Maine § 36 §5217-C Employer-provided long-term care benefits on and after January 1, 2000

Maine Statutes

§ 36 §5217-C — Employer-provided long-term care benefits on and after January 1, 2000

Maine § 36 §5217-C

Title 36TAXATION

Part 8INCOME TAXES

Ch. 822TAX CREDITS

This text of Maine § 36 §5217-C (Employer-provided long-term care benefits on and after January 1, 2000) 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-C (2026).

Text

1.Credit. 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 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 Part. Any unused credit may be carried over to the following year or years for a period not to exceed 15 years.

4.Application. Except for the credit allowed with respect to the carry-over of unused credit amounts pursuant to subsection 3, the tax credit allowed under this section does not apply to tax years beginning on or after January 1, 2016.

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1.
Credit.
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 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 Part. Any unused credit may be carried over to the following year or years for a period not to exceed 15 years.
4.
Application.
Except for the credit allowed with respect to the carry-over of unused credit amounts pursuant to subsection 3, the tax credit allowed under this section does not apply to tax years beginning on or after January 1, 2016.