Maine § 36 §5217 Employer-assisted day care

Maine Statutes

§ 36 §5217 — Employer-assisted day care

Maine § 36 §5217

Title 36TAXATION

Part 8INCOME TAXES

Ch. 822TAX CREDITS

This text of Maine § 36 §5217 (Employer-assisted day care) 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 §5217 (2026).

Text

1.Credit allowed. A taxpayer constituting an employing unit is allowed a credit against the tax imposed by this Part for each taxable year equal to the lowest of:

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

3.Carryover; carry back. 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 Part. Any unused credit may be carried over to the following year or years for a period not to exceed 15 years or it may be carried back for a period not to exceed 3 years.

4.Quality child care services. The credit allowed under subsection 1 doubles in amount if the day care service provided by the taxpayer constitutes quality child care servic

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1.
Credit allowed.
A taxpayer constituting an employing unit is allowed a credit against the tax imposed by this Part for each taxable year equal to the lowest of:
2.
Definitions.
As used in this section, unless the context indicates otherwise, the following terms have the following meanings.
3.
Carryover; carry back.
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 Part. Any unused credit may be carried over to the following year or years for a period not to exceed 15 years or it may be carried back for a period not to exceed 3 years.
4.
Quality child care services.
The credit allowed under subsection 1 doubles in amount if the day care service provided by the taxpayer constitutes quality child care services.
5.
Application.
Except for the credit allowed with respect to the carry-over of unused credit amounts pursuant to subsection 3, the credit allowed under this section does not apply to tax years beginning on or after January 1, 2016.

Legislative History

PL 1987, c. 343, §11 (NEW). PL 1987, c. 504, §32 (NEW). PL 1987, c. 769, §A159 (RPR). PL 1999, c. 401, §§NNN3,4 (AMD). PL 1999, c. 401, §§NNN8,9 (AFF). PL 1999, c. 708, §45 (AMD). PL 2001, c. 358, §D1 (AFF). PL 2001, c. 396, §§36,37 (AMD). PL 2003, c. 689, §B6 (REV). PL 2015, c. 267, Pt. DD, §22 (AMD).