{
  "$comment": "Maine 2026: three brackets by status plus the 2% surcharge over $1M/$750k/$1.5M (new for 2026); Maine standard deduction and personal exemption with proportional AGI phase-outs; $300 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": "2026",
  "period": {
    "start": "2026-01-01",
    "end": "2026-12-31",
    "tz": "America/New_York"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "27400",
            "rate": "0.058"
          },
          {
            "upTo": "64850",
            "rate": "0.0675"
          },
          {
            "upTo": "1000000",
            "rate": "0.0715"
          },
          {
            "upTo": null,
            "rate": "0.0915"
          }
        ],
        "mfs": [
          {
            "upTo": "27400",
            "rate": "0.058"
          },
          {
            "upTo": "64850",
            "rate": "0.0675"
          },
          {
            "upTo": "750000",
            "rate": "0.0715"
          },
          {
            "upTo": null,
            "rate": "0.0915"
          }
        ],
        "hoh": [
          {
            "upTo": "41100",
            "rate": "0.058"
          },
          {
            "upTo": "97300",
            "rate": "0.0675"
          },
          {
            "upTo": "1500000",
            "rate": "0.0715"
          },
          {
            "upTo": null,
            "rate": "0.0915"
          }
        ],
        "mfj": [
          {
            "upTo": "54850",
            "rate": "0.058"
          },
          {
            "upTo": "129750",
            "rate": "0.0675"
          },
          {
            "upTo": "1500000",
            "rate": "0.0715"
          },
          {
            "upTo": null,
            "rate": "0.0915"
          }
        ]
      },
      "deductions": [
        {
          "type": "fixed",
          "id": "standard-deduction",
          "label": "Maine standard deduction",
          "amount": {
            "single": "15700",
            "mfj": "31400",
            "mfs": "15700",
            "hoh": "23550"
          },
          "phaseout": {
            "single": {
              "threshold": "102250",
              "rate": "0.2093333334",
              "floor": "0"
            },
            "mfj": {
              "threshold": "204550",
              "rate": "0.2093333334",
              "floor": "0"
            },
            "mfs": {
              "threshold": "102250",
              "rate": "0.2093333334",
              "floor": "0"
            },
            "hoh": {
              "threshold": "153400",
              "rate": "0.2093333334",
              "floor": "0"
            }
          }
        },
        {
          "type": "perPerson",
          "id": "personal-exemption",
          "label": "Personal exemption",
          "filer": {
            "single": "5300",
            "mfj": "10600",
            "mfs": "5300",
            "hoh": "5300"
          },
          "perDependent": "0",
          "phaseout": {
            "single": {
              "threshold": "341000",
              "rate": "0.0424",
              "floor": "0"
            },
            "mfj": {
              "threshold": "409150",
              "rate": "0.0848",
              "floor": "0"
            },
            "mfs": {
              "threshold": "204575",
              "rate": "0.0848",
              "floor": "0"
            },
            "hoh": {
              "threshold": "375050",
              "rate": "0.0424",
              "floor": "0"
            }
          }
        }
      ],
      "credits": [
        {
          "type": "perPerson",
          "id": "dependent-exemption-credit",
          "label": "Dependent exemption tax credit ($300 per dependent)",
          "filer": {
            "single": "0",
            "mfj": "0",
            "mfs": "0",
            "hoh": "0"
          },
          "perDependent": "300",
          "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": "184500",
        "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/2026-05/ind_tax_rate_sched_2026_rev.pdf",
      "title": "Maine 2026 Individual Income Tax Rates (revised May 20, 2026) — calendar tax year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf",
      "title": "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/2026-05/ind_tax_rate_sched_2026_rev.pdf",
      "title": "Maine 2026 tax rate schedules (revised May 20, 2026) incl. Note (1) 2% surcharge",
      "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": "1040ME line 14 — federal AGI",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf",
      "title": "Maine 2026 schedules; 2% surcharge on taxable income over $1,000,000 single, $750,000 MFS, $1,500,000 MFJ/HoH (modelled as a 9.15% band)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf",
      "title": "Personal exemption $5,300; standard deduction $15,700/$31,400/$23,550/$15,700 (revised schedule, May 2026)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_item_stand_%20ded_phaseout_wksht_0.pdf",
      "title": "2026 Phaseout of Itemized/Standard Deductions Worksheet — over $102,250/$153,400/$204,550; ÷ $75,000/$112,500/$150,000",
      "retrieved": "2026-10-07",
      "note": "Worksheet (Dec 2025) predates the May 2026 standard-deduction revision; thresholds assumed unchanged. Taper rate = 15,700/75,000 = 0.20933… (rounded up at 10 dp so the deduction reaches exactly zero)."
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_pers_exempt_phaseout_wksht.pdf",
      "title": "2026 Phaseout of Personal Exemption Worksheet — over $341,000/$375,050/$409,150/$204,575; ÷ $125,000 ($62,500 MFS)",
      "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; phase-out $20 per $500 over thresholds (indexed after 2025)",
      "retrieved": "2026-10-07",
      "note": "2026 dependent exemption tax credit phase-out thresholds are inflation-indexed after 2025 but the indexed amounts are not yet published; 2025 thresholds used (provisional)."
    },
    {
      "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 thresholds",
      "retrieved": "2026-10-07",
      "note": "2026 dependent exemption tax credit phase-out thresholds are inflation-indexed after 2025 but the indexed amounts are not yet published; 2025 thresholds used (provisional)."
    },
    {
      "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/2026/employers/faq/employerFAQenglish.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 2026: $184,500",
      "retrieved": "2026-10-07"
    }
  ]
}