Maine § 36 §2525 Employer-provided long-term care benefits

Maine Statutes

§ 36 §2525 — Employer-provided long-term care benefits

Maine § 36 §2525

Title 36TAXATION

Part 4BUSINESS TAXES

Ch. 357INSURANCE COMPANIES

This text of Maine § 36 §2525 (Employer-provided long-term care benefits) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 36, § 36 §2525 (2026).

Text

1.Credit. A taxpayer under this chapter constituting an employing unit is allowed a credit against the tax imposed by this chapter for each taxable year that begins on or after July 10, 1989 and before January 1, 2000 equal to the lowest of the following:

2.Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings.

3.Limitation. The amount of the credit that may be used by a taxpayer for a taxable year may not exceed the amount of tax otherwise due under this chapter. Any unused credit may be carried over to the following year or years for a period not to exceed 15 years.

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1.
Credit.
A taxpayer under this chapter constituting an employing unit is allowed a credit against the tax imposed by this chapter for each taxable year that begins on or after July 10, 1989 and before January 1, 2000 equal to the lowest of the following:
2.
Definitions.
As used in this section, unless the context otherwise indicates, the following terms have the following meanings.
3.
Limitation.
The amount of the credit that may be used by a taxpayer for a taxable year may not exceed the amount of tax otherwise due under this chapter. Any unused credit may be carried over to the following year or years for a period not to exceed 15 years.