1. Amount; before January 1, 2020.
1-A. Amount; before January 1, 2025. For tax years beginning on or after January 1, 2020 and before January 1, 2025, the standard deduction of a resident individual is equal to the federal standard deduction, subject to the phase-out under subsection 2.
1-B. Amount; before January 1, 2026. For tax years beginning on or after January 1, 2025 and before January 1, 2026, the standard deduction of a resident individual is equal to the sum of the basic standard deduction and the additional standard deduction, subject to the phase-out under subsection 2.
A. The basic standard deduction is: (1) For single individuals and married persons filing separate returns, $15,000; (2) For individuals filing as heads of households, the amount allowed under subparagraph (1) multiplied by 1.5; and (3) For individuals filing married joint returns or surviving spouses, the amount allowed under subparagraph (1) multiplied by 2. [PL 2025, c. 752, §1 (AMD).]
(1) For single individuals and married persons filing separate returns, $15,000;
(2) For individuals filing as heads of households, the amount allowed under subparagraph (1) multiplied by 1.5; and
(3) For individuals filing married joint returns or surviving spouses, the amount allowed under subparagraph (1) multiplied by 2. [PL 2025, c. 752, §1 (AMD).]
B. The additional standard deduction is the amount allowed under the Code, Section 63(c)(3). [PL 2023, c. 412, Pt. ZZZ, §5 (NEW).]
1-C. Amount; before January 1, 2027. For tax years beginning on or after January 1, 2026 and before January 1, 2027, the standard deduction of a resident individual is equal to the sum of the basic standard deduction and the additional standard deduction, subject to the phase-out under subsection 2.
A. The basic standard deduction is: (1) For single individuals and married persons filing separate returns, $15,700; (2) For individuals filing as heads of households, the amount allowed under subparagraph (1) multiplied by 1.5; and (3) For individuals filing married joint returns or surviving spouses, the amount allowed under subparagraph (1) multiplied by 2. [PL 2025, c. 650, Pt. K, §14 (NEW); PL 2025, c. 650, Pt. K, §27 (AFF).]
(1) For single individuals and married persons filing separate returns, $15,700;
(2) For individuals filing as heads of households, the amount allowed under subparagraph (1) multiplied by 1.5; and
(3) For individuals filing married joint returns or surviving spouses, the amount allowed under subparagraph (1) multiplied by 2. [PL 2025, c. 650, Pt. K, §14 (NEW); PL 2025, c. 650, Pt. K, §27 (AFF).]
B. The additional standard deduction is the amount allowed under the Code, Section 63(c)(3). [PL 2025, c. 650, Pt. K, §14 (NEW); PL 2025, c. 650, Pt. K, §27 (AFF).]
1-D. Amount; on or after January 1, 2027. For tax years beginning on or after January 1, 2027, the standard deduction of a resident individual is equal to the federal standard deduction, subject to the phase-out under subsection 2.
2. Phase-out. The standard deduction of the taxpayer must be reduced by an amount equal to the total standard deduction multiplied by the following fraction:
A. For single individuals and married persons filing separate returns, the numerator is the taxpayer's Maine adjusted gross income less $80,000, except that the numerator may not be less than zero, and the denominator is $75,000. In no case may the fraction calculated pursuant to this paragraph produce a result that is more than one. The $80,000 amount used to calculate the numerator in this paragraph must be adjusted for inflation in accordance with section 5403, subsection 4; [PL 2017, c. 474, Pt. B, §2 (NEW).]
B. For individuals filing as heads of households, the numerator is the taxpayer's Maine adjusted gross income less $120,000, except that the numerator may not be less than zero, and the denominator is $112,500. In no case may the fraction calculated pursuant to this paragraph produce a result that is more than one. The $120,000 amount used to calculate the numerator in this paragraph must be adjusted for inflation in accordance with section 5403, subsection 4; or [PL 2017, c. 474, Pt. B, §2 (NEW).]
C. For individuals filing married joint returns or surviving spouses permitted to file a joint return, the numerator is the taxpayer's Maine adjusted gross income less $160,000, except that the numerator may not be less than zero, and the denominator is $150,000. In no case may the fraction calculated pursuant to this paragraph produce a result that is more than one. The $160,000 amount used to calculate the numerator in this paragraph must be adjusted for inflation in accordance with section 5403, subsection 4.