Maine legislation · 132nd Legislature
Maine LD1294: An Act to Expand the Dependent Exemption Tax Credit
Status: Failed, April 29, 2026
What the bill says
An Act to Expand the Dependent Exemption Tax Credit" Amend the bill by striking out everything after the enacting clause and inserting the following: '.
From the engrossed text:
An Act to Expand the Dependent Exemption Tax Credit" Amend the bill by striking out everything after the enacting clause and inserting the following: 'Sec. 1. 36 MRSA §5219-SS, sub-§4, as amended by PL 2023, c. 412, Pt. ZZZ, §6, is further amended to phase-out. For tax years beginning before January 1, 2024, the credit allowed by this section may not reduce the tax otherwise due under this Part to less than zero. For tax years beginning on or after January 1, 2024, the credit allowed under subsections 1, 1‐A, and 3‐A, as increased by subsection 5 for tax years beginning on or after January 1, 2025, is refundable. The amount of the credit allowed by this section must be reduced, but not below zero, by $7.50 for each $1,000 or fraction thereof by which the taxpayer's Maine adjusted gross income exceeds $400,000 in the case of a joint return and $200,000 in any other case. For tax years beginning before January 1, 2025, the amount of the credit allowed by this section must be reduced, but not below zero, by $7.50 for each $1,000 or fraction thereof by which the taxpayer's Maine adjusted gross income exceeds $400,000 in the case of a joint return and $200,000 in any other case. For tax years beginning on or after January 1, …
Sponsors
- Daughtry, Matthea E. L. (D, 23) · primary sponsor
- Jill Duson (D, 27)
- Andrew Gattine (D, 126)
- Lori Gramlich (D, 131)
- James Libby (R, 22)
- Marianne Moore (R, 6)
- Teresa Pierce (D, 25)
- Cameron Reny (D, 13)
- Tipping, Mike (D, 8)
Latest actions
- : Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES. (DEAD)
- : CARRIED OVER, in the same posture, to any special or regular session of the 132nd Legislature, pursuant to Joint Order SP 800.
- : On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT in concurrence
- : PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.
- : Reports READ.On motion of Representative CLOUTIER of Lewiston, REPORT A Ought to Pass as Amended was ACCEPTED.ROLL CALL NO. 493(Yeas 103 - Nays 40 - Absent 6 - Excused 2)The Bill was READ ONCE.Committee Amendment "A" (S-389) was READ and ADOPTED.Under suspension of the rules, the Bill was given its SECOND READING without REFERENCE to the Committee on Bills in the Second Reading.The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (S-389).In concurrence. ORDERED SENT FORTHWIT
- : On motion by Senator GROHOSKI of Hancock The Report A Ought to Pass As Amended by Committee Amendment "A" (S-389) Report ACCEPTED PREVAILED Roll Call Ordered Roll Call Number 525 Yeas 35 - Nays 0 - Excused 0 - Absent 0 READ ONCE Committee Amendment "A" (S-389) READ and ADOPTED Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED by Committee Amendment "A" (S-389) Sent down for concurrence.
- : The Bill was REFERRED to the Committee on TAXATION.In concurrence. ORDERED SENT FORTHWITH.
- : Committee on TAXATION suggested and ordered printed REFERENCE to the Committee on TAXATION Ordered sent down forthwith for concurrence
Votes
- House RC #493: ACC REPORT "A" OTP-AM (June 13, 2025): 103 yea, 40 nay, passed
- Senate RC #525: ACCEPT REPORT 'A' OUGHT TO PASS AS AMENDED (June 12, 2025): 35 yea, 0 nay, passed
Subjects: DEPENDENTS, INCOME TAX, Legislature, Senate, CREDITS, Other
Common questions
- What is LD1294?
- LD1294 is a bill in the Maine Legislature (132nd Legislature): An Act to Expand the Dependent Exemption Tax Credit.
- What does LD1294 do?
- In its own words: An Act to Expand the Dependent Exemption Tax Credit" Amend the bill by striking out everything after the enacting clause and inserting the following: '.
- What is the status of LD1294?
- Failed as of April 29, 2026. Latest action: Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES. (DEAD) (April 29, 2026).
- Who sponsored LD1294?
- Daughtry, Matthea E. L. (D, 23), with 8 co-sponsors.
- Where is the official record for LD1294?
- On the Maine Legislature website: https://legislature.maine.gov/legis/bills/display_ps.asp?LD=1294&snum=132
Source: official Maine record. Tracked by Delilah, AI for legislation across all 50 states and Congress.