deduction of Property Tax on Owner-Occupied Homes

5102 sub§11

$15,315,781

$16,158,148

Deductibility of Mortgage Interest on Owner- Occupied Homes

5102 sub§11

$46,712,165

$49,374,758

Permanent Exemption from Imputed Interest Rules

5102 sub§11

$218,270

$218,270

Deferral of Gain on Installment Sales

5102 sub§11

$512,460

$512,460

Completed Contract Rules

5102 sub§11

$161,330

$161,330

Exclusion of Interest on State & Local Small Issue Bonds

5102 sub§11

$341,640

$341,640

Additional Standard Deduction for the Blind& the Elderly

5102 sub§11

$2,092,545

$2,197,172

Parental Personal Exemption for Students Age 19 to 23

5102 sub§11

$854,100

$854,100

Excl. of Vets. Disability Comp., Veterans Pensions & G.I. Bill Benefits

5102 sub§11

$1,904,875

$2,011,548

Exclusion of Military Disability Benefits

5102 sub§11

$94,900

$94,900

Exclusion of Employee Awards

5102 sub§11

$94,900

$94,900

Deferral of Gain on Like-Kind Exchanges

5102 sub§11

$569,400

$569,400

Excl. of Interest on State & Local Govt. Sewage, Water & Hazardous Waste Bonds

5102 sub§11

$588,380

$588,380

Employer-Paid Transportation Benefits

5102 sub§11

$2,188,810

$2,293,873

Excl. of Interest on State & Local Govt. Bonds for Private Airports, Docks & Mass

5102 sub§11

$778,180

$778,180

Excl. of Interest on State & Local Govt. Bonds for Private Nonprofit Hospital Facilities

5102 sub§11

$1,781,251

$1,966,501

Excl. of Interest on State & Local Govt. IDBs for Energy Production Facilities

5102 sub§11

$123,370

$123,370

CODE

TAX LOSS

A

$ 0 - 49,999

B

$50,000 - 249,999

C

$250,000 - 999,999

D

$1,000,000 - 2,999,999

E

$3,000,000 - 5,999,999

F

$6,000,000 or more

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