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132nd MAINE LEGISLATURE
FIRST SPECIAL SESSION-2025
Legislative Document No. 1363
H.P. 886 House of Representatives, April 1, 2025
An Act to Exempt Resident Minors' Income from Income Tax
Received by the Clerk of the House on March 28, 2025. Referred to the Committee on
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative HYMES of Waldo.
Cosponsored by Senator STEWART of Aroostook and
Representatives: BOYER of Poland, CHAPMAN of Auburn, PLUECKER of Warren, SMITH
of Palermo, TERRY of Gorham.
Page 1 - 132LR1593(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA §5111, first ¶, as amended by PL 1999, c. 731, Pt. T, §1, is
3 further amended to read:
4 A tax is imposed for each taxable year beginning on or after January 1, 2000, on the
5 Maine taxable income of every resident individual of this State who is 18 years of age or
6 older. The amount of the tax is determined as provided in this section.
7Sec. 2. 36 MRSA §5121, as amended by PL 2019, c. 379, Pt. C, §2, is further
8 amended to read:
9§5121. Maine taxable income
10 The Maine taxable income of a resident individual 18 years of age or older is equal to
11 the individual's federal adjusted gross income with the modifications and less the
12 deductions and personal exemptions provided in this chapter. The income of a resident
13 individual under 18 years of age is not taxable, either to the individual or, if that individual
14 can be claimed as a dependent of another taxpayer, to that taxpayer.
15Sec. 3. 36 MRSA §5122, sub-§2, ¶AAA is enacted to read:
16 AAA. For income tax years beginning on or after January 1, 2026, to the extent
17 included in federal adjusted gross income and not otherwise removed from Maine
18 taxable income, an amount equal to the income earned by a dependent of the taxpayer
19 if that dependent is under 18 years of age.
20SUMMARY
21 This bill exempts from Maine income tax income earned by an individual who is under
22 18 years of age. The exemption also applies to income earned by a dependent of a taxpayer,
23 if that dependent is under 18 years of age.
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