Maine enacted a new income tax surcharge in Part DDDD of H.P. 1491 / L.D. 2212. For tax years beginning on or after January 1, 2026, Maine income tax is increased by a 2% surcharge on Maine taxable income above: $1,000,000 for single filers; $1,500,000 for head of household filers; $1,500,000 for married joint filers and surviving spouses; and one-half of the joint amount for married separate filers ($750,000 in 2026). The thresholds are subject to cost-of-living adjustments beginning in 2027.
Source: https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1491&item=2&snum=132
Implementation tasks:
- Add Maine surcharge rate and threshold parameters.
- Apply the surcharge to Maine income tax beginning in 2026.
- Cover single, head of household, joint/surviving spouse, married separate, and pre-2026 behavior in tests.
- Add a changelog fragment.
Maine enacted a new income tax surcharge in Part DDDD of H.P. 1491 / L.D. 2212. For tax years beginning on or after January 1, 2026, Maine income tax is increased by a 2% surcharge on Maine taxable income above: $1,000,000 for single filers; $1,500,000 for head of household filers; $1,500,000 for married joint filers and surviving spouses; and one-half of the joint amount for married separate filers ($750,000 in 2026). The thresholds are subject to cost-of-living adjustments beginning in 2027.
Source: https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP1491&item=2&snum=132
Implementation tasks: