Maine § 36 §5122 Modifications

Maine Statutes

§ 36 §5122 — Modifications

Maine § 36 §5122

Title 36TAXATION

Part 8INCOME TAXES

Ch. 805COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS

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Bluebook

Me. Rev. Stat. tit. 36, § 36 §5122 (2026).

Text

1.Additions. Federal adjusted gross income shall be increased by:

2.Subtractions. Federal adjusted gross income shall be reduced by:

3.Fiduciary adjustment. There shall be added to or subtracted from federal adjusted gross income, as the case may be, the taxpayer's share of the fiduciary adjustment determined under section 5164.

4.Cross reference. For modifications required to be made by a partner relating to items of income, gain, loss or deductions of a partnership, see chapter 815.

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1.
Additions.
Federal adjusted gross income shall be increased by:
2.
Subtractions.
Federal adjusted gross income shall be reduced by:
3.
Fiduciary adjustment.
There shall be added to or subtracted from federal adjusted gross income, as the case may be, the taxpayer's share of the fiduciary adjustment determined under section 5164.
4.
Cross reference.
For modifications required to be made by a partner relating to items of income, gain, loss or deductions of a partnership, see chapter 815.

Legislative History

P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 686, §9 (AMD). PL 1981, c. 463, §C2 (AMD). PL 1981, c. 706, §§33-35 (AMD). PL 1983, c. 519, §25 (AMD). PL 1983, c. 798 (AMD). PL 1983, c. 828, §22 (AMD). PL 1983, c. 855, §§15-17 (AMD). PL 1985, c. 344, §97 (AMD). PL 1985, c. 506, §A78 (AMD). PL 1985, c. 737, §A102 (AMD). PL 1987, c. 504, §§9,10 (AMD). PL 1987, c. 739, §§44-48 (AMD). PL 1987, c. 772, §36 (AMD). PL 1989, c. 502, §A136 (AMD). PL 1989, c. 508, §§16-18 (AMD). PL 1989, c. 556, §§B7,B10 (AMD). PL 1989, c. 880, §§G1-4 (AMD). RR 1991, c. 2, §§136-138 (COR). PL 1991, c. 528, §§N5,7 (AMD). PL 1991, c. 528, §§N6,8,RRR (AFF). PL 1991, c. 591, §§N5,7 (AMD). PL 1991, c. 591, §§N6,8 (AFF). PL 1995, c. 368, §§GGG1-3 (AMD). PL 1995, c. 639, §§15-17 (AMD). PL 1995, c. 641, §§1-3 (AMD). PL 1995, c. 641, §7 (AFF). RR 1997, c. 2, §§58-60 (COR). RR 1997, c. 2, §61 (AFF). PL 1997, c. 127, §2 (AMD). PL 1997, c. 557, §§B4-6 (AMD). PL 1997, c. 557, §G1 (AFF). PL 1997, c. 732, §§5-7 (AMD). PL 1997, c. 746, §§1-6 (AMD). PL 1997, c. 746, §24 (AFF). PL 1999, c. 414, §40 (AMD). PL 1999, c. 414, §57 (AFF). PL 1999, c. 520, §§2-4 (AMD). PL 1999, c. 520, §5 (AFF). PL 1999, c. 521, §§C3-6 (AMD). PL 1999, c. 521, §C9 (AFF). PL 1999, c. 708, §§34-36 (AMD). PL 1999, c. 731, §§S1-3,X1-3 (AMD). PL 1999, c. 731, §§S4,X4,5 (AFF). PL 1999, c. 790, §A49 (AMD). PL 2001, c. 177, §§1,2 (AMD). PL 2001, c. 358, §§CC1-3 (AMD). PL 2001, c. 358, §CC4 (AFF). PL 2001, c. 396, §34 (AMD). PL 2001, c. 396, §50 (AFF). PL 2001, c. 439, §KK1 (AMD). PL 2001, c. 439, §KK2 (AFF). PL 2001, c. 559, §GG26 (AFF). PL 2001, c. 559, §§J1,2,GG8-12 (AMD). PL 2001, c. 583, §15 (AMD). PL 2001, c. 679, §§3,4 (AMD). PL 2001, c. 679, §6 (AFF). PL 2001, c. 700, §§3,4 (AMD). PL 2001, c. 700, §10 (AFF). PL 2001, c. 714, §§AA2-4 (AMD). RR 2003, c. 1, §§37,38 (COR). RR 2003, c. 2, §117 (COR). PL 2003, c. 20, §§EE1,2,II1, 2 (AMD). PL 2003, c. 390, §§27-33 (AMD). PL 2003, c. 390, §53 (AFF). PL 2003, c. 391, §5 (AMD). PL 2003, c. 451, §§E6,II1,2, KK1 (AMD). PL 2003, c. 479, §§2,3 (AMD). PL 2003, c. 588, §§14,15 (AMD). PL 2003, c. 688, §§A40,41 (AMD). PL 2003, c. 705, §§8-12 (AMD). PL 2003, c. 705, §14 (AFF). PL 2005, c. 12, §§L1,P2-4 (AMD). PL 2005, c. 12, §P10 (AFF). PL 2005, c. 218, §§51-53 (AMD). PL 2005, c. 416, §§1-3 (AMD). PL 2005, c. 519, §§CC1, LLL1-3 (AMD). PL 2005, c. 519, §§LLL4,NNN3 (AFF). PL 2005, c. 519, Pt. NNN, §§1, 2 (AMD). PL 2005, c. 622, §§26-30 (AMD). PL 2005, c. 622, §33 (AFF). PL 2005, c. 644, §§5-7 (AMD). RR 2007, c. 2, §§22-24 (COR). PL 2007, c. 58, §3 (REV). PL 2007, c. 240, Pt. CCC, §2 (AMD). PL 2007, c. 240, Pt. CCC, §4 (AFF). PL 2007, c. 437, §§15-17 (AMD). PL 2007, c. 437, §22 (AFF). PL 2007, c. 466, Pt. A, §§65-69 (AMD). PL 2007, c. 466, Pt. A, §70 (AFF). PL 2007, c. 539, Pt. CCC, §§2-8 (AMD). PL 2007, c. 689, §§1-3 (AMD). PL 2007, c. 689, §4 (AFF). RR 2009, c. 1, §§26-28 (COR). RR 2009, c. 2, §§109-113 (COR). PL 2009, c. 213, Pt. BBBB, §§2-8 (AMD). PL 2009, c. 213, Pt. BBBB, §17 (AFF). PL 2009, c. 213, Pt. ZZZ, §§1-5 (AMD). PL 2009, c. 434, §§64-69 (AMD). PL 2009, c. 434, §84 (AFF). PL 2009, c. 496, §§21, 22 (AMD). PL 2009, c. 553, Pt. B, §1 (AMD). PL 2009, c. 553, Pt. B, §5 (AFF). PL 2009, c. 625, §12 (AMD). PL 2009, c. 625, §15 (AFF). RR 2011, c. 1, §§54-56 (COR). PL 2011, c. 90, Pt. H, §§1-3 (AMD). PL 2011, c. 90, Pt. H, §8 (AFF). PL 2011, c. 138, §§1-3 (AMD). PL 2011, c. 138, §4 (AFF). PL 2011, c. 240, §§30, 31 (AMD). PL 2011, c. 380, Pt. O, §§2-8 (AMD). PL 2011, c. 454, §9 (AMD). PL 2011, c. 548, §24 (AMD). PL 2011, c. 548, §36 (AFF). PL 2011, c. 644, §§13-19 (AMD). PL 2011, c. 644, §§32, 33 (AFF). PL 2011, c. 657, Pt. M, §1 (AMD). PL 2011, c. 657, Pt. M, §2 (AFF). PL 2011, c. 657, Pt. R, §§1, 2 (AMD). PL 2011, c. 657, Pt. R, §3 (AFF). PL 2011, c. 657, Pt. W, §§5, 7 (REV). RR 2013, c. 1, §52 (COR). PL 2013, c. 331, Pt. A, §4 (AMD). PL 2013, c. 331, Pt. A, §5 (AFF). PL 2013, c. 331, Pt. C, §§32, 33 (AMD). PL 2013, c. 331, Pt. C, §40 (AFF). PL 2013, c. 368, Pt. TT, §§2-8 (AMD). PL 2013, c. 405, Pt. A, §23 (REV). PL 2013, c. 424, Pt. A, §26 (AMD). PL 2013, c. 525, §14 (AMD). PL 2013, c. 546, §§13, 14 (AMD). PL 2013, c. 588, Pt. A, §46 (AMD). PL 2013, c. 588, Pt. A, §47 (AFF). PL 2015, c. 1, §§2-7 (AMD). RR 2015, c. 1, §§40, 41 (COR). PL 2015, c. 267, Pt. DD, §§8-12 (AMD). PL 2015, c. 267, Pt. DD, §34 (AFF). PL 2015, c. 300, Pt. A, §§39, 40 (AMD). PL 2015, c. 328, §3 (AMD). PL 2015, c. 382, §§1-3 (AMD). PL 2015, c. 388, Pt. A, §§2-8 (AMD). PL 2015, c. 388, Pt. A, §16 (AFF). PL 2015, c. 390, §8 (AMD). PL 2015, c. 490, §§5-7 (AMD). PL 2015, c. 494, Pt. B, §5 (AMD). PL 2017, c. 170, Pt. D, §§1-4 (AMD). PL 2017, c. 170, Pt. E, §§1-2 (AMD). PL 2017, c. 170, Pt. H, §§1-3 (AMD). PL 2017, c. 211, Pt. D, §1 (AMD). PL 2017, c. 375, Pt. C, §1 (AMD). PL 2017, c. 452, §31 (AMD). PL 2017, c. 474, Pt. C, §§1-3 (AMD). PL 2017, c. 474, Pt. F, §8 (AMD). PL 2019, c. 348, §3 (AMD). PL 2019, c. 379, Pt. C, §3 (AMD). PL 2019, c. 401, Pt. C, §5 (AMD). PL 2019, c. 401, Pt. C, §16 (AFF). PL 2019, c. 527, Pt. A, §§1, 2 (AMD). PL 2019, c. 530, Pt. C, §1 (AMD). RR 2019, c. 1, Pt. A, §§68-71 (COR). PL 2019, c. 659, Pt. I, §1 (AMD). PL 2021, c. 1, Pt. D, §§1, 2 (AMD). PL 2021, c. 1, Pt. E, §§1, 2 (AMD). PL 2021, c. 1, Pt. H, §§1, 2 (AMD). PL 2021, c. 1, Pt. H, §5 (AFF). PL 2021, c. 1, Pt. X, §1 (AMD). PL 2021, c. 1, Pt. Z, §1 (AMD). PL 2021, c. 181, Pt. A, §5 (AMD). PL 2021, c. 366, §34 (AMD). PL 2021, c. 635, Pt. G, §1 (AMD). PL 2021, c. 635, Pt. H, §§16, 17 (AMD). PL 2021, c. 635, Pt. H, §18 (AFF). PL 2021, c. 635, Pt. DDD, §1 (AMD). PL 2021, c. 681, Pt. G, §§3, 4 (AMD). PL 2021, c. 681, Pt. G, §6 (AFF). PL 2021, c. 707, §1 (AMD). RR 2021, c. 2, Pt. A, §127 (COR). PL 2023, c. 360, Pt. B, §§2-7 (AMD). PL 2023, c. 412, Pt. ZZZ, §2 (AMD). PL 2023, c. 441, Pt. C, §§3, 4 (AMD). PL 2023, c. 441, Pt. C, §11 (AFF). PL 2023, c. 444, §2 (AMD). PL 2023, c. 523, Pt. B, §§1-3 (AMD). PL 2023, c. 679, Pt. C, §14 (AMD). PL 2025, c. 113, Pt. C, §2 (AMD). PL 2025, c. 271, Pt. C, §2 (AMD). PL 2025, c. 337, §1 (AMD). PL 2025, c. 388, Pt. H, §1 (AMD). PL 2025, c. 452, §1 (AMD). PL 2025, c. 455, §1 (AMD). RR 2025, c. 1, Pt. A, §55 (COR).