LD1899

Allows deduction of medical and dental expenses not covered by insurance for Maine state income tax purposes.

This bill allows taxpayers to deduct medical and dental expenses not covered by insurance from their Maine state income tax. The deduction applies to expenses that are eligible under the United States Internal Revenue Code of 1986, even if they do not meet the threshold for federal deduction. This deduction is available for tax years beginning on or after January 1, 2026.