{
  "batch": "625-maine-state-creator-tax-deductions",
  "articles": [
    {
      "id": "learn_r625_maine_state_creator_tax_deductions_maine_statutes_title36",
      "category": "Business",
      "title": "[Unverified - being checked] Maine Revised Statutes Title 36 - Taxation: Safety.legal",
      "summary": "[Unverified - being checked] Maine Revised Statutes Title 36, titled TAXATION, contains the state tax laws as published by the Office of the Revisor of Statutes.",
      "body": "Maine Revised Statutes Title 36, titled TAXATION, contains the state tax laws as published by the Office of the Revisor of Statutes.\n\nWhat Office of the Revisor of Statutes, Maine Legislature actually says:\n\n“Title 36: TAXATION”\n\nNote: Anchor record for Maine Revised Statutes Title 36 index page.",
      "source_type": "official",
      "source_link": "https://www.mainelegislature.org/legis/statutes/36/title36ch0sec0.html",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Office of the Revisor of Statutes, Maine Legislature",
      "evidence_quote": "Title 36: TAXATION",
      "volatility": "low",
      "from_batch": "625-maine-state-creator-tax-deductions",
      "subject": "Maine Revised Statutes Title 36 - Taxation",
      "topic": "Safety.legal",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-me"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "placeholder_quote_too_short",
          "strong_label_on_weak_content"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r625_maine_state_creator_tax_deductions_maine_statutes_title36_5121",
      "category": "Business",
      "title": "[Unverified - being checked] Maine Revised Statutes Title 36 Section 5121: Money.tax",
      "summary": "[Unverified - being checked] The Maine taxable income of a resident individual equals federal adjusted gross income with state modifications and less deductions and personal exemptions.",
      "body": "The Maine taxable income of a resident individual equals federal adjusted gross income with state modifications and less deductions and personal exemptions.\n\nWhat Office of the Revisor of Statutes, Maine Legislature actually says:\n\n“The Maine taxable income of a resident individual is equal to the individual's federal adjusted gross income with the modifications and less the deductions and personal exemptions provided in this chapter.”\n\nNote: Statutory baseline establishing conformity to federal adjusted gross income for resident individuals.",
      "source_type": "official",
      "source_link": "https://www.mainelegislature.org/legis/statutes/36/title36sec5121.html",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Office of the Revisor of Statutes, Maine Legislature",
      "evidence_quote": "The Maine taxable income of a resident individual is equal to the individual's federal adjusted gross income with the modifications and less the deductions and personal exemptions provided in this chapter.",
      "volatility": "low",
      "from_batch": "625-maine-state-creator-tax-deductions",
      "subject": "Maine Revised Statutes Title 36 Section 5121",
      "topic": "Money.tax",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-me"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r625_maine_state_creator_tax_deductions_maine_statutes_title36_5122_addition",
      "category": "Business",
      "title": "[Unverified - being checked] Maine Revised Statutes Title 36 Section 5122: Money.tax",
      "summary": "[Unverified - being checked] Federal adjusted gross income must be increased by interest or dividends on obligations or securities of any state other than Maine.",
      "body": "Federal adjusted gross income must be increased by interest or dividends on obligations or securities of any state other than Maine.\n\nWhat Office of the Revisor of Statutes, Maine Legislature actually says:\n\n“Interest or dividends on obligations or securities of any state other than this State, or of a political subdivision or authority of any state other than this State, to the extent that interest or those dividends are not included in the recipient's federal adjusted gross income;”\n\nNote: Addition modification for out-of-state municipal bond interest.",
      "source_type": "official",
      "source_link": "https://www.mainelegislature.org/legis/statutes/36/title36sec5122.html",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Office of the Revisor of Statutes, Maine Legislature",
      "evidence_quote": "Interest or dividends on obligations or securities of any state other than this State, or of a political subdivision or authority of any state other than this State, to the extent that interest or those dividends are not included in the recipient's federal adjusted gross income;",
      "volatility": "low",
      "from_batch": "625-maine-state-creator-tax-deductions",
      "subject": "Maine Revised Statutes Title 36 Section 5122",
      "topic": "Money.tax",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-me"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r625_maine_state_creator_tax_deductions_maine_statutes_title36_5122_depreciation",
      "category": "Business",
      "title": "[Unverified - being checked] Maine Revised Statutes Title 36 Section 5122: Money.tax",
      "summary": "[Unverified - being checked] Federal adjusted gross income must be increased for net increases in depreciation or expensing attributable to bonus depreciation and Section 179 cost increases.",
      "body": "Federal adjusted gross income must be increased for net increases in depreciation or expensing attributable to bonus depreciation and Section 179 cost increases.\n\nWhat Office of the Revisor of Statutes, Maine Legislature actually says:\n\n“With respect to property placed in service during the taxable year, an amount equal to the net increase in depreciation or expensing attributable to:”\n\nNote: Statutory addition modification decoupling certain federal depreciation and Section 179 expenses.",
      "source_type": "official",
      "source_link": "https://www.mainelegislature.org/legis/statutes/36/title36sec5122.html",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Office of the Revisor of Statutes, Maine Legislature",
      "evidence_quote": "With respect to property placed in service during the taxable year, an amount equal to the net increase in depreciation or expensing attributable to:",
      "volatility": "low",
      "from_batch": "625-maine-state-creator-tax-deductions",
      "subject": "Maine Revised Statutes Title 36 Section 5122",
      "topic": "Money.tax",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-me"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r625_maine_state_creator_tax_deductions_maine_statutes_title36_5122_subtraction_us",
      "category": "Business",
      "title": "[Unverified - being checked] Maine Revised Statutes Title 36 Section 5122: Money.tax",
      "summary": "[Unverified - being checked] Federal adjusted gross income shall be reduced by interest or dividends on obligations of the United States and its territories and possessions.",
      "body": "Federal adjusted gross income shall be reduced by interest or dividends on obligations of the United States and its territories and possessions.\n\nWhat Office of the Revisor of Statutes, Maine Legislature actually says:\n\n“Interest or dividends on obligations of the United States and its territories and possessions or of any authority, commission or instrumentality of the United States to the extent that interest or those dividends are included in federal adjusted gross income but exempt from state income taxes under the laws of the United States.”\n\nNote: Subtraction modification for U.S. government obligations interest.",
      "source_type": "official",
      "source_link": "https://www.mainelegislature.org/legis/statutes/36/title36sec5122.html",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Office of the Revisor of Statutes, Maine Legislature",
      "evidence_quote": "Interest or dividends on obligations of the United States and its territories and possessions or of any authority, commission or instrumentality of the United States to the extent that interest or those dividends are included in federal adjusted gross income but exempt from state income taxes under the laws of the United States.",
      "volatility": "low",
      "from_batch": "625-maine-state-creator-tax-deductions",
      "subject": "Maine Revised Statutes Title 36 Section 5122",
      "topic": "Money.tax",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-me"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r625_maine_state_creator_tax_deductions_maine_statutes_title36_5122_subtraction_socialsecurity",
      "category": "Business",
      "title": "[Unverified - being checked] Maine Revised Statutes Title 36 Section 5122: Money.tax",
      "summary": "[Unverified - being checked] Federal adjusted gross income shall be reduced by social security benefits and railroad retirement benefits paid by the United States to the extent included in federal adjusted gross income.",
      "body": "Federal adjusted gross income shall be reduced by social security benefits and railroad retirement benefits paid by the United States to the extent included in federal adjusted gross income.\n\nWhat Office of the Revisor of Statutes, Maine Legislature actually says:\n\n“Social security benefits and railroad retirement benefits paid by the United States, to the extent included in federal adjusted gross income;”\n\nNote: Subtraction modification for Social Security benefits.",
      "source_type": "official",
      "source_link": "https://www.mainelegislature.org/legis/statutes/36/title36sec5122.html",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Office of the Revisor of Statutes, Maine Legislature",
      "evidence_quote": "Social security benefits and railroad retirement benefits paid by the United States, to the extent included in federal adjusted gross income;",
      "volatility": "low",
      "from_batch": "625-maine-state-creator-tax-deductions",
      "subject": "Maine Revised Statutes Title 36 Section 5122",
      "topic": "Money.tax",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-me"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r625_maine_state_creator_tax_deductions_maine_statutes_title36_5227",
      "category": "Business",
      "title": "[Unverified - being checked] Maine Revised Statutes Title 36 Section 5227: Money.tax",
      "summary": "[Unverified - being checked] The income tax return required under Part 8 must be filed on or before the date a federal income tax return, without regard to extension, is due to be filed.",
      "body": "The income tax return required under Part 8 must be filed on or before the date a federal income tax return, without regard to extension, is due to be filed.\n\nWhat Office of the Revisor of Statutes, Maine Legislature actually says:\n\n“The income tax return required by this Part must be filed on or before the date a federal income tax return, without regard to extension, is due to be filed.”\n\nNote: State income tax return filing deadline mirroring federal due date.",
      "source_type": "official",
      "source_link": "https://www.mainelegislature.org/legis/statutes/36/title36sec5227.html",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Office of the Revisor of Statutes, Maine Legislature",
      "evidence_quote": "The income tax return required by this Part must be filed on or before the date a federal income tax return, without regard to extension, is due to be filed.",
      "volatility": "low",
      "from_batch": "625-maine-state-creator-tax-deductions",
      "subject": "Maine Revised Statutes Title 36 Section 5227",
      "topic": "Money.tax",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-me"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r625_maine_state_creator_tax_deductions_maine_statutes_title36_5125_limitation",
      "category": "Business",
      "title": "[Unverified - being checked] Maine Revised Statutes Title 36 Section 5125: Money.tax",
      "summary": "[Unverified - being checked] The total itemized deductions from Maine adjusted gross income claimed on a return may not exceed $28,350, excluding medical and dental expenses.",
      "body": "The total itemized deductions from Maine adjusted gross income claimed on a return may not exceed $28,350, excluding medical and dental expenses.\n\nWhat Office of the Revisor of Statutes, Maine Legislature actually says:\n\n“The total itemized deductions from Maine adjusted gross income claimed on a return may not exceed $28,350, except the limitation does not apply to medical and dental expenses included in an individual's itemized deductions from federal adjusted gross income.”\n\nNote: Statutory cap on itemized deductions with medical/dental exception.",
      "source_type": "official",
      "source_link": "https://www.mainelegislature.org/legis/statutes/36/title36sec5125.html",
      "last_verified": "2026-10-14",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Office of the Revisor of Statutes, Maine Legislature",
      "evidence_quote": "The total itemized deductions from Maine adjusted gross income claimed on a return may not exceed $28,350, except the limitation does not apply to medical and dental expenses included in an individual's itemized deductions from federal adjusted gross income.",
      "volatility": "low",
      "from_batch": "625-maine-state-creator-tax-deductions",
      "subject": "Maine Revised Statutes Title 36 Section 5125",
      "topic": "Money.tax",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-me"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    }
  ]
}