LD1294

An Act to Expand the Dependent Exemption Tax Credit

Failed·4/29/26
Tpdf Text

Expands the dependent exemption tax credit in Maine for tax years starting in 2025.

This bill increases the dependent exemption tax credit in Maine for tax years beginning on or after January 1, 2025. It doubles the credit to $600 for each dependent who has not attained a certain age before the close of the taxable year. The credit is reduced based on the filer's status and Maine adjusted gross income. The credit is refundable for tax years beginning on January 1, 2024.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

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7
2
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Democratic CaucusRepublican Caucus

Roll Call Votes

103 Yea

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40 Nay

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8 Absent

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Calendar

Apr 24, 2025

1:00 PM

Hearing

Apr 8, 2025

1:00 PM

Hearing

History

Apr 29

Senate

Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES. (DEAD)

Jun 25, 2025

Senate

CARRIED OVER, in the same posture, to any special or regular session of the 132nd Legislature, pursuant to Joint Order SP 800.

Jun 16, 2025

House

PASSED TO BE ENACTED.