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An Act To Amend the Individual Income Tax Laws
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §5111, sub-§1-D, as enacted by PL 2013, c. 368, Pt. Q, §4, is amended to read:
 
1-D. Single individuals and married persons filing separate returns; tax years beginning 2014.   For tax years beginning on or after January 1, 2014 but not later than December 31, 2014, for single individuals and married persons filing separate returns:
Sec. 2.  36 MRSA §5111, sub-§1-E  is enacted to read:
 
1-E.  Single individuals and married persons filing separate returns; tax years beginning 2015.     For tax years beginning on or after January 1, 2015, for single individuals and married persons filing separate returns:
Sec. 3. 36 MRSA §5111, sub-§2-D, as enacted by PL 2013, c. 368, Pt. Q, §6, is amended to read:
 
2-D. Heads of households; tax years beginning 2014.   For tax years beginning on or after January 1, 2014 but not later than December 31, 2014, for unmarried individuals or legally separated individuals who qualify as heads of households:
Sec. 4.  36 MRSA §5111, sub-§2-E  is enacted to read:
 
2-E.  Heads of households; tax years beginning 2015.     For tax years beginning on or after January 1, 2015, for unmarried individuals or legally separated individuals who qualify as heads of households:
Sec. 5. 36 MRSA §5111, sub-§3-D, as enacted by PL 2013, c. 368, Pt. Q, §8, is amended to read:
 
3-D. Individuals filing married joint return or surviving spouses; tax years beginning 2014.   For tax years beginning on or after January 1, 2014 but not later than December 31, 2014, for individuals filing married joint returns or surviving spouses permitted to file a joint return:
Sec. 6.  36 MRSA §5111, sub-§3-E  is enacted to read:
 
3-E.  Individuals filing married joint return or surviving spouses; tax years beginning 2015.     For tax years beginning on or after January 1, 2015, for individuals filing married joint returns or surviving spouses permitted to file a joint return:
 
SUMMARY
This bill creates a new income tax bracket with a rate of 10% and a threshold of $120,000 for single filers, $180,000 for head-of-household filers and $240,000 for persons filing joint returns.