{
  "$comment": "Maine 2025: three brackets by status; Maine standard deduction and personal exemption with proportional AGI phase-outs; $305 dependent exemption tax credit (nonrefundable part only). Maine PFML employee share up to 0.5% to the SS wage base (contributions from 1 Jan 2025).",
  "country": "us",
  "jurisdiction": "us-me",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/New_York"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 2,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "26800",
            "rate": "0.058"
          },
          {
            "upTo": "63450",
            "rate": "0.0675"
          },
          {
            "upTo": null,
            "rate": "0.0715"
          }
        ],
        "mfs": [
          {
            "upTo": "26800",
            "rate": "0.058"
          },
          {
            "upTo": "63450",
            "rate": "0.0675"
          },
          {
            "upTo": null,
            "rate": "0.0715"
          }
        ],
        "hoh": [
          {
            "upTo": "40200",
            "rate": "0.058"
          },
          {
            "upTo": "95150",
            "rate": "0.0675"
          },
          {
            "upTo": null,
            "rate": "0.0715"
          }
        ],
        "mfj": [
          {
            "upTo": "53600",
            "rate": "0.058"
          },
          {
            "upTo": "126900",
            "rate": "0.0675"
          },
          {
            "upTo": null,
            "rate": "0.0715"
          }
        ]
      },
      "deductions": [
        {
          "type": "fixed",
          "id": "standard-deduction",
          "label": "Maine standard deduction",
          "amount": {
            "single": "15000",
            "mfj": "30000",
            "mfs": "15000",
            "hoh": "22500"
          },
          "phaseout": {
            "single": {
              "threshold": "100000",
              "rate": "0.2",
              "floor": "0"
            },
            "mfj": {
              "threshold": "200050",
              "rate": "0.2",
              "floor": "0"
            },
            "mfs": {
              "threshold": "100000",
              "rate": "0.2",
              "floor": "0"
            },
            "hoh": {
              "threshold": "150000",
              "rate": "0.2",
              "floor": "0"
            }
          }
        },
        {
          "type": "perPerson",
          "id": "personal-exemption",
          "label": "Personal exemption",
          "filer": {
            "single": "5150",
            "mfj": "10300",
            "mfs": "5150",
            "hoh": "5150"
          },
          "perDependent": "0",
          "phaseout": {
            "single": {
              "threshold": "333450",
              "rate": "0.0412",
              "floor": "0"
            },
            "mfj": {
              "threshold": "400100",
              "rate": "0.0824",
              "floor": "0"
            },
            "mfs": {
              "threshold": "200050",
              "rate": "0.0824",
              "floor": "0"
            },
            "hoh": {
              "threshold": "366750",
              "rate": "0.0412",
              "floor": "0"
            }
          }
        }
      ],
      "credits": [
        {
          "type": "perPerson",
          "id": "dependent-exemption-credit",
          "label": "Dependent exemption tax credit ($305 per dependent)",
          "filer": {
            "single": "0",
            "mfj": "0",
            "mfs": "0",
            "hoh": "0"
          },
          "perDependent": "305",
          "phaseoutPer": "total",
          "phaseout": {
            "single": {
              "threshold": "100000",
              "rate": "0.04",
              "floor": "0",
              "reductionRounding": {
                "unit": "20",
                "mode": "up"
              }
            },
            "mfj": {
              "threshold": "150000",
              "rate": "0.04",
              "floor": "0",
              "reductionRounding": {
                "unit": "20",
                "mode": "up"
              }
            },
            "mfs": {
              "threshold": "75000",
              "rate": "0.04",
              "floor": "0",
              "reductionRounding": {
                "unit": "20",
                "mode": "up"
              }
            },
            "hoh": {
              "threshold": "125000",
              "rate": "0.04",
              "floor": "0",
              "reductionRounding": {
                "unit": "20",
                "mode": "up"
              }
            }
          }
        }
      ]
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": [
      {
        "id": "pfml",
        "label": "Paid Family and Medical Leave (maximum employee share: half of 1%)",
        "rate": "0.005",
        "wageBase": "176100",
        "annualCap": null,
        "weeklyCap": null,
        "base": "ficaWages",
        "employerRate": "0.005"
      }
    ]
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [
    {
      "id": "me-detc-steps",
      "field": "params.incomeTax.credits.0",
      "description": "Dependent exemption tax credit falls by $20 for each $500 or part of AGI over the threshold ($20 step at each boundary)."
    }
  ],
  "notModelled": [
    "Dependent exemption tax credit is refundable for residents (credit above tax not paid out here); doubled credit for dependents under age 6 not modelled (no age input)",
    "Phase-out ratios are rounded to 4 decimals on the Maine worksheets; modelled as a continuous proportional taper (difference under $1)",
    "Maine EITC, child care credit, property tax/sales tax fairness credits, other credits",
    "Additions/subtractions to federal AGI (pension income deduction, Social Security, etc.); age 65+/blind additional standard deduction",
    "Itemized deductions",
    "PFML at employers with fewer than 15 employees (0.5% total, may all be withheld — same 0.5% maximum employee share)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2025.pdf",
      "title": "Maine 2025 Individual Income Tax Rates — calendar tax year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf",
      "title": "1040ME — MoneyOtter rounds each line to the cent",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2025.pdf",
      "title": "Maine 2025 tax rate schedules #1–#3",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf",
      "title": "2025 1040ME instructions line 14 — federal AGI",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2025.pdf",
      "title": "Maine 2025 tax rate schedules (5.8/6.75/7.15%)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/ind_tax_rate_sched_2025.pdf",
      "title": "Personal exemption $5,150; standard deduction $15,000/$30,000/$22,500/$15,000",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf",
      "title": "2025 1040ME instructions — Worksheet for Standard/Itemized Deductions (over $100,000/$150,000/$200,050; ÷ $75,000/$112,500/$150,000) and Worksheet for Phaseout of Personal Exemption ($333,450/$366,750/$400,100/$200,050; ÷ $125,000, $62,500 MFS)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf",
      "title": "2025 1040ME instructions — dependent exemption tax credit: phase-out $20 per $500 or fraction over $100,000 single, $125,000 HoH, $150,000 MFJ, $75,000 MFS; refundable for residents",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://legislature.maine.gov/statutes/36/title36sec5219-SS.html",
      "title": "36 M.R.S. §5219-SS — $300 per dependent, indexed: $305 for 2025 (doubled under age 6 from 2025)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_1040me_gen_instr_w_cover_pg.pdf",
      "title": "1040ME starts from federal AGI — federal pre-tax exclusions flow through",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://www.maine.gov/paidleave/docs/2024/WhatEmployersNeedtoKnowJanuary2025.pdf",
      "title": "Maine DOL PFML — employers with 15+ employees contribute 1% of wages and may deduct up to half from employees; premiums exclude wages above the Social Security base; contributions began January 1, 2025 (0.5%/1% rates set for 2025–2027)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://www.ssa.gov/oact/cola/cbb.html",
      "title": "SSA — contribution and benefit base 2025: $176,100",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/25_dependent_exemption_tx_cr_fillable.pdf",
      "title": "Maine 2025 Dependent Exemption Tax Credit worksheet line 2: \"Multiply line 1 by $305\"",
      "retrieved": "2026-10-08"
    }
  ]
}